16. In Vaidik Bhakti Sadan Asram v. CIT

5 ITR (Trib) 590Income Tax Appellate Tribunal2010#18074 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 12ASection 12AASection 2(15)Section 80GSection 80G(5)(iii)

Judgments citing 16. In Vaidik Bhakti Sadan Asram v. CIT

SHROUTA VIJNAM GURUKULAM,MANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, MANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 694/BANG/2024[NA]Status: DisposedITAT Bangalore21 May 2024

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri Prakash S Hegde, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 12ASection 80GSection 80G(5)

…r “Charitable Purpose” deserves to be accepted and is accepted. We accordingly allow the plea of the Assessee and direct that the registration be allowed treating the Assessee as existing for “Charitable purpose”. 16. In Vaidik Bhakti Sadan Asram v CIT [2010] 5 ITR (Trib) 590 (Delhi), the Tribunal held that propagation of vedic thoughts and philosophy cannot be attributed to any religion as the same are more concerned with the lifestyle of the human beings. The relevant observations are as under:- “9. A perusal of the impugned order of the learned Commissioner of Income-tax shows that the renewal of registration…

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1083/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…nstitution: Shiv Mandir Devsttan Panch Committee Sanstan Vs. CIT (2012) 27 Taxmann.com 100 (Nagpur Trib). M/s. Sri Channamallikarjuna Trust Committee Gangavathi Vs. CIT(E) ITA No.1829/Bang/2018 order dated 4.5.2022 and Vaidik Bhakti Sadan Asram Vs. CIT (2010) 5 ITR (Trib) 590 (Delhi). The decisions relied upon by the CIT(E) were also distinguished. 10. The learned DR relied on the order of the CIT(E) wherein, the CIT(E) has held that teaching of Veda and spread of Vedic education is of religious nature. In support of the said conclusion, the CIT(E) relied on the decision in the case of Kasyapa Veda Research Foun…

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1082/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…nstitution: Shiv Mandir Devsttan Panch Committee Sanstan Vs. CIT (2012) 27 Taxmann.com 100 (Nagpur Trib). M/s. Sri Channamallikarjuna Trust Committee Gangavathi Vs. CIT(E) ITA No.1829/Bang/2018 order dated 4.5.2022 and Vaidik Bhakti Sadan Asram Vs. CIT (2010) 5 ITR (Trib) 590 (Delhi). The decisions relied upon by the CIT(E) were also distinguished. 10. The learned DR relied on the order of the CIT(E) wherein, the CIT(E) has held that teaching of Veda and spread of Vedic education is of religious nature. In support of the said conclusion, the CIT(E) relied on the decision in the case of Kasyapa Veda Research Foun…

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1085/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1084/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

16. In Vaidik Bhakti Sadan Asram v. CIT (5 ITR (Trib) 590) — Cited in 5 Judgments | BharatTax