2010) 327 ITR 121 (Bombay); VII. Ananda Social & Educational Trust v. CIT

411 ITR 235Supreme Court of India2019#14180 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11Section 12AASection 143(3)Section 2(15)Section 10(23C)Section 11(5)Section 115BBCSection 115BBI

Issues it is cited on

freebies to doctorssection 12aa(1)section 12aa(3)section 12ab(4)section 12a(a)section 12a(1)(ac)(i)explanation to section 37cancellation of registrationsection 12ab(1)section 13(1)prohibited by lawtax benefit

Judgments citing 2010) 327 ITR 121 (Bombay); VII. Ananda Social & Educational Trust v. CIT

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…idence filed by the Assessee during the appellate proceedings before the ld. CIT(A) is not justified on the part of the ld. CIT(A). In fact, the case laws relied upon by the ld. CIT(A) on the decision of ‘CIT (E) vs. Jagannath Gupta Family Trust’, reported in 411 ITR 235 is also not appropriate. It is because in Jagannath Gupta Family Trust’s case (supra), the matter was relating to the money laundering in lieu of cash, such is not the factual position in this case. Further, even the statements of students recorded by the Assessing Officer for payment of donation to the institutions were not produced for cross ex…

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…4) of section 12AA of the Act, registration granted to the assessee trust is liable to be cancelled. 15. With regard to the cancellation of registration of trust, the Hon'ble Supreme Court in the case of CIT vs. Jagannath Gupta Family Trust reported in [2019] 411 ITR 235 (SC) has held that even one instance of violation is sufficient to cancel the registration. Further, the Delhi Bench of the Hon'ble Tribunal in the case of Young Indian vs. Commissioner of Income Tax (Exemption) reported in [2019] 111 taxmann.com 235 (Delhi - Trib.) has held that Registration granted under section 12A can be cancelled from date w…

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

…4) of section 12AA of the Act, registration granted to the assessee trust is liable to be cancelled. 15. With regard to the cancellation of registration of trust, the Hon'ble Supreme Court in the case of CIT vs. Jagannath Gupta Family Trust reported in [2019] 411 ITR 235 (SC) has held that even one instance of violation is sufficient to cancel the registration. Further, the Delhi Bench of the Hon'ble Tribunal in the case of Young Indian vs. Commissioner of Income Tax (Exemption) reported in [2019] 111 taxmann.com 235 (Delhi - Trib.) has held that Registration granted under section 12A can be cancelled from date w…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

…4) of section 12AA of the Act, registration granted to the assessee trust is liable to be cancelled. 15. With regard to the cancellation of registration of trust, the Hon'ble Supreme Court in the case of CIT vs. Jagannath Gupta Family Trust reported in [2019] 411 ITR 235 (SC) has held that even one instance of violation is sufficient to cancel the registration. Further, the Delhi Bench of the Hon'ble Tribunal in the case of Young Indian vs. Commissioner of Income Tax (Exemption) reported in [2019] 111 taxmann.com 235 (Delhi - Trib.) has held that Registration granted under section 12A can be cancelled from date w…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Jul 2024AY 2013-14

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(1)(d)Section 115BSection 13(1)(c)Section 133(6)Section 68

…idence filed by the Assessee during the appellate proceedings before the ld. CIT(A) is not justified on the part of the ld. CIT(A). In fact, the case laws relied upon by the ld. CIT(A) on the decision of ‘CIT (E) vs. Jagannath Gupta Family Trust’, reported in 411 ITR 235 is also not appropriate. It is because in Jagannath Gupta Family Trust’s case (supra), the matter was relating to the money laundering in lieu of cash, such is not the factual position in this case. Further, even the statements of students recorded by the Assessing Officer for payment of donation to the institutions were not produced for cross ex…

Sansthanam Abhay Daanam, Nandurbar vs. CIT (Exemption), Pune

In the result, the appeal of the assessee in ITA No

ITA 950/PUN/2023[Not Applicable]Status: DisposedITAT Pune24 Jul 2024

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

For Appellant: Shri P.S. ShingteFor Respondent: Shri Abhay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.949 & 950/PUN/2023 Sansthanam Abhay Daanam, Commissioner of Income Tax, Digamber Jain Gufa Mandir, (Exemption), Pune Dara Phata, Shahada S.O. Vs. Shahade, Nandurbar-425409 PAN : ABSAS0169A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri P.S. Shingte Department by : Shri Abhay Kumar Keshari Date of hearing : 18-06-2024 Date of 24-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :…

Sansthanam Abhay Daanam, Nandurbar vs. CIT (Exemption), Pune

In the result, the appeal of the assessee in ITA No

ITA 949/PUN/2023[NOT APPLICABLE]Status: DisposedITAT Pune24 Jul 2024

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

For Appellant: Shri P.S. ShingteFor Respondent: Shri Abhay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.949 & 950/PUN/2023 Sansthanam Abhay Daanam, Commissioner of Income Tax, Digamber Jain Gufa Mandir, (Exemption), Pune Dara Phata, Shahada S.O. Vs. Shahade, Nandurbar-425409 PAN : ABSAS0169A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri P.S. Shingte Department by : Shri Abhay Kumar Keshari Date of hearing : 18-06-2024 Date of 24-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :…

2010) 327 ITR 121 (Bombay); VII. Ananda Social & Educational Trust v. CIT (411 ITR 235) — Cited in 7 Judgments | BharatTax