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Documents citing Commissioner Of Income-Tax vs U.P. Upbhokta Sahkari Sangh Ltd. on 30 August, 2006

Cane Development Council, Gonda vs Department Of Income Tax on 29 July, 2016

6. Since the Tribunal in the case of the similar assessee for assessment year 2009-10 and 2010-11 has restored the matter to the file of the Assessing Officer to re-examine the claim of the assessee in the light of the arguments it made before the Tribunal, likewise we would like the Assessing Officer to re- examine the claim of the assessee and examine the same along with the grounds that the Revenue has raised in this appeal vis-à- vis the argument of the assessee that it has no independent right ITA No.360 & 361/LKW/2016, A.Y. 2011-12 & 2012-13 9 to use the grant in a manner in which it likes and it has to be utilized for a particular purpose in terms of grants taking into consideration the jurisdictional High Court order in CIT Vs U.P. Upbhokta Sahkarisangh Ltd. (Supra) and the Hon'ble Delhi High Court in DIT Vs. Society for Development Alternatives (supra) and the order of the Tribunal (supra). We are of the view that since the Tribunal has restored the matter in identical cases relating to assessment years 2009-10 and 2010-11 on similar issues, to the file of the Assessing Officer, respectfully following the same, we set aside the orders of the ld. CIT(A) for the impugned assessment years and restore the matter to the file of the Assessing Officer to re-examine the claim of the assessee. While doing so the Revenue's grounds/contention also need to be addressed while adjudicating the claim of the assessee.
Income Tax Appellate Tribunal - Lucknow Cites 11 - Cited by 0 - Full Document

Cane Development Council, Gonda vs Department Of Income Tax on 29 July, 2016

6. Since the Tribunal in the case of the similar assessee for assessment year 2009-10 and 2010-11 has restored the matter to the file of the Assessing Officer to re-examine the claim of the assessee in the light of the arguments it made before the Tribunal, likewise we would like the Assessing Officer to re-examine the claim of the assessee and examine the same along with the grounds that the Revenue has raised in this appeal vis-à-vis the argument of the assessee that it has ITA No.360 & 361/LKW/2016, A.Y. 2011-12 & 2012-13 9 no independent right to use the grant in a manner in which it likes and it has to be utilized for a particular purpose in terms of grants taking into consideration the jurisdictional High Court order in CIT Vs U.P. Upbhokta Sahkarisangh Ltd. (Supra) and the Hon'ble Delhi High Court in DIT Vs. Society for Development Alternatives (supra) and the order of the Tribunal (supra). We are of the view that since the Tribunal has restored the matter in identical cases relating to assessment years 2009- 10 and 2010-11 on similar issues, to the file of the Assessing Officer, respectfully following the same, we set aside the orders of the ld. CIT(A) for the impugned assessment years and restore the matter to the file of the Assessing Officer to re-examine the claim of the assessee. While doing so, the Revenue's grounds/contention also needs to be addressed while adjudicating the claim of the assessee.
Income Tax Appellate Tribunal - Lucknow Cites 13 - Cited by 0 - Full Document

Ito, Bhubaneswar vs Orissa Computer Application Centre, ... on 3 October, 2017

It is also well settled that if an assessee is only the disbursing agency of the fund belongs to the Govt the receipt of the amount shall not constitute as an income in the hands of the assessee. Please see CIT vs U.P. Upobhokta Sahakari Sangh Limited (2007) 288ITR106 (All) It has also been held in catena of decisions by the Honble Apex court that for 10 determination of any receipt as subsidy or grant in aid in the hands of the recipient has to be determined in respect of the purpose of which such funds have been granted therefore before treating the grant as a business receipt the assessing officer has to apply the purpose test.
Income Tax Appellate Tribunal - Panji Cites 38 - Cited by 3 - Full Document

M/S Cane Development Council, Bahraich vs Assessee on 31 March, 2015

In the case of CIT Vs U.P. Upbhokta Sahkarisangh Ltd. (Supra), the Hon'ble Allahabad High Court has held that where the amount was given by the State Government for specific purpose, it did not partake of the nature of the assessee. Even if it was treated as an income, it would not be liable to tax as it was stated that there was diversion of the income by way of overriding titles on the said amount by the way of condition.
Income Tax Appellate Tribunal - Lucknow Cites 8 - Cited by 0 - Full Document
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