How many judgments cite Ananda Social and Educational Trust v. CIT?

116 judgments on BharatTax cite Ananda Social and Educational Trust v. CIT (426 ITR 340), spanning 2017 to 2026.

Which sections of the Income Tax Act does Ananda Social and Educational Trust v. CIT come up under?

It is most often cited in judgments turning on Section 12AB, Section 12AA, Section 80G, Section 11, Section 12A, Section 2(15).

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 12AB Section 12AA Section 80G Section 11 Section 12A Section 2(15)Section 12 Section 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 12aa section 12ab(1)(b)(ii)section 2(15)section 12ab section 12a(1)(ac)(vi)corpus donation registration under section 12a section 12a(1)(ac)section 13(1)

Judgments citing Ananda Social and Educational Trust v. CIT

Environmental and Social Research Organisations, Chennai vs. CIT(Exemptions), Chennai

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

ITA 3197/CHNY/2018[-]Status: DisposedITAT Chennai03 Dec 2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3197/Chny/2018 M/S. Environmental & Social Commissioner Of Income Tax Research Organisation, V. (Exemptions), No. 52A/1, Oragadam Road, Ayakar Bhavan, Ambattur, Iii Floor, 121 Mg Road, Chennai – 600 053. Nungambakkam, Chennai. [Pan: Aaaae 6275E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. V. Swaminathan, Ca : Shri. S. Palani Kumar, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तार"ख/Date Of Hearing : 20.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 03.12.2021

For Appellant: Shri. V. Swaminathan, CA

Section 11(1)(a)Section 12ASection 13(1)(c)Section 13(3)Section 2(15)Section 25

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3197/Chny/2018 M/s. Environmental and Social Commissioner of Income Tax Research Organisation, v. (Exemptions), No. 52A/1, Oragadam Road, Ayakar Bhavan, Ambattur, III Floor, 121 MG Road, Chennai – 600 053. Nungambakkam, Chennai. [PAN: AAAAE 6275E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. V. Swaminathan, CA : Shr…

Commissioner of Income Tax (Exemption), Kolkata vs. Jagadish Ramnath Seksaria Charitable Trust

The appeal stands dismissed

ITAT/395/2017HC Calcutta29 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 12ASection 260A

…sue of denial of registration under Section 12AA(1) of the Act due to lack of activities on the part of the trustees. Referring to the decision of the Hon’ble Supreme Court in the case of Ananda Social & Educational Trust Vs. Commissioner of Income Tax (2020) 114 Taxmann.com 693 (SC), the Department seeks to withdraw this appeal. The said submission made by the learned standing counsel based on the communication dated 12th November, 2021 is placed on record and the appeal stands dismissed. With the dismissal of the appeal, the connected application also stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACH…

Commissioner of Income Tax (Exemption), Kolkata vs. Badu Rural Welfare Society Foundation

The appeal stands dismissed

ITAT/54/2017HC Calcutta29 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 12ASection 260A

…sue of denial of registration under Section 12AA(1) of the Act due to lack of activities on the part of the trustees. Referring to the decision of the Hon’ble Supreme Court in the case of Ananda Social & Educational Trust Vs. Commissioner of Income Tax (2020) 114 Taxmann.com 693 (SC), the Department seeks to withdraw this appeal. The said submission made by the learned standing counsel based on the communication dated 12th November, 2021 is placed on record and the appeal stands dismissed. With the dismissal of the appeal, the stay application also stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA…

Rajasthan Creative Alliance Network, Jaipur vs. CIT(Exemption), Jaipur

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

ITA 61/JPR/2021[2021-22]Status: DisposedITAT Jaipur15 Nov 2021AY 2021-22

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Avdesh Kumar (CIT)

Section 12ASection 25Section 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 60 & 61/JP/2021 cuke Rajasthan Creative Alliance CIT (Exemption), Vs. Network, Jaipur Fateh Singh Market, Opp. Shereton Rajputana Hotel Place Road, Jaipur. ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECR 3414 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Sh. Rajeev Sogani (CA) & Sh. Rohan Sogani (CA) jktLo dh vksj ls@…

Rajasthan Creative Alliance Network, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 60/JPR/2021[2021-22]Status: DisposedITAT Jaipur15 Nov 2021AY 2021-22

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Avdesh Kumar (CIT)

Section 12ASection 25Section 80G

Kutchi Lohana Youth Forum Mumbai, Mumbai vs. CIT (Exemption), Pune

In the result, the appeal of the assessee is allowed

ITA 2004/MUM/2020[2020-21]Status: DisposedITAT Mumbai29 Oct 2021AY 2020-21

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2020-21

For Appellant: Shri Nimesh Chothani, A.RFor Respondent: Shri Nikhil Choudhary, D.R

Section 11Section 11(1)(d)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Kutchi Lohana CIT (Exemption), Youth Forum, Room No.322, Shop No.2, 3rd Floor, Prabhu Krupa, Vs. Income Tax Office, Tilak Road, PMT Building, Ghatkopar (E), Shankar Sheth Road, Mumbai – 400 077 Pune, PAN: AACTK6580B Maharashtra-411037 (Appellant) (Respondent) Present for: Assessee by : Shri Nimesh Chothani, A.R. Revenue by : Shri Nikhil Choudhary, D.R. Date of Hearing : 29.10.2021 Date of Pronouncement : 29.10.2021 O R D E R Per Rajesh K…

Ashok Kiran Charitable Trust, Bareilly vs. The Commissioner of Income Tax (Exemption), Lucknow

ITA 158/LKW/2019[NA]Status: DisposedITAT Lucknow28 Oct 2021

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Assessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 14 09 2021 Date Of Pronouncement: 02 11 2021 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)

Section 1Section 12ASection 13(1)Section 13(3)

…cant is a newly formed Trust and as such, the genuineness of its activities is to be examined with reference to its objects and proposed activities, as held by the Hon'ble Supreme Court in the case of ‘Ananda Social Page 8 of 17 & Educational Trust vs. CIT’ 426 ITR 340 (SC); that concerning the objection that the applicant had provided only its Trust Deed and no material which could throw some light on the applicant’s activities, the afore-stated material constituted enough material concerning the activities carried out by the applicant; that this being so, the genuineness of the activities of the applicant oug…

Ashok Kiran Charitable Trust, Bareilly vs. The Commissioner of Income Tax (Exemption), Lucknow

ITA 642/LKW/2018[NA]Status: DisposedITAT Lucknow28 Oct 2021

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)

Section 1Section 12ASection 13(1)Section 13(3)

Solapur Cetp Akkalkot Road Midc Association, Solapur vs. Commissioner of Income-Tax, Exemption, Pune

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

ITA 591/PUN/2020[NA]Status: DisposedITAT Pune25 Oct 2021

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri S.G. BhutaduFor Respondent: Shri Deepak Garg

Section 12ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.591/PUN/2020 Solapur CETP Akkalkot Road MIDC Association Plot No.P-27, MIDC, Akkalkot Road, Near New Water Tank, Solapur – 413006 PAN : AAMAS5304A .......अऩीऱाथी / Appellant बनाम / V/s. The Commissioner Income Tax (Exemption), Pune. ……प्रत्यथी / Respondent Assessee by : Shri S.G. Bhutadu Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 25-10-2021 घोषणा की तारीख / Date of Pronouncement : 25-10-2021 आदेश / ORDER This is an…

Kakatiya University, Warangal vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 1749/HYD/2019[NA]Status: DisposedITAT Hyderabad07 Oct 2021

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonykakatiya University, Vs. The Commissioner Of Warangal, Income Tax Vidyaranyapuri, (Exemptions), Hanamkonda, Hyderabad. Warangal – 506009. Pan : Aaagk0334C (Appellant) (Respondent) Assessee By: Sri E. Phalguna Kumar, Ar Revenue By: Sri Y.V.S.T. Sai, Dr Date Of Hearing: 18/08/2021 Date Of Pronouncement: 07/10/2021 O R D E R Per Smt. P. Madhavi Devi, J.M. This Is Assessee’S Appeal Against The Order Of The Cit (Exemption), Hyderabad, Denying The Registration To The Assessee U/S 12A Of The Act Vide Order U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 Dated 27.09.2019. 2. Brief Facts Of The Case Are That The Assessee Is A University Imparting Education Within Its Territorial Jurisdiction & It Is Totally Funded By The Government. It Filed Its Application In Form 10A On 31.03.2019 Seeking Registration U/S 12A Of The Act. The Cit(E) Called For Various Details Observing That The Assessee Has Not Filed The Return Of Income For The Relevant Year 1 & Has Also Got Its Accounts For The F.Y. 2016-17 & 2015-16 Audited Only On 16.09.2019, I.E. Beyond The Statutory Time Limit. He Observed That Assessee Has Deliberately Not Filed Its Return Of Income & Thus Violated The Provisions Of The Act. He Observed That As Per The Amended Act, W.E.F. 01.04.2019, The Compliance Of Law By A Trust Is Mandatory. Therefore He Observed The Assessee Has Violated The Law & Therefore Was Not Eligible For Registration U/S 12A Of The Act. He Accordingly Denied The Registration U/S 12A Of The Act Against Which Assessee Is In Appeal Before The Tribunal By Raising The Following Grounds Of Appeal :

For Appellant: Sri E. Phalguna Kumar, ARFor Respondent: Sri Y.V.S.T. Sai, DR

Section 12ASection 12A(2)Section 2

…ITA No.1749/Hyd/2019 IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri A. Mohan Alankamony, Accountant Member Kakatiya University, Vs. The Commissioner of Warangal, Income Tax Vidyaranyapuri, (Exemptions), Hanamkonda, Hyderabad. Warangal – 506009. PAN : AAAGK0334C (Appellant) (Respondent) Assessee by: Sri E. Phalguna Kumar, AR Revenue by: Sri Y.V.S.T. Sai, DR Date of hearing: 18/08/2021 Date of pronouncement: 07/10/2021 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal against the order of t…

Mesers Shri Swami Shankarnath Parvat Charitable and Welfare Trust, Kapurthala vs. The Commissioner of Income Tax (Exemptions), Chandigarh

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 602/Asr/2018 Assessment Year: N.A. M/s Sh. Swami Shankarnath Vs. The Commissioner of Parvat Charitable and Welfare Income Tax (Exemption), Trust, Nakodar Road, Hadiabad, Chandigarh Phagwara, Kapurthala. [PAN: AAUTS 4845H] (Respendent) (Appellant) Appellant by Written Submission Respondent by Sh. Sanjay Dhariwal, CIT-DR Date of Hearing 13.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed agains…

Kavitha Nair Foundation, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

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

ITA 413/HYD/2020[NA]Status: DisposedITAT Hyderabad24 Aug 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahukavitha Nair Foundation, Vs. Commissioner Of Hyderabad. Income-Tax, Exemptions, Hyderabad. Pan – Aadtk1899E (Appellant) (Respondent) Assessee By: Shri B. Satyanarayana Murthy Revenue By: Shri D. Srinivas Date Of Hearing: 20/07/2021 Date Of Pronouncement: 24/08/2021 O R D E R Per L.P. Sahu, A.M.: This Appeal Filed By The Assessee Is Directed Against Cit(Exemptions), Hyderabad’S Order Dated 20/03/2020 Involving Proceedings U/S 12Aa(1)(B)(Ii) Of The Income- Tax Act, 1961; In Short “The Act” On The Following Grounds Of Appeal: “1. The Order Of The Hon'Ble Commissioner Of Income Tax (Exemptions) Is Contrary To The Facts Of The Case & The Provisions Of Law. 2. The Hon'Ble Commissioner Of Income Tax (Exemptions) Is Not Justified In Rejecting The :- 2 -: Kavitha Nair Foundation, Hyderabad.

For Appellant: Shri B. SatyanarayanaFor Respondent: Shri D. Srinivas

Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Kavitha Nair Foundation, Vs. Commissioner of Hyderabad. Income-tax, Exemptions, Hyderabad. PAN – AADTK1899E (Appellant) (Respondent) Assessee by: Shri B. Satyanarayana Murthy Revenue by: Shri D. Srinivas Date of hearing: 20/07/2021 Date of pronouncement: 24/08/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Assessee is directed against CIT(Exemptions), Hyderabad’s order dated 20/03/2020 involving proceedings…

Mesers Bajaj Educational Society, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeal of the assessee is allowed

ITA 517/ASR/2018[2018-19]Status: DisposedITAT Amritsar16 Aug 2021AY 2018-19

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10Section 12Section 12A

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.517/Amr/2018 Assessment Year - 2018-19 M/s. Bajaj Educational Society, V.S. CIT 19-B, Rajguru Nagar Chandigarh Ludhiana - 141012 PAN:AABTB5167C (Appellant) (Respondent) Appellant by Sh. Gaurav Sharma, C.A. Respondent by Sh. Anupam Kant Garg, DR. Date of Hearing 09.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Laliet Kumar, J.M. This is an appeal preferred by the assessee against the order of the Learned Commissioner Exemption on the following g…

M/S Baba Banda Bahadur Memorial and Educational Society, Faridkot vs. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 66/Asr/2017 Assessment Year:2015-16 M/s Baba Banda Bahadur Vs. CIT(E), Memorial And Educational Chandigarh. Society, Thakur Dwara, Mohalla Talah, Faridkot,Punjab. [PAN: AABTB1122F] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16 .08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against the order dated 30.12.2…

M/S Sant Shri Mahesh Muni Ji Borewale Educational Welfare, Moga vs. Comm. of Income Tax ( Examption), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 227/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Section 11Section 12Section 12A

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year - 2016-17 V.S. CIT (Exmp.) M/s. Sant Shri Mahesh Muni Ji Borewale Eductional Welfare Chandigarh Society, Purane wala road, Village Mehna, Distt. -Moga PAN:AAABS3855K (Respondent) (Appellant) Appellant by Sh. Ashwani Kumar, & Sh. Bhavesh Singhal, C.A. Respondent by Sh. J.S. Kahlon, D.R. Date of Hearing 13.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Laliet Kumar, J.M. This appeal filed by the assessee is against the order of ld. CIT(Exem…

Arare Foundation, Pune vs. CIT Exemption, Pune

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

ITA 132/PUN/2021[-]Status: DisposedITAT Pune16 Aug 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri Deepak Garg

Section 12A

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 132/PUN/2021 Arare Foundation 1180/7/1, F.C Road, Shivajinagar, Pune-411 016 PAN : AATCA6948H .......अपीलाथी / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Pune. ……प्रत्यथी / Respondent Assessee by : Shri Sharad Shah Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 16.08.2021 घोषणा की तारीख / Date of Pronouncement : 16.08.2021 आदेश…

Shree Alibag Kutchi Visa Oswal Jain Sangh, Raigad vs. Commissioner of Income-Tax Exemption, Pune

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

ITA 624/PUN/2020[2020-21]Status: DisposedITAT Pune26 Jul 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.624/Pun/2020 िनधा"रण वष" / Assessment Year : 2020-21 Shree Alibag Kutchi Visa Oswal Jain Sangh, Plot No.12, Alibaug Jain Sangh, Behind Prathamic School, Chendhare Shreebag Road, Alibag, Raigad – 402201. .......अपीलाथ" / Appellant Pan : Aaets3070L बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 24.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 26.07.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)]’ For Short) U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Dated 30.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Holding That Registration U/S 12Aa Cannot Be Granted Unless Tax Is Paid On The Income Assessed At The Time Of 12Aa Proceedings. 2. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Making Incorrect Assessment Of Income Of The Trust Without Following The Law & Established Judicial Precedents. 3. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Exceeding The Jurisdiction Bestowed Upon The Ld. Cit(E) In As Much As The Ld. Cit(E) Has Sought Details Of Sources Of Income Of The Trust Whereas The Ld. Cit(E) Is To Merely Look Into The Application Of Such Income.

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 12A

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.624/PUN/2020 िनधा"रण वष" / Assessment Year : 2020-21 Shree Alibag Kutchi Visa Oswal Jain Sangh, Plot No.12, Alibaug Jain Sangh, Behind Prathamic School, Chendhare Shreebag Road, Alibag, Raigad – 402201. .......अपीलाथ" / Appellant PAN : AAETS3070L बनाम / V/s. CIT (Exemptions), ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 24.06.2021 घोषणा क"…

Satidevi Sansthan, Nashik vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, the appeal of assessee is allowed

ITA 811/PUN/2019[N.A]Status: DisposedITAT Pune26 Jul 2021

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mahavir AtalFor Respondent: Shri Deepak Garg

Section 11Section 12A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.811/PUN/2019 Satidevi Sansthan, A/P, Wadangli, Tal.-Sinnar, Nashik – 422103 PAN : AALTS1864K .......अऩीऱाथी / Appellant बनाम / V/s. CIT, Exemption, Pune ……प्रत्यथी / Respondent Assessee by : Shri Mahavir Atal Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 09-07-2021 घोषणा की तारीख / Date of Pronouncement : 26-07-2021 आदेश / ORDER PER S.S. VISWANETHRA R…

Viswa Educational Society, Kurnool vs. Commissioner of Income Tax, (Exemptions), Hyderabad

Appeal is treated as allowed in above terms

ITA 1720/HYD/2019[NA]Status: DisposedITAT Hyderabad12 Jul 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri T.Chaitanya Kumar for Shri K.A.Sai Prasad, ARFor Respondent: Shri Rohit Mujumdar, DR

Section 12A

…an) Rs.4,00,000/- and Rs.1,00,000/- involving Mr.T.Siva Rajesh and Mr.Madhana Gopal; respectively. 3. Learned departmental representative fails to dispute that the hon'ble apex court’s recent decision in M/s.Ananda Social and Educational Trust Vs. CIT (2020) 426 ITR 340 (SC) holds that commencement of charitable activities by the assessee concerned is nowhere a mandatory pre-condition for the purpose of granting Section 12AA registration. 4. We thus accept assessee’s instant Section 12AA registration grievance keeping in mind the fact that no other substantive reason has been quoted in the CIT(E)’s rejection or…

Pinnacle Global Foundation, Pune vs. Commissioner of Income-Tax (Exemption), Pune

In the result, the appeal of assessee is allowed

ITA 621/PUN/2020[2020-21]Status: DisposedITAT Pune24 Jun 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.621/Pun/2020

For Appellant: Shri Satish ModyFor Respondent: Shree Deepak Garg

Section 12A

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “बी” PUNE (Through – VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.621/PUN/2020 Pinnacle Global Foundation, ………. अपीलाथ" / Flat No.805, “Ratna” Sujay Garden Complex, Appellant. Mukund Nagar, Near Swar Gate, Pune – 411 037. PAN : AADTP3603M. बनाम v/s The Commissioner of Income Tax ………. ""यथ" / (Exemption), Pune. Respondent Assessee by : Shri Satish Mody Revenue by : Shree Deepak Garg. सुनवाई क" तार"ख / Date of Hearing : 24.06.2021 घोषणा क" तार"ख / Date o…