Ananda Social and Educational Trust v. CIT

426 ITR 340Supreme Court of India2020#918 most cited

What is Ananda Social and Educational Trust v. CIT authority for?

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

116

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Ananda Social and Educational Trust v. CIT · section 12AA registration · proposed activities · genuineness of activities · charitable trust registration · Commissioner (Exemptions) · objects of trust · Section 12A · Section 12AB · Section 80G · eligibility for registration

Also reported as

114 Taxmann.com 693272 Taxmann 7

Sections most often in play

Section 12ABSection 12AASection 80GSection 11Section 12ASection 2(15)Section 12Section 12A(1)(ac)(iii)
Read the full judgment

Issues it is cited on

section 12ab(1)section 12ab(1)(b)section 12ab(1)(b)(i)section 12aasection 12ab(1)(b)(ii)section 2(15)section 12absection 12a(1)(ac)(vi)corpus donationregistration under section 12asection 12a(1)(ac)section 13(1)

Judgments citing Ananda Social and Educational Trust v. CIT

Dhwani Shristi Foundation, Bangalore vs. Commissioner of Income Tax(Exemptions, Bengaluru

In the result, appeal filed by the assessee in ITA

ITA 2463/BANG/2024[NA]Status: DisposedITAT Bangalore09 Jun 2025

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Ms. Srinandini Das, D.R
Section 12ASection 2(15)Section 80G

…and invested the amount in the fixed deposit as per the prescribed mode. 7.2 At this juncture it is worthwhile here to mention the observations of the Apex Court in the case of Ananda Social & Educational Trust v. Commissioner of Income taxreported in (2020) 426 ITR 340 as below- “We have given our anxious consideration to the above submissions made by Ms. Aishwarya Bhati, learned Senior Counsel appearing for the appellant - Director of Income-tax and find that it is not possible to agree with the same. The purpose of section 12AA of the Act is to enable registration only of such trust or institution whose obje…

Ujwal Foundation, Hyderabad vs. CIT(Exemption), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 168/HYD/2025[2025-26]Status: DisposedITAT Hyderabad06 Jun 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri H Srinivasulu, AdvocateFor Respondent: : Shri Narender Kumar Naik, CIT(DR)
Section 11Section 12ASection 80G

…as held by the Varanasi Bench of this Tribunal in case of Math Gadwaghat Trust vs. CIT (E) reported in (2024) 119 ITR (Trib) 134. He has also relied upon the judgement of the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust reported in 426 ITR 340(S.C) and submitted that the Hon'ble Supreme Court has held that the term activity under the provisions of section 12AA includes proposed activities. Thus, the Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposes to carry on are genuine, in the sen…

Ujwal Foundation, Hyderabad vs. CIT(Exemption), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 167/HYD/2025[2025-26]Status: DisposedITAT Hyderabad06 Jun 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri H Srinivasulu, AdvocateFor Respondent: : Shri Narender Kumar Naik, CIT(DR)
Section 11Section 12ASection 80G

…as held by the Varanasi Bench of this Tribunal in case of Math Gadwaghat Trust vs. CIT (E) reported in (2024) 119 ITR (Trib) 134. He has also relied upon the judgement of the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust reported in 426 ITR 340(S.C) and submitted that the Hon'ble Supreme Court has held that the term activity under the provisions of section 12AA includes proposed activities. Thus, the Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposes to carry on are genuine, in the sen…

Matha International Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, the appeal of the assessee is allowed with above directions

ITA 221/JPR/2025[2025-26]Status: DisposedITAT Jaipur29 May 2025AY 2025-26

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmatha International Foundation, Pn 120, Gangapath, Ganga Sagar, B Colony, Vaishali Nagar, Jaipur 302 021 Pan No. Aagtm 5754P ...... Appellant Vs.

For Appellant: Mr. Shailesh Mantri, CA, Ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12ASection 12A(1)Section 17

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Matha International Foundation, PN 120, GangaPath, Ganga Sagar, B Colony, Vaishali Nagar, Jaipur 302 021 PAN No. AAGTM 5754P ...... Appellant Vs. CIT (E), Jaipur Jaipur …...Respondent Appellant by : Mr. Shailesh Mantri, CA, Ld. AR Respondent by : Mr. Rajesh Ojha, CIT, Ld. DR Date of hearing : 27/05/2025 Date of pronouncement : 29/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of the Ld. CIT(E), Jaipur dated 27.1…

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…e trust and its alignment with its objects. In this regard, reliance is placed on the order of Hon'ble Supreme Court in the case of Ananda Social & Educational Trust vs. Commissioner of Income tax[2020] 114 taxmann.com 693 (SC)/[2020] 272 Taxman 7 (SC)/[2020] 426 ITR 340 (SC)[19-02- 2020] wherein it was held as under: Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Grant of registration) - Assessee trust was formed as a society and it applied for registration within a period of about two months, however, no activities had been undertaken by Trust before applicati…

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…e trust and its alignment with its objects. In this regard, reliance is placed on the order of Hon'ble Supreme Court in the case of Ananda Social & Educational Trust vs. Commissioner of Income tax[2020] 114 taxmann.com 693 (SC)/[2020] 272 Taxman 7 (SC)/[2020] 426 ITR 340 (SC)[19-02- 2020] wherein it was held as under: Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Grant of registration) - Assessee trust was formed as a society and it applied for registration within a period of about two months, however, no activities had been undertaken by Trust before applicati…

Wevysya, Bengaluru vs. CIT(Exemptions), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 106/BANG/2025[NA]Status: DisposedITAT Bangalore13 May 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Dr. N Suresh, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.105 & 106/Bang/2025 Assessment Years : 2025-26 WeVysya, Vs. The Commissioner of Income No.59/3, 2nd Floor, Tax (Exemptions), West Anjaneya Temple, Bengaluru. ST Gandhi Bazar, Basavanagudi, Bengaluru – 560 004. PAN – AAATW 7642 J APPELLANT RESPONDENT Assessee by : Dr. N Suresh, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals filed by t…

Wevysya, Bengaluru vs. CIT(Exemptions), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 105/BANG/2025[NA]Status: DisposedITAT Bangalore13 May 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Dr. N Suresh, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.105 & 106/Bang/2025 Assessment Years : 2025-26 WeVysya, Vs. The Commissioner of Income No.59/3, 2nd Floor, Tax (Exemptions), West Anjaneya Temple, Bengaluru. ST Gandhi Bazar, Basavanagudi, Bengaluru – 560 004. PAN – AAATW 7642 J APPELLANT RESPONDENT Assessee by : Dr. N Suresh, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals filed by t…

Shri Siwanchi Oswal Jain Bhavan Trust, Bangalore vs. Commissioner of Income Tax, Exemptions, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2173/BANG/2024[2024-25]Status: DisposedITAT Bangalore13 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2172 & 2173/Bang/2024 Assessment Year: 2024-25 Shri Siwanchi Oswal Jain Bhavan Trust, Vs. The Commissioner of Income No.204, Paxal Tower, 2nd Floor, Tax (Exemptions), No.13, K.R Road, Bengaluru. Bangalore-560 002. PAN – AVHTS 944C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals f…

Shri Siwanchi Oswal Jain Bhavan Trust, Bangalore vs. Commissioner of Income Tax, Exemptions, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2172/BANG/2024[2024-25]Status: DisposedITAT Bangalore13 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2172 & 2173/Bang/2024 Assessment Year: 2024-25 Shri Siwanchi Oswal Jain Bhavan Trust, Vs. The Commissioner of Income No.204, Paxal Tower, 2nd Floor, Tax (Exemptions), No.13, K.R Road, Bengaluru. Bangalore-560 002. PAN – AVHTS 944C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals f…

Shriya Devi Mata Mandir Prajapat Samaj Seva Sansthan, Rajsamand vs. CIT(Exemption), Jaipur

In the result both the appeals of the assessee are allowed for statistical

ITA 348/JODH/2024[2024-25]Status: DisposedITAT Jodhpur21 Apr 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 12ASection 2Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, HON'BLE JUDICIAL MEMBER ITA No. 348/Jodh/2024 (U/s. 12AA) ITA No. 349/Jodh/2024 (U/s.80G) Shriya Devi Mata Mandir Prajapat Samaj Seva Sansthan, Farara, Rajsamand - 343324 PAN No. AAVTS9510Q Assessee by Revenue by Date of Hearing Date of Pronouncement Vs. CIT (Exemption), Jaipur. Shri Shyam S. Singhvi, C.A. Shri Manoj Kumar Mahar, CIT (D.R.) 17.02.2025. 21.03.2025. DR. MITHA LAL MEENA, A.M.: ORDER These appeals, by the Appellant are directed against the order even da…

Hyderabad Area Round Table No 134 Chartiable Trust, Hyderabad vs. CIT (Exemption), Hyderabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 68/HYD/2025[NA]Status: DisposedITAT Hyderabad09 Apr 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

For Appellant: C.A. Sridhar JhawarFor Respondent: : Shri B Balakrishna CIT(DR)
Section 12ASection 80G(5)

…table activities to achieve the objects. He has relied upon the impugned order of the learned CIT(Exemption). The learned DR has relied upon the order of the Hon'ble Supreme Court in the case of M/s. Ananda Social & Educational Trust vs. CIT & Anr reported in 426 ITR 340. Page 3 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust 5. We have considered the rival sub mission as well as the relevant material available on record. The learned CIT(Exemption) issued various notices to the assessee and vide notice dated 8/10/2024, given the final opportunity for submitting the full information i…

Hyderabad Area Round Table No 134 Charitable Trust, Hyderabad vs. CIT (Exemption), Hyderabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 62/HYD/2025[NA]Status: DisposedITAT Hyderabad09 Apr 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

For Appellant: C.A. Sridhar JhawarFor Respondent: : Shri B Balakrishna CIT(DR)
Section 12ASection 80G(5)

…table activities to achieve the objects. He has relied upon the impugned order of the learned CIT(Exemption). The learned DR has relied upon the order of the Hon'ble Supreme Court in the case of M/s. Ananda Social & Educational Trust vs. CIT & Anr reported in 426 ITR 340. Page 3 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust 5. We have considered the rival sub mission as well as the relevant material available on record. The learned CIT(Exemption) issued various notices to the assessee and vide notice dated 8/10/2024, given the final opportunity for submitting the full information i…

Parmeshwar Param Seva Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal of assessee is allowed for statistical purposes

ITA 1507/PUN/2024[2024-25]Status: DisposedITAT Pune29 Jan 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 80G

…herance of the charitable in nature i.e. satisfy himself about the genuineness of the activities carried on by the assessee as held by the Hon’ble Supreme Court in the case of Ananda Social and Educational Trust Vs. CIT [2020] 114 taxmann.com 693/272 Taxman 7/426 ITR 340/[2020] 17 SCC 254. The relevant para of the judgment is reproduced below : "Since section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term 'activities' in the provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether the…

Agarwal Taxcon Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-32, Delhi

ITA 4262/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jan 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 12A

…on internet. We are of the considered view in this factual backdrop that their lordships’ recent landmark decisions i.e. CIT Vs. International Hardware and Research Institute (2025) 171 taxmann.com 579(SC) and Anand Social and Educational Trust Vs. CIT (2020) 426 ITR 340 (SC) have already settled the issue that the CIT(E) is required to examine the objects of the trust and 6 | P a g e ITA Nos.4263 & 4262/Del/2025 the “proposed” activities only. We thus find merit in the assessee’s instant sole substantive ground to hold it eligible for section 12AA registration which is hereby granted in very terms subject to t…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur - 302 015. PAN No.:AADTT8776F Appellant Vs. CIT Exemption, Jaipur - 302 015. Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 ORDER PER GAGAN GOYAL, A.M: This two appeals by the assessee is directed agains…

Raahat Humanitarian Foudation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal of the assessee i

ITA 4775/MUM/2024[2024-25]Status: DisposedITAT Mumbai20 Dec 2024AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

For Appellant: Mr. Tanzil PadvekarFor Respondent: 17/12/2024
Section 11Section 12A

…see relied on the decision of the Hon’ble Supreme Court in the case of Ananda on the decision of the Hon’ble Supreme Court in the case of on the decision of the Hon’ble Supreme Court in the case of Social & Educational Social & Educational Trust v. CIT [2020] 426 ITR 340 Trust v. CIT [2020] 426 ITR 340 and submitted that assessee was not required to support the submitted that assessee was not required to suppor submitted that assessee was not required to suppor Raahat Humanitarian Foundation Raahat Humanitarian Foundation of section 12AB of the Act. of section 12AB of the Act. 5. On the contrary, the Ld. Depart…

Sree Thyagabrahma Sangeetha Sabha, Paliyam Road, Thrissur vs. Commissioner of Income Tax (Exemption), Ernakulam

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 231/COCH/2024[NA]Status: DisposedITAT Cochin29 Nov 2024

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2024-25

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2024-25 Sree Thyagabramha Sangeetha Sabha Paliyam Road, Thrissur 680001 [PAN: AAZTS9054M] .......... Appellant Vs. Commissioner of Income Tax (Exemption) Aayakar Bhavan, Old Rly. Station .......... Respondent Ernakulam 682018 Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 20.11.2024 Date of Pronouncement: 29.11.2024 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Com…

St. Josephs Church Changankary, Alappuzha vs. Commissioner of Income (Exemption), Kochi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 226/COCH/2024[2024-2025]Status: DisposedITAT Cochin29 Nov 2024AY 2024-2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------- None ------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM (Through Virtul Court) Assessment Year: 2024-25 St. Josephs Chruch CIT (Exemption) Changankary Aayakar Bhavan Edathua 689573 vs. Old Rly. Station Road Alappuzha Distt. Ernakulam 682108 [PAN: AAVTS1050M] (Appellant) (Respondent) Appellant by: ------- None ------ Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 18.11.2024 Date of Pronouncement: 29.11.2024 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of In…

Ekal Gramothan Utpad Foundation, Delhi vs. Commissioner of Income Tax (Exemptions), New Delhi

In the result, both the Appeals filed by the assessee are allowed for statistical purposes

ITA 323/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Nov 2024AY 2022-23

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

Section 12ASection 13(1)(c)Section 2(15)Section 80GSection 80G(5)

…above documents in the impugned order. The appellant/applicant had prayed for restoration of the matter for fresh adjudication. Hon’ble Supreme Court of India in the case of Ananda 9. Social & Educational Trust vs Commissioner of Income Tax Page4 reported in 426 ITR 340 (SC) has held as under :- Ekal Gramothan-ITA 322 & 323 “12. Since section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term ‘activities’ in the provision includes ‘proposed activities’. That is to say, a Commissioner is bound to consider whether the objects of th…