CIT (E) v. Anesthesia Society

101 Taxmann.com 227High Court2019#18581 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 2(15)Section 10(23C)Section 12ASection 12A(i)(ac)(iii)Section 12AASection 12AB

Judgments citing CIT (E) v. Anesthesia Society

C-Dot Forum, Ludhiana vs. The CIT Exemptions Chandigarh, Chandigarh

In the result both the appeals of the assessee are dismissed being devoid of merits

ITA 115/ASR/2025[2022-2023]Status: DisposedITAT Amritsar29 Jan 2026AY 2022-2023

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. Cit (Exemptions) Model Town Bathinda. Chandigarh. [Pan: Aaeac3681J] (Appellant) (Respondent)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. CIT (Exemptions) Model Town Bathinda. Chandigarh. [PAN: AAEAC3681J] (Appellant) (Respondent) Appellant by Sh. Rishabh Marwaha, CA Respondent by Sh. Sunil Gautam, CIT. DR Date of Hearing 17.12.2025 Date of Pronouncement 29.01.2026 ORDER Per: Udayan Das Gupta, J.M.: This appeal is filed by the assessee against the order of the Ld. CIT (E) Chandigarh, dat…

National Lubricating Grease Institute India Chapter, Faridabad vs. CIT Exemption, Chandigarh

The appeal is allowed

ITA 163/DEL/2024[2021-22]Status: DisposedITAT Delhi27 May 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 National Lubricating Grease Vs Cit, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. Pan: Aaatn7389M (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 27.05.2024

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2021-22 National Lubricating Grease Vs CIT, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. PAN: AAATN7389M (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 ORDER PER ANUBHAV SHARMA, J…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2200/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

…of the Act. It was therefore pleaded that the Ld. CIT (E) may be directed to grant registration U/s. 12AA of the Act. The Ld. AR also relied on the decision rendered by the Hon’ble Rajasthan High Court in the cases, CIT (E) vs. Anesthesia Society reported in 101 Taxmann.com 227 (2019) and the decision in the case of CIT vs. Jodhpur Chartered Accountant Society reported in 258 ITR 548 to justify his stand. The Ld. DR on the other hand argued in support of the order of the Ld. CIT (E) and requested for confirming his order. 9. We have heard the rival submissions and carefully perused the materials on record. For…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2199/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

…of the Act. It was therefore pleaded that the Ld. CIT (E) may be directed to grant registration U/s. 12AA of the Act. The Ld. AR also relied on the decision rendered by the Hon’ble Rajasthan High Court in the cases, CIT (E) vs. Anesthesia Society reported in 101 Taxmann.com 227 (2019) and the decision in the case of CIT vs. Jodhpur Chartered Accountant Society reported in 258 ITR 548 to justify his stand. The Ld. DR on the other hand argued in support of the order of the Ld. CIT (E) and requested for confirming his order. 9. We have heard the rival submissions and carefully perused the materials on record. For…

CIT (E) v. Anesthesia Society (101 Taxmann.com 227) — Cited in 4 Judgments | BharatTax