(a) DIT(E) v Keshav Social and Charitable Foundation (2005) 278 ITR 152 (Del) (b) CIT v. Uttaranchal Welfare Society

364 ITR 398High Court2014#9953 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 115BBESection 145(3)Section 40A(3)(a)Section 68

Issues it is cited on

section 115bbcanonymous donationsection 11(1)section 115bbsection 115bgenuineness of the transactionsection 115bbesection 115section 12section 68section 11previous year

Judgments citing (a) DIT(E) v Keshav Social and Charitable Foundation (2005) 278 ITR 152 (Del) (b) CIT v. Uttaranchal Welfare Society

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(3), MUMBAI, MUMBAI vs. SANGHVI DHANRUPJI DEVAJI & CO., MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 6015/MUM/2025[AAQFS6338H]Status: DisposedITAT Mumbai10 Mar 2026

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Prusethdeputy Commissioner Of Vs. Sanghvi Dhanrupji Income Tax Central Circle Devaji & Co. 5(3), Mumbai 33, Mumba Devi Road, Room No. 426, 4Th Floor, Dagina Bazar, Kautilya Bhavan, Mumbai- 400002 Mumbai- 400051 Pan/Gir No. Aaqfs6338H (Applicant) (Respondent) Assessee By Shri M B Sanghvi Revenue By Ms. Kavitha Kaushik,Sr.Dr. Date Of Hearing 21.01.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Revenue Challenging The Impugned Order Dated 23.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. The Revenue Has Raised The Following Grounds Of Appeal: 1. Ground I - Whether On The Facts & The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting/Allowing Relief In Respect Of The Addition Of Rs.

Section 250Section 40A(3)(a)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Sanghvi Dhanrupji Income Tax Central Circle Devaji & Co. 5(3), Mumbai 33, Mumba devi Road, Room No. 426, 4th Floor, Dagina Bazar, Kautilya Bhavan, Mumbai- 400002 Mumbai- 400051 PAN/GIR No. AAQFS6338H (Applicant) (Respondent) Assessee by Shri M B Sanghvi Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 21.01.2026 Date of Pronouncement 10.03.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the rev…

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

ITA 1427/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18
For Appellant: \nSh. Suresh K. Gupta, AdvFor Respondent: \nSh. Mahesh Shah, CIT, DR
Section 12ASection 133(6)Section 142(1)Section 143(3)Section 69ASection 80G(5)(iv)

…record, the\nprovisions of section 115BBC (1) will not apply in the present case of\ntrust created or established wholly for religious purposes.\nVI.\nIn the decisions of Hon'ble Allahabad High Court in the case of CIT vs.\nUttaranchal Welfare Society [2014] 364 ITR 398 (AI1.); Hon'ble Delhi High\nCourt in the case of DIT (Exemptions) vs. Keshav Social & Charitable\nTrust (supra) and the order of Lucknow Bench of the Tribunal in the case\npage 13\nITA No.1427/Del/2023 & CO 58/Del/2023\nSantosh Trust (AY: 2017-18)\nof ITO vs. Saraswati Educational Charitable Trust in ITA No.\n776/LKW/2014 for assessment year 2010…

KHOOBSOORAT FABRICS PVT LTD.,NEW DELHI vs. ITO WARD 14(3), NEW DELHI

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…Aid Education iv) ITA No. 214/2009 dated 13.05.2009 DIT vs Akhil Bhartiya Mahajan Siromani Sabha which has been SLP dismissed by the Hon'ble Supreme Court in SLP (C) (CC 385/2010 in the case of DIT vs. Akhil Bhartiya Mahajan Siromani Sabha dated 11.02.2010 v) 364 ITR 398 (All) CIT vs Uttaranchal Welfare Society vi) ITA No. 2957/D/2010 dated 14.01.2011 Hans Raj Samarak Society vs. DIT vii) ITA No. 776/LKW/2014 (Luck) dated 17.6.2015 ITO vs. M/s Saraswati Educational Charitable Trust 10 THAT SECTION 68 OF THE ACT DOES NOT APPLY TO REVENUE TRANSACTION: Moreover, it is submitted that section 68 of the Act does not a…

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ( EXEMPTION ), NAGPUR vs. M/S SHRI DADASAHEB GAWAI , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 2/NAG/2018[2014-2015]Status: DisposedITAT Nagpur11 Jul 2024AY 2014-2015

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 115BSection 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.2/Nag./2018 (Assessment Year : 2014–15) Asstt. Commissioner of Income Tax ……………. Appellant Circle (Exemption), Nagpur v/s Shri Dadasaheb Gawai Charitable Trust ……………. Respondent Rajkamal Chowk, Amravati 444 601 PAN – AAFTS5935H Assessee by : Shri Manoj G. Moryani Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 28/05/2024 Date of Order – 11/07/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order…

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR
Section 115Section 115BSection 133(6)

…the provision of section 11 & deduction on account of application has to be allowed. I rely on the following judicial pronouncements on this issues cited by Ld. AR. i) Commissioner of Income Tax vs. Uttaranchal Welfare Society (2013) 86 CCH 333 All HC. (2014) 364 ITR 398 (All) ii) Director of Income Tax (Exemptions) & Anr. vs. Sri Belimatha Mahasamsthana Socio Cultural & Educational Trust 336 ITR 694 High Court of Karnataka iii) Director of Income Tax (Exemption) vs. Bharat Kalyan Pratishthan (2002) 257 ITR 609 (Del) High Court of Delhi iv) Assistant Commissioner of Income Tax vs. Geetanjali Education Society (20…

SOCIETY FOR WELFARE AWARENESS RESEARCH AND GUIDANCE,DELHI vs. ITO (EXEMPTIONS), WARD 2(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4702/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

Section 12ASection 133ASection 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER [Assessment Year: 2011-12] Society for Welfare Income Tax Officer(Exemption), Awareness Research Ward-2(2), Guidance, Vs W-151, Greater Kailash-II, RZ-2705/30, New Delhi-110048 Sheel Bhawan, Main Jagdamba Road, Tughalakabad Extension, Delhi-110019 PAN-AADAS6285R Assessee Revenue Assessee by Sh. Mayank Patawari, CA Revenue by Sh. Om Prakash Sr. DR Date of Hearing 28.03.2022 Date of Pronouncement 27.04.2022 ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated…

SHREE BANKEY BIHARI EDUCATIONAL SOCIETY(REGD),GHAZIABAD vs. JT. COMMISSIONER OF INCOME-TAX, GHAZIABAD

The appeal of the assessee stands partly allowed for statistical purposes

ITA 3405/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Oct 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantasstt. Year: 2011-12

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri G. Johnson, Sr. DR
Section 11Section 11(6)Section 115BSection 12ASection 68Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2011-12 Shree Bankey Bihari Vs. Jt. Commissioner of Educational Society (regd.) Income-tax Range-2, NH-24, Near Masuri Canal Ghaziabad Dasna Mauri Ghaziabad 201302 PAN AADTS4243H (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Advocate Shri Arun Kumar Agarwal, Shri Vipin Garg, CA Department by : Shri G. Johnson, Sr. DR Date of Hearing 01/08/2019 Date of 18/10/2019 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal is pref…

LAKSHYA EDUCATIONAL TRUST,GHAZIABAD vs. ADDL. CIT, RANGE-1, GHAZIABAD

In the result appeal of the assessee is dismissed

ITA 4128/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishilakshya Educational Trust, Vs. Addl. Cit, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad No. 206-207, Ansal Satyam, Rdc Raj Nagar, Ghaziabad, Pan: Aatl6943M (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 11Section 143(3)Section 68

…P.K. Noorjahan(1999)237ITR 570: 155 CTR 509 (SC) Kundles Loh Udyog V ITO (2017) 83 taxmann.com 333(Chd-trib) D. Addition u/s 68 cant be made for unproved donations etc. where the same are utilized for charitable purposes CIT V UTTRANCHAL WELFARE SOCIETY [2014]364 ITR 398(ALL) E. NO addition u/s 68 for non-production of depositors or for not proving source of source etc. Himachal Fibers Ltd. [2018] 98 taxmann.com 173 (SC)-Affirming DEL.H.C. 24-26 CIT V Jalan Hard Coke Ltd. [2018] 95 taxmann.com 330 (Rajasthan)-- SLP dismissed in [2018] 95 taxmann.com 331 (SC)/[2018] 257 Taxman 91 (SC) 27-27 CIT v Goel Sons Golden…

APEX EDUCATION SOCIETY,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

The appeal of the assessee is allowed

ITA 5633/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Mar 2019AY 2010-11

Bench: Smt Beena A. Pillai & Shri Prashant Maharishiapex Education Society, Vs. Addl. Cit, C/O. Akhilesh Kumar, Range-1, Advocate, Ghaziabad Chamber No. 206-7, Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad Pan: Aaaa7098M (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Ms. Naina Soin Kapil, Sr
Section 11Section 115BSection 12(1)Section 143Section 68

…submissions, he noted that the assessee has raised the contention that even if the genuineness of the donors are not proved no addition u/s 68 can be made in case of charitable institutes. The assessee relied upon the decision of the honourable High Court in 364 ITR 398 and the decision of the coordinate bench in the case of ITA number 3848/del/2009 dated 19/3/2010. He held that both the jurisdictional High Courts and the jurisdictional bench of the tribunal have held that in such facts addition u/s 68 cannot be made as the donation so received are applied for charitable purposes. He further stated that in case…

M/S SHREE BANKEY BIHARI EDUCATIONAL SOCIETY (REGD),GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2497/DEL/2013[2007-08]Status: DisposedITAT Delhi03 Aug 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2497/Del/2013 : Asstt. Year : 2007-08 Shree Bankey Bihari Educational Vs Addl. Cit, Society (Regd.), Nh-24, Near Range-2, Masuri Canal, Dasna Mauri, Ghaziabad Ghaziabad-201302 (Appellant) (Respondent) Pan No. Aadts4243G Assessee By : Sh. Akhilesh Kumar, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 29.05.2018 Date Of Pronouncement : 03.08.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 31.10.2012 Of The Ld. Cit(A), Ghaziabad.

For Appellant: Sh. Akhilesh Kumar, AdvFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 143(3)

…assessee for charitable activities being carried out by the assessee. Therefore, the addition made by the AO and sustained by the ld. CIT(A) was not justified. The reliance was placed on the following case laws: " CIT, Gzb Vs Uttranchal Welfare Society (2014) 364 ITR 398 (All.) " DIT Vs Keshav Social & Charitable Foundation 278 ITR 152 (Del.) " Sunder Deep Ed. Society in ITA No. 2428/Del/2011 order dated 6.12.2013 " DIT Vs Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust 20 Taxmann.com 694 (Kar.) " DIT Vs Hansraj Smarak Society in ITA No. 534/2012 order dated 18.09.2012 (Del.) " ACIT Vs Shree Ganp…

ADIT (E), NEW DELHI vs. UNITECH SOUTH CITY EDUCATIONAL CHARITABLE TRUST, NEW DELHI

The appeal is dismissed

ITA 2873/DEL/2011[2003-04]Status: DisposedITAT Delhi23 Sept 2015AY 2003-04

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2003-04 Adit(E), Vs. Unitech South City Educational Trust Circle-Iv, Charitable Trust, New Delhi. 6-Co,,Unity Centre, Saket, New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In Ita No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational Vs. Adit(E), Charitable Trust, Trust Circle-Iv, 6-Co,,Unity Centre, Saket, New Delhi. New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent)

For Appellant: Shri J.P. Chandrakar, Sr. DR
Section 11(1)(a)Section 11(1)(d)Section 68

…romani Sabha in ITA No. 214/2009 dt. 13.5.2009; vi) Order of ITAT in the case of Hans Raj samara Society vs. DIT(E) in ITA No. 2957/Del/2010 dated 14.1.2011; vii) 230 ITR 636 (S.C) S.RM.CT.M.Tiruppani Trust vs. CIT; viii) CIT vs. Uttaranchal Welfare Society – 364 ITR 398; & ix) ITA No. 776/Luk/2014 dated 17.6.2015 – ITO vs. M/s. 6. The Learned AR submitted further that corpus donation is not income and exempt under sec. 11(1)(d) of the Act. In this regard, he placed reliance on the following decisions: i) DIT vs. Jaipur Golden Charitable Clinical Lab. Trust – 311 ITR 365 (Delhi); ii) DIT vs. Ajay G. Piramal F…