Amala Jyothi Vidya Kendra Trust v. Pr. CIT (Central)

204 ITD 605Income Tax Appellate Tribunal2024#23665 most cited

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 12AB(4)Section 143(3)Section 11 Section 12A Section 12AA(3)Section 12AA(5)Section 115TD Section 12

Issues it is cited on

section 12ab(4)cancellation of registration section 12aa section 12ab section 12a section 12 section 11 transfer section 143 person section 14 section 143(3)

Judgments citing Amala Jyothi Vidya Kendra Trust v. Pr. CIT (Central)

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 12ASection 143Section 143(3)

…owing decisions: i. Judgment of Hon’ble Delhi High Court in the case of Centre for Policy Research vs. Pr. CIT (Central) [2024] 461 ITR 540 (Del.); ii. Order of ITAT, Bangalore Bench in the case of Amala Jyothi Vidya Kendra Trust vs. Pr. CIT (Central) [2024] 204 ITD 605 (Bangalore-Tribu.); 8 ITA.No.1128/Hyd./2024 iii. Order of ITAT, Bangalore Bench in the case of Islamic Academy of Education vs. Pr. CIT (Central) [2024] 160 taxmann.com 217 (Bangalore-Tribu.); iv. Order of ITAT, Delhi Bench in the case of Lakhmi Chand Charitable Society vs. Pr. CIT, Central [2024] 166 taxmann.com 324 (Delhi-Tribu.); v. Order of…

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

ITA 5290/DEL/2024[-]Status: DisposedITAT Delhi12 Nov 2025

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

Section 127(2)Section 12ASection 2(15)

…gh Memorial Jeevan Vigyan Trust Society vs PCIT: ITA No.10/Del/2025 (Del Trib.), Hemkunt Foundations vs PCIT: ITA No.631/Del/2024 (Del Trib.), Heart Foundation of India vs CIT: ITA No. 1524/Mum/2023 (Mum Trib.), Amala Jyothi Vidya Kendra Trust vs PCIT: [2024] 204 ITD 605 (Bang Trib.), Maa Jagat Janani Seva Trust vs CIT(E): [2024] 208 ITD 120 (Cuttack Trib.), Sri Srinivasa Educational and Charitable Trust vs DCIT: [2025] 173 taxmann.com 577 (Bang Trib.)Centre for Development Communication Trust vs CIT(E): [2024] 114 ITR(T)29 (Jaipur Trib.) and Dera Sacha Sauda vs PCIT: ITA No.21/Chd/2024 (Chd Trib.) 13. As with r…

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, BENGALURU

ITA 2108/BANG/2024[2019-2020]Status: DisposedITAT Bangalore04 Nov 2025AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Vijaya Mehta, CA & Shri Avinash Mallya, AdvocateFor Respondent: Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru

Section 12Section 12ASection 132Section 132(4)Section 143(3)

…nate Benches to support its case and further Notification No.52 of 2014 issued by the CBDT. 22. During the course of hearing, the assessee also referred to the decision of the coordinate Bench in the case of Amala Jyothi Vidya Kendra Trust v. PCIT reported in 204 ITD 605 wherein it has been held that registration granted to the trust cannot be invoked for cancellation with retrospective effect. On the merits, the assessee submitted a map of the land holding by the assessee-trust and also submitted issues on the ITA Nos.2106 to 2109/Bang/2024 Page 51 of 81 merits to show that there is no diversion of funds by the…