384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v. CIT

143 ITD 297Income Tax Appellate Tribunal#19128 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 12ASection 12ABSection 12AB(1)(b)(i)Section 36ASection 36A(3)

Judgments citing 384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v. CIT

Mulbhut Adhikar Karya Sanstha, Thane vs. CIT (Exemption), Pune

In the result, assessee’s appeal stands allowed

ITA 3189/MUM/2024[2023-24]Status: DisposedITAT Mumbai13 Jun 2025AY 2023-24

Bench: BEFORESHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Uma Shankar Prasad (CIT DR)
Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)

…ikar Karya Sanstha held that compliance of Rights to Education Act, CIT(E) v/s Kids-R-Kids International Education & Social Welfare Trust [2018] 99 taxmann.com 384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v/s CIT [2013] 35 taxmann.com 17/143 ITD 297 (Delhi) (Trib.), Education institution run without obtaining requisite permission, Society is not registered under a particular State statute - Shri Krishna Education & Welfare Trust v/s CIT [2009] 27 SOT 331 (Delhi) (Trib.), charging excess fees in violation of feeprescribed by the Government - R. K. Educational Society v/s CIT [2015] 56 taxmann…

Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur, Akola vs. ITO Ward - 2, Exemp, Nagpur

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

…61. In past it was held that compliance of Rights to Education Act, CIT(E) v/s Kids-R-Kids International Education & Social Welfare Trust [2018] 99 taxmann.com 384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v/s CIT [2013] 35 taxmann.com 17/143 ITD 297 (Delhi) (Trib.), Education institution run without obtaining requisite permission, Society is not registered under a particular State statute - Shri Krishna Education & Welfare Trust v/s CIT [2009] 27 SOT 331 (Delhi) (Trib.), charging excess fees in violation of fee prescribed by the Government - R. K. Educational Society v/s CIT [2015] 56 taxman…

M/S. Lord Krishna Charitable Trust, Rohtak vs. CIT, Rohtak

In the result, the appeal of the assessee-trust is allowed

ITA 6799/DEL/2013[]Status: DisposedITAT Delhi06 Jul 2016

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Shri Naveen Gupta, AdvocateFor Respondent: Shri Sanjay Kumar, CIT/DR
Section 12ASection 143(3)

…Pracharini Sabha, 34 SOT 371 (Del.), (iii). Kaushalya Medical Foundation 31 SOT 119 (Mumbai); (iv). Aryan Educational Society, 93 ITD 546 (Del.) (v). O.P. Jindal Global University, 127 ITD 164 (Del.) and (vi). Shri Gian Ganga Covational & Educational Society 143 ITD 297. It was further submitted that the ld. CIT cannot examine the source of unsecured loans in the registration proceedngs. Reliance is placed on the following decisions : (i). Sonipat Hindu Educational and Charitable Society vs. CIT 278 ITR 262 (P&H) (ii). N.N. Desai Charitable Trust vs. CIT, 246 ITR 452 (Guj) and (iii). Kalyanam Karoti vs. CIT, 12…

M/S. B.S. Public Education Society, Sonepat vs. CIT, Rohtak

ITA 4610/DEL/2014[]Status: DisposedITAT Delhi17 Feb 2016

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:

For Appellant: Shri Tarun Rohtagi CA
Section 12ASection 12A(1)(aa)Section 2

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA: JUDICIAL MEMBER ITA nos. 4610 & 4611/Del/2014 B.S. Public Education Society Vs. Commissioner of Income-tax, C/0 B.S. Senior Secondary Rohtak. School, VPO Thana Kalan, Kharkhoda, Distt. Sonepat, Haryana. PAN: AAAAB 5753 C ( Appellant ) (Respondent) Appellant by : Shri Tarun Rohtagi CA Assessee by : Shri Ravi Jain CAIT(DR) & Shri S.L. Anuragi DR Date of hearing : 15/02/2016. Date of order : 17/02/2016. O R D E R PER S.V. MEHROTRA, A.M: The captioned appeals, preferred by…