606 (Allahabad); CIT v. B.K.K. Memorial Trust

256 CTR 424High Court2013#14600 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

216 Taxmann 148

Sections most often in play

Section 10(23)(c)Section 11Section 12Section 12ASection 12ABSection 2(15)Section 80G

Judgments citing 606 (Allahabad); CIT v. B.K.K. Memorial Trust

LEGSYS.AI TECHNOLOGY FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI

In the result, both the appeals filed by the assessee are hereby allowed

ITA 4761/MUM/2025[2025-26]Status: DisposedITAT Mumbai21 Nov 2025AY 2025-26

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri V. Sridharan, Shri SamyakFor Respondent: 26.08.2025
Section 12ASection 2(15)

…ing that it is ITA No. 4757 & 4761/Mum/2025 (A.Y. 2025-26) Legsys AI Technology Foundation not of charitable nature. For this, we draw support from the decision of the Hon'ble Punjab and Haryana High Court in the case of CIT vs. B. K. K. Memorial Trust [2013] 256 CTR 424 (Punjab and Haryana HC), where it has been held that as the trust was in an incipient stage and since its work towards its object has not commenced, the revenue could not hold that it was not engaged in charitable activities. 15. From the above, after duly considering the decisions relied upon by the ld. Sr. Counsel for the assessee and the ld. D…

LEGSYS.AI TECHNOLOGY FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI

In the result, both the appeals filed by the assessee are hereby allowed

ITA 4757/MUM/2025[2025-26]Status: DisposedITAT Mumbai21 Nov 2025AY 2025-26

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri V. Sridharan, Shri SamyakFor Respondent: 26.08.2025
Section 12ASection 2(15)

…ing that it is ITA No. 4757 & 4761/Mum/2025 (A.Y. 2025-26) Legsys AI Technology Foundation not of charitable nature. For this, we draw support from the decision of the Hon'ble Punjab and Haryana High Court in the case of CIT vs. B. K. K. Memorial Trust [2013] 256 CTR 424 (Punjab and Haryana HC), where it has been held that as the trust was in an incipient stage and since its work towards its object has not commenced, the revenue could not hold that it was not engaged in charitable activities. 15. From the above, after duly considering the decisions relied upon by the ld. Sr. Counsel for the assessee and the ld. D…

COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI vs. MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY

ITA/119/2020HC Delhi03 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12ASection 2Section 215

…59 ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society -185 ITR 634; CIT vs. Babu Ram Education Society - (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust- (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation -216 taxman 148. xxx xxx xxx 12. In view of what has been discussed above, we are of the considered view that when aims and objects of the assessee society to open schools for imparting education and vocational training which is per se a charitable object under section 2(15) of the Act and the assessee soc…

MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY ,NEW DELHI vs. CIT(E), NEW DELHI, NEW DELHI

ITA 2296/DEL/2018[-]Status: DisposedITAT Delhi29 Mar 2019

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

For Appellant: Shri Pramod Jain, CAFor Respondent: Ms. Rinku Singh, Senior DR
Section 12ASection 215

…ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society – 185 ITR 634; CIT vs. Babu Ram Education Society – (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust – (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation – 216 taxman 148. 11. Hon’ble Karnataka High Court in CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust – (2012) 69 DTR 315 has even held that, “it is admitted that in pursuance of the trust deed and in terms of the objects setout therein, schools and colleges are being run and education institu…

VIDYADAYANI SHIKSHA SAMITI,ROORKEE vs. CIT (EXEMPTIONS), LUCKNOW

In the result, the appeal filed by the assessee is allowed

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR
Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…is to be examined and no 6 examination of application of funds or ethical background of settlors called for at that stage. 7. Referring to the decision of the Hon’ble Punjab & Haryana High Court in the case of CIT vs. B.K.K. Memorial Trust reported in (2013) 256 CTR 424, he submitted that the Hon'ble High Court in the said decision has held that while granting registration u/s 12AA only object of trust has to be seen, it cannot examine that trust was not utilizing its income for charitable purposes. 8. Referring to the decision of the Co-ordinate Bench of the Tribunal in the case of Shree Balaji Educational…

REGIONAL EDUCATION DEVELOPMENT WELFARE SOCIETY,GURGAON vs. CIT, FARIDABAD

The appeal of the assessee is allowed

ITA 6513/DEL/2014[]Status: DisposedITAT Delhi04 Oct 2017

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Atiq Ahmad, Sr. DR
Section 12ASection 143(3)Section 2(15)

…(355 ITR 280)(203 Taxman 53) viii. Hon’ble Allahabad High Court decision in case of Red Rose School (212 CTR 394) ix. Hon’ble Allahabad High Court decision in case of (340 ITR 86) x. Hon’ble Punjab & Haryana High Court decision in case of BKK Memorial Trust (256 CTR 424) xi. Hon’ble Supreme Court decision in case of Queen’s Educational Society (372 TR 699) xii. Hon’ble Punjab & Haryana High Court decision in case of Baba Kartar Singh Dukki Educational Trust (221 Taxman 493) xiii. Hon’ble Ahmedabad ITAT bench decision in case of M/s SM Badat Education & Welfare Trust, order dated 15.07.2016 (ITA No. 477/Ahd./…

MODI UNIVERSITY OF SCIENCE AND TECHNOLOGY,SIKAR vs. PR. CCIT, JAIPUR, JAIPUR

In the result, appeal of the assessee in ITA No

ITA 801/JPR/2015[2014-15]Status: DisposedITAT Jaipur14 Jul 2017AY 2014-15

Bench: The Last Date Of Filing Of Such Application Which, Being A Misconception Of Law & 2

For Appellant: Shri Mahendra Gargia (Advocate)For Respondent: Shri B.K. Gupta (CIT)
Section 10

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 801/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke M/s Mody University of Science and The Pr. CCIT, Vs. Technology, Lakshmangarh, Sikar, Jaipur, Rajasthan. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAJM 1982 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargia (Advocate) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupt…