Bhartiya Kisan Sangh v. CIT

59 ITR (Trib) 228Income Tax Appellate Tribunal2017#25450 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Bhartiya Kisan Sangh v. CIT

COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI vs. MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY

ITA/119/2020HC Delhi03 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12ASection 2Section 215

…not mean that the genuineness of the charitable activities of the assessee society is not established. Reliance in this regard may be placed on Vidyadayani Shiksha Samiti vs. CIT ITA No.309/Del/2016 order dated 14.12.2017; Bhartiya Kisan Sangh vs. CIT- (2017 59 ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society -185 ITR 634; CIT vs. Babu Ram Education Society - (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust- (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation -216 taxman 148. xxx xxx xxx 12. In view of wha…

MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY ,NEW DELHI vs. CIT(E), NEW DELHI, NEW DELHI

ITA 2296/DEL/2018[-]Status: DisposedITAT Delhi29 Mar 2019

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Pramod Jain, CAFor Respondent: Ms. Rinku Singh, Senior DR

Section 12ASection 215

…8 mean that the genuineness of the charitable activities of the assessee society is not established. Reliance in this regard may be placed on Vidyadayani Shiksha Samiti vs. CIT ITA No.309/Del/2016 order dated 14.12.2017; Bhartiya Kisan Sangh vs. CIT – (2017 59 ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society – 185 ITR 634; CIT vs. Babu Ram Education Society – (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust – (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation – 216 taxman 148. 11. Hon’ble Karnataka Hig…

VIDYADAYANI SHIKSHA SAMITI,ROORKEE vs. CIT (EXEMPTIONS), LUCKNOW

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

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR

Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…which is to be examined by the Assessing Officer on a year to year basis at the time of claiming exemptions u/s 11 of the I.T. Act. 6. Referring to the decision of the Delhi Bench of the Tribunal in the case of Bhartiya Kisan Sangh vs. CIT reported in (2017) 59 ITR (Trib) 228 (ITAT [Del]), he submitted that the Tribunal granted registration to the assessee trust wherein under identical circumstances the ld. CIT (Exemptions) had rejected the grant of registration u/s 12A(1) of the I.T. Act. The Tribunal at para 6.9 of the order held that at the stage of granting registration u/s 12A, the ld. CIT (Exemptions) i…