(a) Shavak Shiksha Samiti v. CIT

93 ITD 546Income Tax Appellate Tribunal#26046 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing (a) Shavak Shiksha Samiti v. CIT

SAINT KABIR EDUCATION SOCIETY,HISAR vs. CIT(E), CHANDIGARH

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…ted that objects of the society are wholly charitable in as much as main object is of providing education which is covered u/s 2(15) which provides an inclusive definition of the expression charitable purpose. The Ld. AR relied upon the following decisions: " 93 ITD 546 (Del) Aryan Educational Society Vs. CIT " 104 TTJ 127 (Del) Shavak Shiksha Samiti Vs. CIT " ITA No. 5009/Del/2007 M/s Aggarwal Sabha Meham Vs. CIT(A) " 27 SOT 331 (Del) Shri Krishna Education and Welfare Trust vs. CIT(A) " 212 CTR 394 (All) CIT v. Red Rose School " 330 ITR 480 (Kar) DIT v. Garden City Educational Trust " 340 ITR 322 (Del) DDDIT v.…

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)

…the society which prescribes the liabilities and responsibilities. Relying on the following decisions, he submitted that education per se is charitable activity :- (a) Shavak Shiksha Samiti vs. CIT, 104 TTJ 127 (Del.). (b) Aryan Educational Society vs. CIT, 93 ITD 546. 4 Shanti Education and Welfare Society vs. CIT, ITA No.5970/Del/2012. (d) Amby International School Academy vs. DIT, ITA No.6214/Mum/2009 dated 25.01.2012. (d) Indo-American Society vs. ACIT, 278 ITR (AT) 49. 5. Ld. counsel for the assessee submitted that at the stage of grant of registration u/s 12A, ld. CIT is supposed to examine only the objec…

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)

…port, reliance is placed on the following decisions : (i). Indo American Society v. ADIT, 96 ITD 61 (Mum); (ii). Gaur Brahmin Vidya 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 S…