Aatman Foundation v. CIT(E)

174 Taxmann.com 1109Reported decision2025#12593 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 12ASection 80G(5)Section 12A(1)(ac)Section 12ABSection 10(23C)Section 11Section 80GSection 12A(1)(ac)(i)

Issues it is cited on

section 80g(5)(vi)section 12a(1)(ac)section 10(23c)section 12a(1)section 80g(5)registration under section 12asection 80gsection 12absection 12asection 12section 80section 10

Judgments citing Aatman Foundation v. CIT(E)

RAGHUVANSHI SEVA SAMAJ TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2185/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Jan 2026

Bench: or in the course of hearing of the appeal.

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 2185/Ahd/2025 Raghuvanshi Seva Samaj CIT (Exemption), Trust Ahmedabad A-307 Om Aenklev, Vs Kudasan, Gandhinagar Gujarat-382421 PAN: AAFTR1728M (Appellant) (Respondent) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 22-01-2026 Date of pronouncement : 28-01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against order dated 24.09.2025 p…

BHAGWATI FOUNDATION ,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 4613/MUM/2025[N.A ]Status: DisposedITAT Mumbai11 Sept 2025

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbhagwati Foundation, 1304, Regent Chambers, Jamnalal Bajaj Road, Nariman Point, ............... Appellant Mumbai-400021. Pan : Aadtb3235B V/S Cit(Exemptions), Cumballa Hill, ……………… Respondent Mtnl Telephone Exchange Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Mumbai – 400026. Assessee By : Shri Priyank Ghia Revenue By : Shri Satyaprakash R. Singh, Sr.Dr

For Appellant: Shri Priyank GhiaFor Respondent: Shri Satyaprakash R. Singh, Sr.DR
Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Bhagwati Foundation, 1304, Regent Chambers, Jamnalal Bajaj Road, Nariman Point, ............... Appellant Mumbai-400021. PAN : AADTB3235B v/s CIT(Exemptions), Cumballa Hill, ……………… Respondent MTNL Telephone Exchange Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Mumbai – 400026. Assessee by : Shri Priyank Ghia Revenue by : Shri Satyaprakash R. Singh, Sr.DR Date of Hearing – 09/09/2025 Date of Order - 11/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The…

SHRI MODASA EKDA VISHA KHADAYATA MODIPUNCH KELAVANI MANDAL,MODASA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1086/AHD/2025[NA]Status: DisposedITAT Ahmedabad14 Aug 2025

Bench: Smt. Annapurna Gupta & Shri T.R Senthil Kumar

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Smt. ANNAPURNA GUPTA, ACCOUNTANT MEMBER And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.1086/Ahd/2025 (Assessment Year: NA ) Modasa Ekda Visha Khadayata Vs. The CIT (Exemption), Modipunch Kelavani Mandal, Ahmedabad. 28, Khadaya Chhatralaya, Nr. Kotiyark Hall, Kadiawada Road, Modasa-383315, Dist: Sabarkantha [PAN No. AAATS7100D] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Respondent by: Shri Sher Singh, CIT-DR Date of Hearing 11.08.2025 Date of Pronouncement 14 .08.2025 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER…

SAMADARSHAN TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 367/AHD/2025[NA]Status: DisposedITAT Ahmedabad11 Aug 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.367/Ahd/2025 (Assessment Year: NA) Samadarshan Trust, Vs. Commissioner of Income Block-C, Opp: Ayyappa Temple, Tax (Exemption), Sector No. 1, Gandhinagar-382007 Ahmedabad [PAN No.AACTS7985C] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri Rignesh Das, CIT DR 22.07.2025 Date of Hearing Date of Pronouncement 11.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agains…

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 459/AHD/2025[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 12Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 458 & 459/Ahd/2025 Ananya Education And The CIT(Exemption), Charitable Trust Ahmedabad 30 Alkapuri Society, Vs (Respondent) Panchvati Area Ne Ambica 2-At Kalol, Gandhinagar-382721 Gujarat PAN: AAGTA2351L (Appellant) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 29-07-2025 Date of pronouncement : 31 -07-2025 आदेश/ORDER PER BENCH:- These two appeals are filed by the assessee as against denial of…

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 458/AHD/2025[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 12Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 458 & 459/Ahd/2025 Ananya Education And The CIT(Exemption), Charitable Trust Ahmedabad 30 Alkapuri Society, Vs (Respondent) Panchvati Area Ne Ambica 2-At Kalol, Gandhinagar-382721 Gujarat PAN: AAGTA2351L (Appellant) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 29-07-2025 Date of pronouncement : 31 -07-2025 आदेश/ORDER PER BENCH:- These two appeals are filed by the assessee as against denial of…

SUNRISE EDUCATION TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 249/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jul 2025

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarsunrise Education Trust Vs. The Cit (Exemption) C/O. Chavda Dhirubhai P. Ahmedabad–380 015 Po Tuva, Wadhwancity Surendranagar - 363 421 Pan No. : Aafts 9891 J (Appellant) (Respondent) .. Assessee By : Shri Chirag Shah, Ar Revenue By : Shri Rignesh Das, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 30/07/2025 आदेश / O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee As Against The Order Dated 02/12/2024 Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Denying Registration Under Section 12A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Chirag Shah, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA,ACCOUNTANT MEMBER & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER Sunrise Education Trust Vs. The CIT (Exemption) C/o. Chavda Dhirubhai P. Ahmedabad–380 015 PO Tuva, Wadhwancity Surendranagar - 363 421 PAN No. : AAFTS 9891 J (Appellant) (Respondent) .. Assessee by : Shri Chirag Shah, AR Revenue by : Shri Rignesh Das, CIT-DR Date of Hearing 17/07/2025 Date of Pronouncement 30/07/2025 आदेश / O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee as against the order dated 02/12/2024 passed by the C…

MODASA EKDA VISHA KHADAYATA KOVADIA KELAVANI MANDAL,MODASA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1085/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Jul 2025

Bench: Shri T.R Senthil Kumar & Shri Makrand Vasant Mahadeokar

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Rignesh Das, CIT. DR
Section 12ASection 12A(1)(ac)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER And SHRI MAKRAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.1085/Ahd/2025 (Assessment Year: NA ) Modasa Ekda Visha Khadayata Vs. The Commissioner of Kovadia Kelavani Mandal, Income Tax, Opp. Ashish Hospital, (Exemption) Kadiawada Road, Ahmedabad. Modasa-383315. [PAN No. AAATM7957L] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Respondent by: Shri Rignesh Das, CIT. DR Date of Hearing 03.07.2025 Date of Pronouncement 16.07.2025 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appe…