Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)

285 ITR 327High Court2006#5105 most cited
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Judgments citing Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

ITA 649/PUN/2016[-]Status: DisposedITAT Pune01 Dec 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

Section 12A

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपऩलसं. / ITA No.649/PUN/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner of 2126, „E‟ Tarabai Park, s Income Tax(Central), Kolhapur – 416003. Pune. PAN: AAATD8919M Appellant/ Assessee Respondent / Revenue Assessee by Shri Vijay Mehta, Dharmesh Shah & S R Kabra – CAs Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 04/09/2025 Date of pronouncement 01/12/2025 आदेश/ ORDER PER DR.…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…of income or the utilization of the funds can be subject to scrutiny at the assessment proceedings as prescribed under Sections 11 and 12 of the Income-tax Act, 1961. Examples of such decisions are: • Hanumathe Gowda Charitable Trust v. DIT (Exemptions)[2006] 285 ITR 327 (Kar.) • CIT v. Red Rose School [2007] 163 Taxman 19 (All.) • Acharya Sewa Niyas Uttaranchal v. CIT [2007] 13 SOT 54 (Delhi) • Ajit Education Trust vs. CIT (2010) 42 SOT 415 (Ahd.) A.Y.2025-26 15 IMP: The above would mean that even if there has been, hypothetically and assuming but not accepting in the case of this assessee, a deviation(s) in the…

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

…with the objects of the Trust. However, he cannot refuse registration on the ground that no activities are carried out. The Hon’ble Karnataka High Court in the case of Sanjeevamma Hanumanth Gowda Charitable Trust vs Director of Income Tax (Exemptions) (2006) 285 ITR 327 has also considered identical issue and held that for the purpose of registration u/s. 122AA of the Act what the authorities have to satisfy is the genuineness of activities of the trust or institution and how income derived from the trust property is applied to charitable or religious purpose and not nature of the activity by which income was de…

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