214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)

81 Taxmann.com 49High Court2017#10793 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 11Section 12A(1)(ac)(iii)Section 12A(1)(ac)(vi)Section 12AASection 12ABSection 13Section 12A(1)(ac)(ii)

Issues it is cited on

section 12aasection 12absection 12asection 11section 13document

Judgments citing 214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

ITA 551/ASR/2024[2024-2025]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER (HYBRID HEARING) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. ITO Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu, and Kashmir. [PAN:-AADTD3226G] (Appellant) (Respondent) Sh. P.N. Arora, CA. Appellant by Respondent by Sh. Bharat Bhushan Garg, CIT. DR Date of Hearing 07.04.025 Date of Pronouncement 16.06.2025 ORDER Per: Udayan Dasgupta, J.M. : This appeal is filed by the assessee against the order of the Ld. CIT (E),…

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

ITA 225/ASR/2024[2024-25]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER (HYBRID HEARING) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. ITO Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu, and Kashmir. [PAN:-AADTD3226G] (Appellant) (Respondent) Sh. P.N. Arora, CA. Appellant by Respondent by Sh. Bharat Bhushan Garg, CIT. DR Date of Hearing 07.04.025 Date of Pronouncement 16.06.2025 ORDER Per: Udayan Dasgupta, J.M. : This appeal is filed by the assessee against the order of the Ld. CIT (E),…

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 135(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 286/Asr/2017 Assessment Year: NA M/s Santosh Foundation Vs. Commissioner of Income Tax H. No. 2, Friends Enclave, (Exemptions), Chandigarh Near Star Resorts, Bye Pass Road, Rampura Phul. [PAN: AAQTS1243M] (Appellant) (Respondent) Appellant by: Sh. Sudhir Sehgal & Sh. P.N. Arora, Adv. Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 08.08.2023 Date of Pronouncement: 12.09.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal i…

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

PRYAS EK PAHEL,GURGAON vs. CIT(E), CHANDIGARH

In the result, appeal filed by the appellant society stands allowed

ITA 438/DEL/2021[2021-22]Status: DisposedITAT Delhi21 Mar 2022AY 2021-22

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Pryas Ek Pahel, Vs. Cit(E), Ca, Mr.Sahu, M Sahu& Chandigarh Associates, Ca, H. No. 651, Ff, Sec-10A, Near Meenakshi Public School, Gurgaon Pan: Aadtp0780F (Appellant) (Respondent)

For Appellant: Shri MR Sahu, CAFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 12Section 12ASection 12o

…Social and Educational Trsut (2020) 114 taxmann.com 693 (SC) b. CIT Vs. BKK Memorial Trust (2013) 29 Taxmann.com 286 (P&H) c. HarNihal Charitable Trust Vs. CIT(E) (2021) 131 taxmann.com 155 (Ch. ITAT) d. CIT(E) Vs. ShriShridiSaiDarbad Charitable Trust (2017) 81 Taxmann.com 49 5. On the contrary the ld.CIT DR refuted the claim of the Appellant and submitted that Appellant Society was created on 19th July 2016, however, the application was filed only on 17.07.2020 without seeking condonation of delay, hence, the applicant society cannot be given any undue benefit by granting a registration for the past period and…

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 66/Asr/2017 Assessment Year:2015-16 M/s Baba Banda Bahadur Vs. CIT(E), Memorial And Educational Chandigarh. Society, Thakur Dwara, Mohalla Talah, Faridkot,Punjab. [PAN: AABTB1122F] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16 .08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against the order dated 30.12.2…

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.596/Amr/2016 Assessment Year2015-16 M/s. Step By Step Junior School V.S. CIT Exmp. Society Chandigarh 8,R.B. rattan Chand Road, The Mall Amritsar – 143001 (Punjab) PAN:AAMTS9930K (Respondent) (Appellant) Appellant by Sh. P.S. Arora, Adv. Respondent by Sh. Anupam Kant Garg, DR Date of Hearing 09.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by the assessee feeling aggrieved by the order passed by the…

ESCORTS SKILL DEVELOPMENT,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH

ITA 528/DEL/2017[]Status: DisposedITAT Delhi26 Apr 2019

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.M. Mehta, ARFor Respondent: Smt. Nidhi Srivastava, CIT DR
Section 12ASection 2(15)Section 8Section 80GSection 80G(5)(vi)

…N THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.527/Del./2017 ITA No.528/Del./2017 Escorts Skill Development, vs. CIT (Exemptions), 15/5, Mathura Road, Chandigarh. Faridabad. (PAN : AADCE8404A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.M. Mehta, AR REVENUE BY : Smt. Nidhi Srivastava, CIT DR Date of Hearing : 24.04.2019 Date of Order : 26.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed…

ESCORTS SKILL DEVELOPMENT,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH

ITA 527/DEL/2017[]Status: DisposedITAT Delhi26 Apr 2019

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.M. Mehta, ARFor Respondent: Smt. Nidhi Srivastava, CIT DR
Section 12ASection 2(15)Section 8Section 80GSection 80G(5)(vi)

…N THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.527/Del./2017 ITA No.528/Del./2017 Escorts Skill Development, vs. CIT (Exemptions), 15/5, Mathura Road, Chandigarh. Faridabad. (PAN : AADCE8404A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.M. Mehta, AR REVENUE BY : Smt. Nidhi Srivastava, CIT DR Date of Hearing : 24.04.2019 Date of Order : 26.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed…

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49) — Cited in 10 Judgments | BharatTax