How many judgments cite Auro Lab v. ITO?

27 judgments on BharatTax cite Auro Lab v. ITO (411 ITR 308), spanning 2019 to 2026.

Which sections of the Income Tax Act does Auro Lab v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 11, Section 12A, Section 12, Section 12AB, Section 132.

Auro Lab v. ITO

411 ITR 308High Court2019#4403 most cited

What is Auro Lab v. ITO authority for?

Cancellation of registration granted under section 12A/12AA/12AB cannot operate retrospectively, as amendments to these sections are prospective unless explicitly stated otherwise by Parliament.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Auro Lab v. ITO · section 12A · section 12AA · section 12AB · cancellation of registration · retrospective cancellation · prospective amendment

Also reported as

102 Taxmann.com 225

Sections most often in play

Section 143(3)Section 11 Section 12A Section 12 Section 12AB Section 132 Section 12AA Section 12AB(4)

Issues it is cited on

section 12ab(4)(ii)section 13a section 12aa(3)section 120(1)section 127(2)(a)section 2(7)section 12ab(4)cancellation of registration section 13(1)(c)(ii)section 127(2)section 12aa(1)stay of demand

Judgments citing Auro Lab v. ITO

Socio Economic Development Association (Seda), Kanyakumari vs. ITO(Exemption), Tirunelveli

In the result, the appeals filed by the assessee in ITA Nos

ITA 450/CHNY/2020[2010-11]Status: DisposedITAT Chennai08 Dec 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 11Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 449, 450, 451 & 452/CHNY/2020 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13 M/s. Socio Economic The Income Tax Officer Development Association Vs. (Exemptions), (SEDA), SH 40, Rehmath Nagar East, No.6/139, Thiruvananthapuram Kamaraj Nagar, Road, Tirunelveli. Azhagiamandapam, Mulagumoodu – 629 167. K.K. District. PAN: AACTS…

Socio Economic Development Association (Seda), Kanyakumari vs. ITO(Exemption), Tirunelveli

In the result, the appeals filed by the assessee in ITA Nos

ITA 449/CHNY/2020[2009-10]Status: DisposedITAT Chennai08 Dec 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 11Section 12ASection 143(3)

Population Services International, New Delhi vs. CIT(E), New Delhi

In the result, the appeal is allowed

ITA 433/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 10Section 11Section 12ASection 2(15)Section 44ASection 80G

…mption) could not have withdrawn the approval granted under section 10(23C)(iv) of the retrospectively. In support of such proposition, he relied upon the following decisions: 1. ACIT Vs. Agra Development Authority, 407 ITR 562 (All.) 2. Auro Lab Vs. ITO, 411 ITR 308 (Mad.) 3. Indian Medical Trust Vs. PCIT, 414 ITR 296 (Raj.) 4. Urmila Devi Charitable Trust Vs. CIT (E), ITA No. 4136/Del/2017 (Del. Trib.) 18. Strongly relying upon the observations of the departmental authorities as well as Special Auditor, learned Departmental Representative submitted, various details called for by the Assessing Officer…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

M/S Wholesale Cloth Merchant, Kota vs. Pr. Commissioner of Income Tax (Central), Rajasthan, Jaipur

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 12ASection 133ASection 271F

…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. 688/JP/2019 Assessment Year: ………………………… M/s Wholesale Cloth Merchant cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. PAN No.: AAATW 0127 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) jktLo dh vksj ls@ Revenue by : Shri Ambrish Bedi (…

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 12A

…only be withdrawn from the date of issue of show cause notice for withdrawal and not from an earlier date, much less retrospectively from the date of inception. He also relied on the decision of the Hon'ble Madras High Court in the case of Auro Lab vs. ITO, 411 ITR 308 36 (Mad) and the decision of the Delhi Bench of the Tribunal in the case of Urmila Devi Charitable Trust vs. CIT(E), vide ITA No.4136/Del/2017. He accordingly submitted that the registration granted u/s 12AA can, if at all, be withdrawn only from the date of issue of show cause notice and not from any preceding period. Since, in the present c…