(Bom) B. N.N. Desai Charitable Trust v. CIT

256 ITR 690High Court2002#20148 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2016 to 2025.

Judgments citing (Bom) B. N.N. Desai Charitable Trust v. CIT

Rithwik Foundation for Performing Arts, Mumbai vs. The Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4527/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Mr. Tarang Mehta,ARFor Respondent: Shri Umashankar Prasad,(CIT-DR)
Section 11Section 12ASection 8Section 80GSection 80G(5)

…fact that section 80G(5)(i) of the Act talks about the eligibility of income of the assessee under section 11 of the Act. The said decision (supra) has been subsequently followed by the Hon'ble Gujarat High Court in the case of Orpat Charitable Trust v. CIT (256 ITR 690). 7. We have carefully considered all relevant facts of the case as also rival contentions.Having gone through the contents of the order of the coordinate bench in Dedhia Music Foundation (supra), we find that in the impugned order the ld.CIT(E) rejected the application for registration u/s 12AB on similar object clause in existence in the appli…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…the explained circumstances. Therefore the allegation of the Assessing Officer may strictly be quashed. The following are the other decisions to the same effect: (Bom) B. N.N. Desai Charitable Trust Vs CIT, 246 ITR 452 (Guj) C. Orpat Charitable Trust Vs. CIT 256 ITR 690 (Guj) D. Umaid Charitable Trust Vs Union of India and others 307 ITR 226 (Raj) E. ITO Vs Trilok Tirath Vidavati Chuttani Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of sectio…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…the explained circumstances. Therefore the allegation of the Assessing Officer may strictly be quashed. The following are the other decisions to the same effect: (Bom) B. N.N. Desai Charitable Trust Vs CIT, 246 ITR 452 (Guj) C. Orpat Charitable Trust Vs. CIT 256 ITR 690 (Guj) D. Umaid Charitable Trust Vs Union of India and others 307 ITR 226 (Raj) E. ITO Vs Trilok Tirath Vidavati Chuttani Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of sectio…

The Corbett Educational Society, Uttrakhand vs. CIT, Haldwani

In the result, the appeal of the assessee is dismissed

ITA 5581/DEL/2014[]Status: DisposedITAT Delhi30 Mar 2016

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Nil The Corbett Educational Society, Vs. Commissioner Of Income Tax, Hariyawala Chowk, Kashipur, Khurana Complex, Nainital Road, Distt.- Udham Singh Nagar, Haldwani. Uttarakhand. (Pan: Aabtt2988H ) (Appellant) (Respondent)

Section 10Section 12ASection 13(3)Section 133ASection 2(15)

…ducation Society 1. Fifth General Education Society versus CIT (1990) 185 ITR 634 2. DCIT versus Cosmopolitan Educational Society (2000) 244 ITR 494 (Raj) 3. DIT versus Parivar Sewa Sansthan (2002) 254 ITR 268 (Del) 4. Orpat charitable trust versus CIT (2002) 256 ITR 690 (Guj) 5. Guru Govind Singh Education Society versus CIT (2009) 118 ITD 207 (ASR) 6. CIT versus Spring Dale education society (2011) 204 Taxmann 11 (P & H) 7. DIT versus JITO Channai chapterr (2012) 204 Taxmann 157 (Madras) 8. CIT versus Bharat Sewa Sansthan (2013) 217 Taxmann 337 (All) 9. CIT versus State Urban Development Agency (2013)218 Taxman…

(Bom) B. N.N. Desai Charitable Trust v. CIT (256 ITR 690) — Cited in 4 Judgments | BharatTax