Chaudhary\nBishambher Singh Education Society v. Commissioner of Income-tax, Noida

150 ITD 607Income Tax Appellate Tribunal2014#22672 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Judgments citing Chaudhary\nBishambher Singh Education Society v. Commissioner of Income-tax, Noida

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

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

…of their objects and the same is not rebutted by ld. CIT(E). Hon'ble Income Tax Appellate Tribunal, Delhi Bench in the case of Chaudhary Bishambher Singh Education Society vs. Commissioner of Income-tax, Noida [2014] 48 taxmann.com 152 (Delhi - Trib.)/[2014] 150 ITD 607 (Delhi - Trib.)[13-06-2014] held as under: Section 12AA, read with section 13, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Effect of section 13 violation) - Whether when there is an unverifiable donation or if there is violation of section 13(3), consequence will follow in assessment of relevant year but…

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

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

R.S. Public School, Agra vs. CIT Exmp., Lucknow

In the result, the appeal of the assessee is allowed

ITA 459/AGR/2017[2017-18]Status: DisposedITAT Agra10 Jul 2018AY 2017-18

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shri R.S. Public School, Vs. Cit(Exemptions) Bainpur Road, Sikandra, Vibhuti Khand, Gomti Agra, (U.P.) Nagar, Lucknow Pan Aagts 6694 C

For Appellant: Shri Deependra Mohan, CAFor Respondent: ShriInderjeet Singh, CIT, DR

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 13(4)

…ficer has to act as per the provisions of law.” 14. The ld. CIT(E) has referred to section 13(3) of the Act, on page 2, running para 2 of the impugned order. The ITAT, Delhi Bench, in the case of ‘Choudary Bisambar Singh Education society 9 Vs. CIT’, (2014) 150 ITD 607, has held that verification of violation of section 13(3) is not the relevant factor for registration of trust u/s 12AA of the Act asit is to be examined by the AO. Again, the ld. CIT(E)’s observation on page 3, para 6 of the 15. impugned order that Books of account, bank statements and vouchers in respect of expenses claimed were not produced c…