Ajith Education Trust v. CIT

143 TTJ 483Income Tax Appellate Tribunal2010#7828 most cited

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

Sections most often in play

Section 11 Section 119 Section 12 Section 12AA Section 143(3)Section 13 Section 10(22)Section 10(22A)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessment cancellation of registration

Judgments citing Ajith Education Trust v. CIT

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an educational institution. Therefore one has to examine the c…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…nts registration to a trust under section 12AA(1)(b)(ii) after satisfying himself about activities of trust, such of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 35. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 39. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…

NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…fying himself about activities of trust, such a registration cannot be cancelled by following very same provision of section 12AA(1)(b) to go into genuineness of activities of trust. 35. The ITAT, Ahmadabad in the case of Ajith Education Trust vs. CIT (2010) 143 TTJ 483 held that non maintenance and non filing of regular returns cannot be a ground for cancellation of registration. The relevant portion of order is extracted below. “The objects have explicitly stated that the trust was established for educational purposes. Nowhere in the order of the CIT there was an allegation that the trust was not running an e…