Aurora Educational Society v. CCIT

20 Taxmann.com 46Reported decision2012#3785 most cited

What is Aurora Educational Society v. CCIT authority for?

The scope and amplitude of Section 10(23C)(vi) of the Income-tax Act and its applicable provisos, rules, and forms are the subject of examination in relation to applications for approval.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Aurora Educational Society v. CCIT · 20 taxmann.com 46 · Section 10(23C)(vi) · charitable trust approval · scope of section 10(23C)(vi) · provisos to section 10(23C)(vi) · rules and forms for section 10(23C)(vi) · CIT(Exemption) rejection · application for approval

Sections most often in play

Section 12ASection 10(23C)Section 80GSection 12ABSection 2(15)Section 115TDSection 10(23C)(vi)Section 10AB

Issues it is cited on

section 115tdsection 10(23c)(vi)section 80g(5)(iv)section 12a(1)(ac)(vi)section 80g(5)(iii)section 10(23c)section 80g(5)section 12a(1)(ac)section 12absection 119section 35section 80g

Judgments citing Aurora Educational Society v. CCIT

Nana and Rander Sunni Vohra Medical and Charitable Trust, Surat vs. Commissioner of Incometax (Exemption ) Ahmedabad, Ahmrdabad

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.1000/Ahd/2023 (Assessment Year: 2023-24) Nana And Rander Sunni Vohra Vs. Commissioner of Income Tax Medical And Charitable Trust, (Exemption), Nana And RSVP CH Hospital, Ahmedabad 7/219,-Anagina Lane Rander, Gujarat-395005 [PAN No.AACTN8744N] (Appellant) .. (Respondent) Appellant by : Ms.Himali Mistry, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - J…

Adani Kindergarten Education Foundation, Ahmedabad vs. The CIT(Exemptions), Ahmedabad

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

ITA 860/AHD/2023[NA]Status: DisposedITAT Ahmedabad17 Apr 2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar & Shri Parin ShahFor Respondent: Fr. Darsi Suman Ratnam, CIT D.R
Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.859/Ahd/2023 (Assessment Year: N.A.) Adani Education Foundation, Vs. Commissioner of Income Tax, Adani Corporate House, (Exemptions), Shantigram, Nr. Vaishnodevi Ahmedabad Circle, Khoraj, Khodiyar B.O., Ahmedabad-382421 [PAN No.AAVCA9995Q] (Appellant) .. (Respondent) I.T.A. No.860/Ahd/2023 (Assessment Year: N.A.) Adani Kindergarten Education Vs. Commissioner of Income Tax, Foundation, (Exemptions), Adani Corporate House, Ahmedabad Shantigram, Nr. Vaishnode…

Adani Education Foundation, Ahmedabad vs. The CIT(Exemptions), Ahmedabad

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

ITA 859/AHD/2023[NA]Status: DisposedITAT Ahmedabad17 Apr 2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar & Shri Parin ShahFor Respondent: Fr. Darsi Suman Ratnam, CIT D.R
Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.859/Ahd/2023 (Assessment Year: N.A.) Adani Education Foundation, Vs. Commissioner of Income Tax, Adani Corporate House, (Exemptions), Shantigram, Nr. Vaishnodevi Ahmedabad Circle, Khoraj, Khodiyar B.O., Ahmedabad-382421 [PAN No.AAVCA9995Q] (Appellant) .. (Respondent) I.T.A. No.860/Ahd/2023 (Assessment Year: N.A.) Adani Kindergarten Education Vs. Commissioner of Income Tax, Foundation, (Exemptions), Adani Corporate House, Ahmedabad Shantigram, Nr. Vaishnode…

Madurai Agri Business Incubation Forum, Coimbatore vs. CIT(Exemptions), Chennai

In the result, all the appeals filed by the assessees are allowed for statistical purposes

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 Respondent Appellant By ITA Nos. Appellant Respondent By (Shri) (Shri) M/s. CIT-1982 Charitable Trust, The Income Tax Officer, 14, Krishna Gardens, R. Clement N. Arjun Nanjundapuram Road, Exemptions, Ramesh Raj, CA Coimbatore – 641 036. Chennai. Kumar, CIT PAN: AACTC 8560B M/s. Madurai Agri Business Incubation Forum, The Directorate of Agribusiness Commissioner H. R…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 17/RPR/2021[2020-21]Status: DisposedITAT Raipur15 Jun 2023AY 2020-21

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 16/RPR/2021[2019-20]Status: DisposedITAT Raipur15 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Manav Rachna Education Society, Raipur vs. Commissioner of Income Tax ( Exemption), Bhopal

ITA 1/RPR/2021[2018-19]Status: DisposedITAT Raipur19 Jan 2023AY 2018-19

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 01/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 PAN: AAAAC6228R . ......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemptions), Bhopal (M.P). ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri Debashish Lahiri, CIT-DR सुनवाई क" तार"ख / Date…

M/S Durg Education and Charitable Society, Durg(Cg) vs. The Commisioner of Income Tax, Exemption, Bhopal

ITA 35/BIL/2016[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.35/Rpr/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education & Charitable Society, Hig 110, Padmanabhpur, Durg (C.G.)-491 001 Pan : Aaaad3802C .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee By : None Revenue By : Shri P.K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 25.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

For Appellant: NoneFor Respondent: Shri P.K Mishra, CIT-DR
Section 10

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.35/RPR/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education and Charitable Society, HIG 110, Padmanabhpur, Durg (C.G.)-491 001 PAN : AAAAD3802C .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee by : None Revenue by : Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.07.2022 घोषणा क" तार"ख / Date of Pronouncement : 09.09.2022…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemption), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 587/KOL/2020[2018-19]Status: HeardITAT Kolkata20 Apr 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemptions), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 586/KOL/2020[2017-18]Status: HeardITAT Kolkata20 Apr 2022AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemption), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 585/KOL/2020[2016-17]Status: HeardITAT Kolkata20 Apr 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…