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

Maharashtra Ex-Servicemen Corporation Ltd., Pune vs. Commissioner of Income-Tax (Exemption), Pune

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

ITA 129/PUN/2021[NA]Status: DisposedITAT Pune16 Jun 2021

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.129/Pun/2021 Maharashtra Ex-Servicemen Corporation Ltd., 2Nd Floor, Raigad Building, Ghorpadi, Pune-411001. .......अपीलाथ" / Appellant Pan : Aadcm4072C बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 11.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 16.06.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Company Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)’] Dated 31.03.2021 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Denying The Grant Of Registration U/S 12Aa Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit-Exemption Erred In Law & On Facts In Not Granting Registration U/S 12Aa Of Ita, 1961 To The Appellant (I.E. Mesco). 2. Appellant Contends That, Appellant Made Detailed Submissions Upon All Issues Raised, Whereas, Learned Cit-Exemptions, Declined Registration U/S 12Aa On Altogether Erroneous & Incorrect Analogies Without Affording Any Further Opportunity To The Appellant, To Make A Say In The Matter & As Such, Vitiated Principle Of Natural Justice.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Deepak Garg

Section 10Section 12A

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.129/PUN/2021 Maharashtra Ex-Servicemen Corporation Ltd., 2nd Floor, Raigad Building, Ghorpadi, Pune-411001. .......अपीलाथ" / Appellant PAN : AADCM4072C बनाम / V/s. CIT (Exemption), ……""यथ" / Respondent Pune. Assessee by : Shri Kishor Phadke Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 11.06.2021 घोषणा क" तारीख / Date of Pronouncement : 16.06.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: Thi…

Pramod Kiran Sevadham Foundation, Ahmednagar vs. Commissioner of Income-Tax, Exemption, Pune

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

ITA 601/PUN/2020[2019-2020]Status: DisposedITAT Pune01 Jun 2021AY 2019-2020

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.601/Pun/2020 िनधा"रण वष" / Assessment Year : 2019-20 Pramod Kiran Sevadham Foundation, 35, Varad Estate, Near Swami Samarth Mandir, Gaikwad Colony Savedi Road, Ahmednagar-414003. .......अपीलाथ" / Appellant Pan : Aactp6537B बनाम / V/S. Cit, Exemption, ……""यथ" / Respondent Pune. Assessee By : Shri Prasad Bhandari Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 01.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 01.06.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax, Exemption, Pune (‘Cit, Exemption’ For Short) Dated 29.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Income Tax Act, 1961 (‘The Act’). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Of The Act Without Appreciating The Submission Made By The Assessee Along With The Documentary Proofs Of All The Activities Carried Out By The Trust. 2. On The Facts & In The Prevailing Circumstances Of The Case, The Learned Cit (Exemption) - Pune Erred In Rejecting The Claim Of The Assessee For Granting Registration Under Section 12Aa Without Giving An Opportunity Of Being Heard.

For Appellant: Shri Prasad BhandariFor 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.601/PUN/2020 िनधा"रण वष" / Assessment Year : 2019-20 Pramod Kiran Sevadham Foundation, 35, Varad Estate, Near Swami Samarth Mandir, Gaikwad Colony Savedi Road, Ahmednagar-414003. .......अपीलाथ" / Appellant PAN : AACTP6537B बनाम / V/s. CIT, Exemption, ……""यथ" / Respondent Pune. Assessee by : Shri Prasad Bhandari Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 01.06.2021 घोषणा क" तारीख / D…

Balawant Medical Foundation, Pune vs. Commissioner of Income Tax Exemption, Pune

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

ITA 11/PUN/2021[2020-21]Status: DisposedITAT Pune17 May 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.11/Pun/2021 Balwant Medical Foundation, 28B/Gharkul, Ganesh Krupa Society, Paud Road, Pune-411038. .......अपीलाथ" / Appellant Pan : Aaicb9778R बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Shri Sharad Shah Revenue By : Shri Shekhar L. Gajbhiue सुनवाई क" तारीख / Date Of Hearing : 08.04.2021 घोषणा क" तारीख / Date Of Pronouncement : 17.05.2021 आदेश / Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of The Ld. Cit (Exemption), Pune Dated 24.11.2020 As Per The Following Grounds Of Appeal On Record :- “1. The Ld. Pr. Cit (Exemption) Erred In Not Granting Registration U/S 12Aa Of The I.T. Act. 2. The Ld. Pr. Cit Erred In Rejecting Registration Application Made U/S 12Aa On The Ground Of Non-Submission Of Certain Details, Which Were Never Called For From The Assessee Before Passing The Order. 3. The Ld. Pr. Cit Erred In Passing The Order (Dated 24Th November, 2020) Before The Date By Which The Assessee Was Required To Submit The Details As Per Notice Dated 26-06-2020 (Which Was To Be Complied With By 30-11-2020). 4. The Ld. Pr. Cit Erred In Not Considering That Some Of The Details, Which Are The Reason Of Alleged Non-Compliance By The Assessee Were On Record (Along With The Application). 5. Learned Pr. Cit Erred In Not Giving Appropriate Opportunity To The Assessee, Particularly When The Time Was Available To Him Under The Covid Situation & In Terms Of Extension Of Time Provided Under The Law. 6. The Appellant Craves Its Right To Add To Or Alter The Grounds Of Appeal At Any Time Before Or During The Course Of Hearing Of The Case.”

For Appellant: Shri Sharad ShahFor Respondent: Shri Shekhar L. Gajbhiue

Section 12A

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.11/PUN/2021 Balwant Medical Foundation, 28B/Gharkul, Ganesh Krupa Society, Paud Road, Pune-411038. .......अपीलाथ" / Appellant PAN : AAICB9778R बनाम / V/s. CIT (Exemption), ……""यथ" / Respondent Pune. Assessee by : Shri Sharad Shah Revenue by : Shri Shekhar L. Gajbhiue सुनवाई क" तारीख / Date of Hearing : 08.04.2021 घोषणा क" तारीख / Date of Pronouncement : 17.05.2021 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY,…

Vishwa Nath & Santosh Bakshi Charitable Educational Trust, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8498/DEL/2019[-]Status: DisposedITAT Delhi10 May 2021

Bench: Shri Amit Shukla & Shri B.R.R. Kumari.T.A. No.8498/Del/2019

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 12ASection 80G

…ies of any other like Trust. Such donations to approved Trusts are treated as application of the income of the Trust exigible to exemption. 13. Our attention was drawn to the decision of the Apex Court in Anand Social Educational Trust Vs. CIT & Ors. (2020) 426 ITR 340 (SC), wherein the Hon’ble Court had ruled that a newly formed Trust could be registered even though no activities had been carried out by it. Adverting to the decision in the case of DIT Vs. Foundation of Ophthalmic & Optometric Education Research Centre (2013) 355 ITR 361. Ld. Counsel submitted that the non- commencement of charitable activities…

Association of Asesthetic Plastic Surgeons, Thane vs. Commissioner of Income-Tax (Exemptions ), Pune

In the result, the appeal of the assessee stands allowed

ITA 526/PUN/2020[2020-21]Status: DisposedITAT Pune24 Mar 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.526/Pun/2020 Association Of Asesthetic Plastic Surgeons, Add: C/O Medha Bhave, 101, Shah’S Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant Pan : Aagta5573J बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Rohan Dedhia Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune Dated 13.08.2020 Denying The Registration U/S 12Aa Of The Income Tax Act, 1961 (“The Act” For Short). 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 The Activities Of Trust Are Not Charitable In Nature & Thereby Refusing To Grant Registration U/S 12Aa, Whereas In Fact The Activities Of The Trust Are Charitable In Nature & Trust Is Eligible For Registration U/S 12Aa. 2. The Appellant Craves Leave To Add, Alter, Amend, Delete And/Or Vary The Above Grounds Of Appeal/Relief Claimed At Any Time Before The Decision Of The Appeal.”

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Deepak Garg

Section 12A

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.526/PUN/2020 Association of Asesthetic Plastic Surgeons, Add: C/o Medha Bhave, 101, Shah’s Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant PAN : AAGTA5573J बनाम / V/s. CIT (Exemptions), ……""यथ" / Respondent Pune. Assessee by : Shri Rohan Dedhia Revenue by : Shri Deepak Garg सुनवाई क" तारीख / Date of Hearing : 23.03.2021 घोषणा क" तारीख / Date of Pronouncement : 24.03.2021…

Gujrathi Shikshan Sanstha, Pune vs. Commissioner of Income Tax, Exemptions, Pune

In the result, the appeal of assessee is allowed

ITA 10/PUN/2021[2020-21]Status: DisposedITAT Pune18 Mar 2021AY 2020-21

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Deepak Garg

Section 12A

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.10/PUN/2021 Gujrathi Shikshan Sanstha, Shri Gujarathi English School, Lokhand Galli, Latur – 413512 PAN : AAATG3089M ......अऩीऱाथी / Appellant बनाम / V/s. Commissioner of Income Tax, (Exemptions), Pune ……प्रत्यथी / Respondent Assessee by : Shri Bhuvanesh Kankani Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 16-03-2021 घोषणा की तारीख / Date of Pronouncement : 18…

Mordern Multipurpose Society, Kolhapur vs. Commissioner of Income-Tax, (Exemption), Pune

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

ITA 586/PUN/2020[NA]Status: DisposedITAT Pune12 Feb 2021

Bench: Shri Waseem Ahmed, Am & Shri S. S. Viswanethra Ravi, Jm

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg

Section 12ASection 80G(5)(vi)

…nder section 12AA of the Act, the books of account are not 7. The learned Authorized Representative in support of his contention vehemently relied on the judgment of Hon’ble Supreme Court in the case of Ananda Social and Educational Trust Vs. CIT reported in 426 ITR 340. 8. It was prayed that therefore, the order of the ld.CIT (Exemptions) may be set aside and he may be directed to grant registration to the assessee society, under section 12AA of the Act. 9. On the other hand, the learned Departmental Representative submitted that the society was registered in the year 2012 and it has been carrying out its a…

Morden Multipurpose Society, Kolhapur vs. Commissioner of Income-Tax, (Exemption) Pune, Pune

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

ITA 585/PUN/2020[NA]Status: DisposedITAT Pune12 Feb 2021

Bench: Shri Waseem Ahmed, Am & Shri S. S. Viswanethra Ravi, Jm

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg

Section 12ASection 80G(5)(vi)

Mancan Foundation, Udaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result, this appeal of the assessee is allowed

ITA 1092/JPR/2019[0]Status: DisposedITAT Jaipur29 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1092/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :.................. Cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/O-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, Jln Marg, Jaipur- 302015. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaftm 7600 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Pramod Patni (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 29/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Jaipur (In Short, The Cit(E)) Dated 27/06/2019 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Taken Following Grounds: “1. The Learned Commissioner Of Income Tax Has Grossly Erred In Fact As Well As In Law In Rejection The Application For Registration U/S. 12Aa Of Income Tax Act, 1961 Of The Appellant Company:

For Appellant: Shri Pramod Patni (CA)For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] 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. 1092/JP/2019 fu/kZkj.k o"kZ@Assessment Year :.................. cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/o-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, JLN Marg, Jaipur- 302015. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFTM 7600 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri…

Shri. Lad Shakhiya Wani Samaj Kalyan & Shikshan Prasarak Mandal, Aurangabad vs. Commissioner of Income-Tax Exemption, Pune

In the result, appeal of the assessee is allowed

ITA 572/PUN/2020[NA]Status: DisposedITAT Pune05 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri S.N. PuranikFor Respondent: Shri Deepak Garg

Section 11(1)(d)Section 12A

…आयकर अपीऱीय अधिकरण “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 अपीऱ सं. / ITA No. 572/PUN/2020 Shri Lad Shakhiya Wani Samaj Kalyan & Shikshan Prasarak Mandal 189, Rohitra, Samarthnagar, Aurangabad-431 001 PAN : AACTS5656A .......अऩीऱाथी / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Pune. ……प्रत्यथी / Respondent Assessee by : Shri S.N. Puranik Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 05.01.2021 घोषणा की ता…

Sayfty Trust, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 285/LKW/2019[NA]Status: DisposedITAT Lucknow16 Dec 2020

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

Section 12A

…garding the objects of the trust inspite of the fact that the copy of trust deed was available with him. 3.1 Learned counsel for the assessee further submitted that as per the judgment of Hon'ble Supreme Court in the case of Ananda Social & Educational Trust 114 Taxmann.com 693 (SC), it is not necessary that activities should actually have been started and it is sufficient for CIT (Exemptions) to examine the objects of the society along with the proposed activities of the assessee to grant registration. Learned counsel for the assessee also placed reliance on the order of Hon'ble Allahabad High Court in the case…

The South India Club, New Delhi vs. CIT(E), New Delhi

The appeal of the assessee stands allowed

ITA 8338/DEL/2019[-]Status: DisposedITAT Delhi13 Aug 2020

Bench: Shri G.S. Pannu & Shri Sudhanshu Srivastavathe South India Club, Cit(Exemptions), Mandir Marg, New Delhi. (Near Hindu Maha Vs. Sabha), New Delhi-110 001. Pan:Aaajt 2351B (Appellant) (Respondent)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The South India Club, CIT(Exemptions), Mandir Marg, New Delhi. (Near Hindu Maha Vs. Sabha), New Delhi-110 001. PAN:AAAJT 2351B (Appellant) (Respondent) Appellant By Sh. Rama Krishna Bande Pali, Adv. & Sh. Raghav Rajeev Menon, Adv. Respondent by Sh. H.K. Choudhary, CIT-DR Date of Hearing 10.08.2020 Date of Pronouncement 13.08.2020 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee society against order d…

Kalyan Educational Society, Kolkata vs. C.I, T, Durgapur

In the result, the appeal of assessee is partly allowed and for statistical purpose

ITA 779/KOL/2013[2012-2013]Status: DisposedITAT Kolkata31 Jul 2020AY 2012-2013

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 12ASection 2(15)Section 80G

…आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, JM] ITA Nos.778 & 779/Kol/2013 Assessment Year: - Kalyan Educational Society Vs. Commissioner of Income-tax-Durgapur (PAN: AABTK2860K) Appellant Respondent Date of Hearing 13.07.2020 Date of Pronouncement 31.07.2020 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Shri Vijay Shankar, CIT, DR ORDER Per A. T. Varkey, JM: Both these appeals preferred by the assessee are agai…

Kalyan Educational Society, Kolkata vs. C.I, T, Durgapur

In the result, the appeal of assessee is partly allowed and for statistical purpose

ITA 778/KOL/2013[2012-2013]Status: DisposedITAT Kolkata31 Jul 2020AY 2012-2013

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 12ASection 2(15)Section 80G

V V Nagar Ayyappa Bhakta Samiti, V V Nagar vs. CIT (Exemptions), Ahmedabad

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

ITA 668/AHD/2018[N.A.]Status: DisposedITAT Ahmedabad04 Mar 2020

Bench: Shri Sandeep Gosain & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.668/Ahd/2018 ("नधा"रण वष" / Assessment Years : - )

For Appellant: Ms. Arti N.Shah, ARFor Respondent: Shri Samir Tekriwal, CIT-DR

Section 12A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.668/Ahd/2018 ("नधा"रण वष" / Assessment Years : - ) V V Nagar Ayyappa Bhakta The Commissioner of बनाम/ Samiti Income tax (Exemption) Vs. LIG-11, Room No.50 Ahmedabad GIDC Quarter, GIDC Estate VU Nagar – 388 121 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABTV 5038 L .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Ms. Arti N.Shah, AR ""यथ" क" ओर से/Respondent by : S…

Principal Commissioner of Income Tax vs. M/s. Sri Ramalingeswara Rice AND Oil Mills

ITTA/395/2017HC Telangana10 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD