What is 425 ITR 642 (Karnataka) CIT v. TBI Education Trust authority for?

Failure by the Commissioner to decide an application for registration under Section 12AA within the prescribed six-month period results in the deemed grant of registration.

How many judgments cite 425 ITR 642 (Karnataka) CIT v. TBI Education Trust?

11 judgments on BharatTax cite 425 ITR 642 (Karnataka) CIT v. TBI Education Trust (396 ITR 46), spanning 2022 to 2025.

Which sections of the Income Tax Act does 425 ITR 642 (Karnataka) CIT v. TBI Education Trust come up under?

It is most often cited in judgments turning on Section 12AA, Section 153(3), Section 17A, Section 2(15), Section 263, Section 80G.

425 ITR 642 (Karnataka) CIT v. TBI Education Trust (396 ITR 46)

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…SSEE 2.1 For fairness, Revenue acknowledges that historically several courts have accepted the assessee's argument that failure to decide within six months results in automatic registration. 2.2 Key authorities are: 2.2.1 CIT v. Sahitya Sadawart Samiti (2017) 396 ITR 46 (Raj HC)-Six-month limit held mandatory; failure results in deemed registration. 2.2.2 CIT v. Gettwell Health & Education Samiti (2019) 419 ITR 353 (Raj HC) - Deemed registration directed after four-year delay post-remand. 2.2.3 CIT v. Society for Promotion of Education... (2016) 382 ITR 6 (SC)- Dismissal of Revenue appeal treated as affirmation o…

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR

Section 12ASection 80G

…e judgment of the Supreme Court in CIT v. Society for the Promn. of Edn. [2016] 67 taxmann.com 264/238 Taxman 330/382ITR 6 which upheld the judgment of Allahabad High Court and judgment of this Court in CIT v. Sahitya Sadawart Samiti [2017] 88 taxmann.com 703/396 ITR 46 (Raj.), the Tribunal held that once the limitation prescribed under section 12AA of the Act expired and the consequential default on the part of the CIT(E) in deciding the application would result deemed grant of registration is a settled proposition. Therefore, it has been held by the Tribunal that the judgment of the CIT(E) is reversed on merits…

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

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

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing."

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR

Section 12ASection 80G

…e judgment of the Supreme Court in CIT v. Society for the Promn. of Edn. [2016] 67 taxmann.com 264/238 Taxman 330/382ITR 6 which upheld the judgment of Allahabad High Court and judgment of this Court in CIT v. Sahitya Sadawart Samiti [2017] 88 taxmann.com 703/396 ITR 46 (Raj.), the Tribunal held that once the limitation prescribed under section 12AA of the Act expired and the consequential default on the part of the CIT(E) in deciding the application would result deemed grant of registration is a settled proposition. Therefore, it has been held by the Tribunal that the judgment of the CIT(E) is reversed on merits…

Pune Mathadi Hamal and Other Manual Workers Board, Pune vs. Income Tax Officer, Ward-5(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu

Section 11Section 12ASection 143(3)Section 250

…TO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com 356 (Kerala)] DIT (Exemption) v. St. Ann’s Education Society [(2020) 425 ITR 642 (Karnataka)] CIT (Exemptions) v. Gettwell Health and Education Samiti [(2021) 133 Taxmann.com 114 (SC)] Bhagwad Swarup Shri ShriDevraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT [(2008) 111 ITD 17…

Sophical Shikshan Sansthan, Ajmer vs. CIT, Exemption, Jaipur

In the result, appeal of the assessee is allowed

ITA 11/JPR/2023[2021-22]Status: DisposedITAT Jaipur14 Feb 2023AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh.Sunil Porwal (C.A.)For Respondent: Sh. Ajey Malik (CIT)

Section 12ASection 12A(1)Section 80

…Further when form 10A filed on 13/07/2020 (online) the CITE on merits u/sec. 12AA(2) of Income Tax Act, 1961 is suppose to grant or refuse registration within 6 months from end of the month in which application received. CIT v/s Sahitya Sadawart Samiti (2017) 396 ITR 46 (Raj.) CIT v/s Society of Promn. Of Education (2016) 238 Taxman 330 (SC) 67 Taxman.com 264 5 Sophical Shikshan Sansthan vs. CIT(E) Under these circumstances it is requested to direct the CIT(E) to withdraw the order as passed u/sec. 12AA(1)(b)(ii) dated 04/03/2021 or to allow the continuity of old registration. Pray justice! (For Sophical Shiksh…