2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable Society v. CIT

150 TTJ 891Income Tax Appellate Tribunal2013#22689 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Judgments citing 2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable Society v. CIT

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…ssee] Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench in the case of PIMS Medical & Education Charitable Society vs. Commissioner of Income-tax-II, Chandigarh [2013] 31 taxmann.com 371 (Chandigarh - Trib.)/[2013] 56 SOT 522 (Chandigarh - Trib.)/[2013] 150 TTJ 891 (Chandigarh - Trib.)[30-10-2012] observed: Section 12A, read with section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration of [Conditions precedent] - Whether it is incumbent upon Commissioner to decide issue of granting or decline of registration only within statutory preconditions as laid down under section 12A, r…

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…ssee] Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench in the case of PIMS Medical & Education Charitable Society vs. Commissioner of Income-tax-II, Chandigarh [2013] 31 taxmann.com 371 (Chandigarh - Trib.)/[2013] 56 SOT 522 (Chandigarh - Trib.)/[2013] 150 TTJ 891 (Chandigarh - Trib.)[30-10-2012] observed: Section 12A, read with section 12AA of the Income-tax Act, 1961 Charitable or religious trust - Registration of [Conditions precedent] - Whether it is incumbent upon Commissioner to decide issue of granting or decline of registration only within statutory preconditions as laid down under section 12A, rea…

M/S Insitute of Haeemaology, New Delhi vs. ADIT(E), New Delhi

The appeal of the assessee is partly allowed

ITA 1225/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jan 2016AY 2010-11

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-1225 /Del/2015 (Assessment Year-2010-11)

Section 11Section 11(1)Section 11(5)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 164Section 164(2)Section 80G

…is given under board circular no. 11/2008 dated 19.12.2008 (2009) 308 ITR (ST) 5. The Ld. AR relied upon the case of ITO V. Kaushalya Medical foundation (2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable Society V. CIT (2013) 56 SOT 522/150 TTJ 891 (Chd.) wherein it has been held that it is not necessary that the medical relief should be entirely free, and no fee be charged for services and that the exemption u/s. 11 &12 cannot be denied on this account. The Ld. AR also relied upon ITPO V. DG IT (Exemptions) (2015) 371 ITR 333 (Delhi) wherein it was held as under: Definition of “Charitable…

2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable Society v. CIT (150 TTJ 891) — Cited in 3 Judgments | BharatTax