555 (Surat- Trib.), (xi) CIT v. D. N. Memorial Trust

152 Taxmann.com 33Reported decision2023#19257 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 12A(1)(ac)(iii)Section 80G Section 12A Section 12A(1)(ac)(vi)Section 17A Section 80G(5)(iii)Section 115TD Section 12AB(1)(b)(ii)(B)

Issues it is cited on

section 12ab(1)section 80g(5)(iii)section 80g(5)section 12aa section 12ab section 80g section 12a section 12 section 80 section 11 opportunity of being heard section 13

Judgments citing 555 (Surat- Trib.), (xi) CIT v. D. N. Memorial Trust

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)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपीलसं. / ITA No.118 & 779/JPR/2025 Ram Niwas Modi Charitable Vs. The CIT(E), Society, Jaipur. 152, Modi House, Gumanpura, Kota. स्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. & Shri Devang Gargieya, Adv. राजस्व की ओरसे / Revenue by: Mrs. A…

Sir P.T. Sarvajanik College of Science Alumni Association, Surat vs. CIT (Exemption), Ahmedabad

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

Sir P.T. Sarvajanik College of Science Alumni Association, Surat vs. CIT (Exemption), Ahmedabad

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B-Bench” JAIPUR डॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 1015 & 1021/JPR/2024 Arya Samaj Mandir, 1, Dayanand Marg, Bhilwara. बनाम Vs. The Commissioner of Income-tax (Exemption), Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABAA7514R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assessee by : Shri Devang Gargieya, Advocate & राजस्व की ओरसे / Revenue by : Smt…