Charitable Trust v. CBDT &Anr.

161 Taxmann.com 209High Court2024#15014 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80G Section 12A Section 12AB Section 13(1)(b)Section 10(23C)Section 11 Section 12 Section 12A(1)(ab)(vi)

Issues it is cited on

section 12ab(1)(b)section 80g(5)(iii)section 2(15)section 80g(5)section 80g registration under section 12a section 12aa section 12a section 80 section 12 section 11 prescribed

Judgments citing Charitable Trust v. CBDT &Anr.

Shri Sanatan Dharma Panchayat High School Mandawa, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 1476/KOL/2025[2026-2027]Status: DisposedITAT Kolkata12 Sept 2025AY 2026-2027

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2026-27 Shri Sanatan Dharma Panchayat High School Mandawa….….……….……Appellant Block-A-11, 4Th Floor, 234/3A Ajc Bose Road, Kol - 700020. [Pan: Aaets8043F] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Sanjeev Kadel, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2026-27 Shri Sanatan Dharma Panchayat High School Mandawa….….……….……Appellant Block-A-11, 4th Floor, 234/3A AJC Bose Road, Kol - 700020. [PAN: AAETS8043F] vs. CIT (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri Sanjeev Kadel, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 10, 20…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…23. Therefore, on harmonious interpretation of both the circular, the application filed by the assessee on 30.09.2023 be considered as filed in time. The Hon’ble Madras High Court in case ofSriNrisimhaPriya Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications of the petitioners as to the recognition/approval u/s80G(5).The he…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Grantha Research Foundation, Chennai vs. CIT, Exemptions, Chennai

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

ITA 1376/CHNY/2024[-]Status: DisposedITAT Chennai31 Jul 2024

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1376/Chny/2024

For Appellant: NoneFor Respondent: Shri V. Nandakumar, CIT

Section 80G

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1376/Chny/2024 Grantha Research Foundation, The Commissioner of Income 37, Seevaram, 3rd Street, Vs. Tax (Exemptions), Perungudi, OMR, Chennai. Chennai – 600 096. [PAN: AADTG 1666M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ< की ओर से/ Appellant by : None >?थ< की ओर से /Respondent by : Shri V. Nandakumar, CIT सुनवाई की तारीख/Date of Hearing : 24.07.2024 घोष…

Foundation for Peace and Compassionate Leadership, Pune vs. CIT (Exemption)-Pune, Pune

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

ITA 652/PUN/2024[2022-23]Status: DisposedITAT Pune26 Jul 2024AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri M.R. SahuFor Respondent: Shri Keyur Patel, CIT-DR

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH ‘A’, PUNE BEFORE SHRI INTURI RAMA RAO, JUDICIAL MEMBER AND SHRI VINAY BHAMORE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.652/PUN/2024 Foundation for Peace and Compassionate Leadership, Oshiana, 8A, Sr.88/1/1/6/8, Veerabhadra Nagar, Baner, Pune 411045, Maharashtra .......अपीलाथ" / Appellant PAN : AADCF8615L बनाम / V/s. CIT(Exemption), ……""यथ" / Respondent Pune Assessee by : Shri M.R. Sahu Revenue by : Shri Keyur Patel, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 11.07.2024 घोषणा क" तार"ख / Date of Pronouncement : 26.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM:…

Rajasthan Export Promotion Council, Jaipur vs. CIT (Exemption), Jaipur

ITA 563/JPR/2024[2024-25]Status: DisposedITAT Jaipur03 Jul 2024AY 2024-25

For Appellant: 2. Ms.Ruchika Sogani, Advocate-ld.AR of the assessee

Section 10Section 11Section 8Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.563/JPR/2024 निर्धारण वर्ष / Assessment Year : N.A. Rajasthan Export Promotion Council, C/o.Directorate of Industries Udyog Bhawan, Tilak Marg, C-Scheme, Jaipur-302005. PAN: AAKCR0944H Appellant / Assessee The Commissioner of Income Tax(Exemption), Jaipur. Respondent / Revenue Shri Rajeev Sogani, CA & Ms.Ruchika Sogani – Advocate. Shri Arvind Kumar – CIT(DR) Assessee by Revenue by Date of hearing 03/07/2024 Date of pronouncement 03/07/2024…