Allahabad Agricultural Institute v. Union of India

291 ITR 116Reported decision#24400 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 11 Section 12A Section 13(1)(d)Section 2(15)

Judgments citing Allahabad Agricultural Institute v. Union of India

DAIVADNYA SAMJONNATI PARISHAD MAHAJANWADI MANDAL,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 1(2), MUMBAI

ITA 1141/MUM/2024[2016-2017]Status: DisposedITAT Mumbai09 Sept 2024AY 2016-2017

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri V. G. Ginde a/w Shri Kumar KaleFor Respondent: Shri R. R. Makwana, Sr. DR

Section 11Section 12ASection 2(15)

…clause withoutintimating the CIT (Exemption). According to the assessing officer, it violates the registration granted u/s 12A of the Act and by relying on the decision of the Hon'ble Allahabad High Court in the case of Allahabad Agricultural Institue vs UOI 291 ITR 116, 119 (All). According to the assessing officer, assessee has violated the terms of approval granted u/s 12A, therefore, exemption u/s 11 of the Act cannot be allowed to the assessee. We observe from the records submitted before us, in fact, it was also submitted before Ld.CIT(A) that CIT (Exemption) has initiated the proceedings for withdrawal of…

DAIVADNYA SAMJONNATI PARISHAD MAHAJANWADI MANDAL ,MUMBAI vs. ITO (E)-1(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2631/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S.Rifaur Rahman ( & Shripavan Kumar Gadale ()

Section 11Section 12ASection 13(1)(d)Section 143(2)

…as per the principle of law laid down by the Hon'ble Supreme Court in Radhasoami Satsang vs. CIT [1992] 193 !TR 321 (SC).. , 3. It is further submitted that reliance placed by the Ld. A.O. on the judgment in Allahabad Agricultural Institute v. Union of India (291 ITR 116, 119) is misplaced because in that case the objects were altered by the assessee in wholesale manner and some of the new objects were not charitable in nature and that the judgment was passed in a Writ Petition filed by the assessee seeking stay of 5 ITA 2631/Mum/2019 demand while the appeal was pending before the CIT(A); thus, the observations…

DDIT (E) I(1), MUMBAI vs. SHRI RAJASTHANI SEVA SANGH, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5109/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Apr 2017AY 2011-12

For Appellant: Shri K. Krishna Murthy, CIT-DRFor Respondent: Shri Rakesh Joshi

Section 10Section 10(22)Section 11Section 11(2)

…assessee trust which become charitable trust to religious charitable trust. 4. Whether on the facts and circumstances of the case and in law, the Ld CIT (A) was right in ignoring the decision in the case of Allahabad Agriculture Institute vs. Union of India (291 ITR 116, 119) (All.) wherein it has been clearly held “however, where the objects of the trust or institution, which were the basis for grant of registration, are altered after such grant of registration, the very foundation of the registration having been removed by a voluntary act of the assessee, the registration would not survive. 5. Whether on the…