205 ITD Param Hans Swami Uma Bharti Mission v. ACIT

163 ITD 502Income Tax Appellate Tribunal2017#22934 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11 Section 12 Section 10(23C)(iiiad)Section 12A Section 139 Section 139(4A)Section 143(3)Section 144

Issues it is cited on

section 10(22)section 10(23c)child revenue expenditure section 12a section 10 section 12 section 11 prescribed person nfac total income

Judgments citing 205 ITD Param Hans Swami Uma Bharti Mission v. ACIT

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

In the result ITA No. 1094/JPR/2024 (A

ITA 1095/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Feb 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 10Section 11Section 12ASection 12A(2)Section 139Section 147Section 148Section 148ASection 250

…the following judicial pronouncements as under: Manas sewa samiti vs. Addl. CIT 284 Taxman 418 (All.) Dr. Banumaiah’s Educational Institution vs. ITO (E) [2024] 205 ITD Param Hans Swami Uma Bharti Mission vs. ACIT [2013] 140 ITD PKD Trust vs. ITO [2017] 163 ITD 502 [2013] 34 taxmann.com 285 (Kar.) CIT, Central Circle vs. Children’s Education Society “The word 'person' is defined under section 2(31). A reading of the said definition makes it clear that a 'person' includes an association of persons or body of individuals whether incorporated or not and also every artificial juridical person, not falling with…

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

In the result ITA No. 1094/JPR/2024 (A

ITA 1094/JPR/2024[2012-13]Status: DisposedITAT Jaipur21 Feb 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 10Section 11Section 12ASection 12A(2)Section 139Section 147Section 148Section 148ASection 250

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

ITA 895/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Sept 2024AY 2016-17

Bench: Learned Cit(A), Feeling Dissatisfied With The Assessment Order Dated 06.12.2018. Assessment Was Framed By The Assessing Officer. By Way Of Assessment Order, The Assessing Officer (Exemption Circle), Jaipur Computed The Total Income Of The Assessee As Under:- “7. Subject To Above, The Total Income In This Case Is Computed As Under:- Gross Receipts As Per Income & Expenditure A/C Rs. 8,20,85,351/- Less: Revenue Expenditure As Per Income & Expenditure Account Rs. 6,28,43,345/- Rs. 1,92,42,006/- Total Income Rs. 1,92,42,006/- Rs. 1,92,42,010/-“ Rounded Off

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Anup Singh (Addl.CIT)

Section 10Section 11Section 12ASection 143(2)

…llowing decisions:-  CIT & Anr. Children’s Education Society, (2013) ,92 DTR 158 (Kar. (HC).  Manse Sewa Samiti vs. Addl. CIT, (2021) 208 DTR 41.  Param Hans Swami Uma Bharti Mission vs. ACIT, (2013), 140 ITD 429 (Deo.) (Trib.)  PKD Trust Vs. ITO, (2017), 163 ITD 502(Chennai )(Trib.) 16. On the other hand, ld. DR for the Revenue –Department has contended that case of the assessee is covered by sub-clause (vi) of Section 10(23C) of the Act, and not by clause (iiiad) of said section, and that in absence of any approval by the Learned Principal Commissioner or Commissioner, the assessee was not entitled to any e…