ACIT v. Surat City Gymkhana

300 ITR 214Supreme Court of India2008#832 most cited

What is ACIT v. Surat City Gymkhana authority for?

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2026.

Also referred to as

ACIT v. Surat City Gymkhana · Section 12AA registration · Section 11 income computation · charitable trust exemption · general public utility · Section 2(15) · AO powers · post-registration assessment · application of income · charitable purpose

Also reported as

170 Taxmann 61214 SCC 169

Sections most often in play

Section 12ASection 11Section 12Section 12AASection 143(3)Section 2(15)Section 13Section 142(1)
Read the full judgment

Issues it is cited on

section 10(20a)section 10(22)section 35acsection 11(4)section 10(20)section 12aa(3)section 115bbcsection 13(1)(d)section 13(3)section 35aanonymous donationsection 2(45)

Judgments citing ACIT v. Surat City Gymkhana

DCIT, Central Circle1(2), Ahmedabad vs. Parul Arogya Seva Mandal Trust, Ahmedabad

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

Pune Mathadi Hamal and Other Manual Workers Board, Pune vs. Income Tax Officer, Ward-5(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

…of the Act once done is a fait accompli and the AO cannot thereafter make further probe into the objects of the trust. Reliance in this regard is placed on the decision of the Hon'ble Apex Court rendered in the case of Asstt. CIT v.Surat City Gymkhana [2008] 300 ITR 214/170 Taxman 612. Drawing analogy from this judgement, the logical inference could be that as long as the objects were charitable in nature in the earlier years and in the year in which registration u/s 12AA was granted, the existence of trust for charitable purposes in the earlier years cannot be doubted with. Even otherwise, no adverse findings w…

Dy. Commissioner of Income Tax (E)-2(1), Mumbai vs. The Cathedral Vidya Trust, Mumbai

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

ITA 3292/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Smt. Renu Jauhri

For Appellant: Shri. Ronak Doshi & Ms. Mahek SavlaFor Respondent: Shri. H. M. Bhatt
Section 11Section 12ASection 13(3)Section 143(3)

…y, the registration of the assessee/institution under section 12A is still valid and AO cannot deny the exemption under section 11 of the Act. In support of his submission, the Id. AR of the assessee relied upon the decision: (i) ACIT vs. Surat City Gymkhana (300 ITR 214) (SC), (ii) Hiralal Bhagwati vs. CIT (246 ITR 188) (Guj. HC), Stock Exchange Ahmedabad vs. ACIT (74 ITD 1) (Ahm. Trib.) & (iii) Gagan Education Society vs. ACIT (10 taxmann.com 156) (Agra Trib.). Secondly, merely charging fees, it should not impugn upon the eligibility for exemption under section 11 of the Act. The fee is charging for fulfilment…

Indian Medical Association, Pune vs. Addl-JCIT(A)-1 Visakhapatnam, E-Order

In the result, appeal of the assessee is partly allowed

ITA 772/PUN/2024[2016-17]Status: DisposedITAT Pune26 Jun 2024AY 2016-17

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

Section 11Section 12ASection 12A(2)Section 143(1)Section 250

…compli and the AO cannot thereafter make further probe into the 7 Indian Medical Association [A] objects of the trust. Reliance in this regard is placed on the decision of the Hon'ble Apex Court rendered in the case of Asstt. CIT v.Surat City Gymkhana [2008] 300 ITR 214/170 Taxman 612. Drawing analogy from this judgement, the logical inference could be that as long as the objects were charitable in nature in the earlier years and in the year in which registration u/s 12AA was granted, the existence of trust for charitable purposes in the earlier years cannot be doubted with. Even otherwise, no adverse findings w…

ITO (E), New Delhi vs. M/S Chadha Education Society, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 91/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri R.K. Doi, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 133(6)

…Once the trust is registered by the CIT under a particular category, the process of definition and classification of the activity ceases. It was held by the Hon'ble Supreme Court in the case of ACIT vs. Surat City Gymkhana [2008] 170 Taxman 612 (SC)/ [2008] 300 ITR 214 (SC) that the registration of a trust once done u/s 12A is a fait accompli and the Assessing Officer cannot thereafter make further probe in to the objects of the trust. 14. It was similarly held in the case of Hiralal Bhagwati v. Commissioner of Income tax [2000] 246 ITR 188 (Guj.) where the Hon'ble Supreme Court held that once the registratio…

S S Brahma Educational Trust, Mayurbhanj vs. Prinicipal Commissioner of Income Tax, PCIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.107/CTK/2024 (ननधाारण वषा / Assessment Year : 2015-2016) S S Brahma Educational Trust, Vs The Pr.CIT, Sambalpur C/o : Kamalendulal Mohanta, Chitrada, Morada, Mayurbhanj PAN No. :AAHTS 6753 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 05/06/2024 घोषणा की तारीख/D…

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7885/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7884 & 7885/MUM/2019 (A.Ys: 2010-11 & 2011-12) International Copper Association India v. ITO (EXEMPTION)- II(1) Unit Nos. 1401 to 1403 5th Floor Piramal chambers, Lalbaug Wing “A”, Kailas Business Park Parel, Mumbai - 400012 Veer Sawarkar Road, Parksite Vikroli (W), Mumbai - 400079 PAN: AAACI9045G (Appellant) (Respondent) Assessee Represented by : Ms. Krupa Gandi & Shri Ayushi Modani Department Represented by : Ms. Deepika Arora D…

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7884/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7884 & 7885/MUM/2019 (A.Ys: 2010-11 & 2011-12) International Copper Association India v. ITO (EXEMPTION)- II(1) Unit Nos. 1401 to 1403 5th Floor Piramal chambers, Lalbaug Wing “A”, Kailas Business Park Parel, Mumbai - 400012 Veer Sawarkar Road, Parksite Vikroli (W), Mumbai - 400079 PAN: AAACI9045G (Appellant) (Respondent) Assessee Represented by : Ms. Krupa Gandi & Shri Ayushi Modani Department Represented by : Ms. Deepika Arora D…

Santshreshta Gajanan Maharaj Sevabhavi Sanstha, Beed vs. CIT(Exemption), Pune

In the result, appeal of the assessee is allowed

ITA 2004/PUN/2019[2019-20]Status: DisposedITAT Pune06 Dec 2022AY 2019-20

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysantshreshtha Gajajan Maharaj Sevabhavi Sanstha Borisavargao Kasij, Dist. Beed – 431 518 Pan: Aamas 7563 B Appellant Vs. The Commissioner Of Income-Tax (Exemption) Pune. Respondent Appellant By : Shri Hari Krishan Respondent By : Shri Sardar Singh Meena

For Appellant: Shri Hari KrishanFor Respondent: Shri Sardar Singh Meena
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Santshreshtha Gajajan Maharaj Sevabhavi Sanstha Borisavargao Kasij, Dist. Beed – 431 518 PAN: AAMAS 7563 B Appellant Vs. The Commissioner of Income-tax (Exemption) Pune. Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Sardar Singh Meena Date of Hearing : 01-12-2022 Date of Pronouncement : 06-12-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, J.M. This appeal preferred by the assessee emanates from order of ld. CIT (Exemption) dated 30-09-2019 as per the gr…

The Commissioner of Income Tax, Hyd vs. Cargo Handling Private Workers Pool, Visakhapatnam

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

…ties of the Trust are charitable in nature. The Assessing Officer as well as the Appellate Authority rejected the claims of the Assessee. Challenging the same, appeals came to be preferred 2 (2008) 300 ITR 214 13 before the Income Tax Appellate Tribunal, which were allowed, as in this case. The issues before the High Court were as under:- (A) Whether, on the facts and circumstances of the case, the Income Tax Appellate Tribunal was justified in law in holding that the objects of the Trust restricting benefit to the members of the Club would fa…

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…u/s 153A of the Act were passed. He submitted that the exemption u/s 11 of the Act cannot be denied when the registration u/s 12Aof the Act is in force. The assessee relied on the decision of the Hon'ble Supreme Court in case of ACIT Vs Surat City Gymkhana in 300 ITR 314. 5.2 The Ld. A.R. submitted that the finding of the assessing officer that it has collected capitation fee is contrary to the facts on record. There is no dispute that the name of students from whom the assessee is alleged to have received the capitation fee is stated in the assessment orders. Their names are Ms. Kaviyarasi and Mr. Shreyas Soraga…

Income-Tax Officer (Exemptions), Pune vs. Chanakya Mandal Pariwar, Pune

ITA 835/PUN/2017[2012-13]Status: DisposedITAT Pune01 Jul 2022AY 2012-13

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotethe Income Tax Officer M/S. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth Vitthalmandir Punne 411009 Pan – Aaatc6391G Appellant Respondent Co No. 06/Pun/2020 (Assessment Year: 2012-13) M/S. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth Vitthalmandir Ward - 2, Pune Punne 411009 Pan – Aaatc6391G Cross Objector Appellant In Appeal Assessee By: Shri Hari Krishan Revenue By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 01.07.2022 O R D E R Per S.S. Godara, Jm This Revenue’S Appeal Ita No. 835/Pun/2017 With Assessee’S Cross Objection Co No. 06/Pun/2020 For Ay 2012-13 Arise From The Cit(A)-10, Pune’S Order Dated 30.01.2017 Passed In Case No. Pn/Cit(A)10/Ito Exmp Wd 1/44,45,46,47/15-16, Involving Proceedings Under Section 143(3) R.W.S 174 Of The Income Tax Act, 1961 (In Short The Act).

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…s Section 80G registration. Learned counsel also invited our attention to case law Gemological Institute of India (2019) 105 taxmann.com 180 (SC), Rajaneesh Foundation (Neo-Sannyas Foundation) (2002) 81 ITD 31 (Pune) (TM) as well as Surat City Gymkhana (2008) 300 ITR 214 (SC) that the assessee has been rightly held as entitled for Section 12AA registration. 5. We have given our thoughtful consideration to the foregoing rival arguments and find no force in either party’s submission in its entirety. We note first of all from a perusal of the assessee’s detailed paper book running into 368 pages that it has been ru…