ACIT, Circle II, Faridabad v. Idicula Trust Society (Rgtd) Bench

21 Taxmann.com 144High Court2012#17192 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 115BBCSection 12Section 12A(1)(ac)(iii)Section 12AASection 12AB(4)(ii)

Issues it is cited on

section 13(l)(d)anonymous donationsection 13(1)(d)section 13(3)section 13(1)(c)section 11(5)section 13(1)section 2(15)section 12aasection 12asection 12salary

Judgments citing ACIT, Circle II, Faridabad v. Idicula Trust Society (Rgtd) Bench

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…

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1136/CHD/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The CIT (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/o Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./PAN NO: AABTA7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Manav Bansal, CIT DR Date of Hearing : 07.08.2025 Date of…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, the appeal of the Assessee is partly allowed

ITA 823/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh25 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(5)Section 12ASection 13Section 13(1)(c)Section 13(3)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 823/CHD/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/s Aryans Educational and Vs. The DCIT, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./PAN No: AABTA7550L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT "नधा"रती क" ओर से/Assessee by : Sh. Tej Mohan, Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing : 19.0…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Jul 2024AY 2013-14

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(1)(d)Section 115BSection 13(1)(c)Section 133(6)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 821/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/s Aryans Educational and Vs. The DCIT, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./PAN No: AABTA7550L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT "नधा"रती क" ओर से/Assessee by : Sh. Tej Mohan, Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing : 1…

Audit Bureau of Circulations, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 6393/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Apr 2022AY 2012-13
For Appellant: Shri Sunil Nahta &For Respondent: Shri Mehul Jain
Section 11Section 13Section 13(8)Section 2(15)

…1 ITA No. 6393/Mum/2016 & ITA Nos.2040 to 2043/Mum/2019 AYs. 2009-10 to 2014-15 M/s Audit Bureau of Circulations Vs. ITO (Exemption)-1(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORESHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.2040 to 2043/Mum/2019 (A.Ys. 2009-10, 2010-11, 2013-14 & 2014-15) M/s Audit Bureau of Vs. Income Tax Officer Circulations, Wakefield (Exemption)-1(1) House, 4th Floor, Sprott 508, 5th Floor, Piramal Road, Ballard Estate, Chamber, Lal Baug, Parel Mumbai – 400001 Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATA4100F App…

ACIT, Circle II, Faridabad v. Idicula Trust Society (Rgtd) Bench (21 Taxmann.com 144) — Cited in 5 Judgments | BharatTax