CIT(E) v. Maria Social Service Society

408 ITR 462High Court#11673 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 11Section 12ASection 11(2)Section 11(5)Section 13(1)(c)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12aa(3)section 12a(a)cancellation of registrationcorpus fundsection 13(1)(c)section 11(5)section 13(1)section 13(3)corpus donationsection 11(2)application of incomesection 12aa

Judgments citing CIT(E) v. Maria Social Service Society

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…ection 11(2) bar for donations to other trust from accumulated amount b) hon'ble Calcutta high court decision in case of CIT vs East India Charitable Trust 206 ITR 162 and c) hon'ble Karnataka high court decision in case of CIT vs Maria Social service Society 408 ITR 462 and d) Bangalore bench ITAT decision in case of Al Ameen education society vs DIT (exemptions) 2012 (26 taxman 25). Further reference is made to Ranchi bench ITAT decision in case of ACIT vs Bhartiya Yug Vashista Sanga ITA 211/Bang/2014 order dated 09.09.2016 fully supporting case of assesse trust, in this decision it is held after considering CB…

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…valid jurisdiction to invoke section 12AA(3) at that relevant point of time. The Id AR relied on the CBDT Circular 21 of 2016 dated 26 May 2016; cases of Sarvodya Pannan 348 ITR 300 (Mad HC); Khar Gymkhana 385 ITR 162 (Bom HC) and Maria Social Service Society 408 ITR 462 (Mad HC). 10. The ld AR further argued that the considerations on which the Ld. Pr.CIT(Central) based his decision for the cancellation of registration under section 12AA(3) of the Act, are not relevant. It is submitted that the issues of incomes are outside the ambit of section 12AA(3) and issues relating of application of funds/income, being ma…

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…ur Ministry & Ors. CIT(E) referred to any order/material/decree which attained finality holding the appellant guilty of violating the provisions of FCRA Act. In any event, the Hon’ble Karnataka High Court in the case of CIT(E) vs. Maria Social Service Society 408 ITR 462 held that mere fact that a charitable trust received funds from abroad in accordance with FCRA Act and transferring money to other charitable trust does not warrant cancellation. 16. What follows from the above discussions that the reasons assigned by the learned CIT(E) for cancellation of registration have no legs to standin the eyes of law. 17.…

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…ur Ministry & Ors. CIT(E) referred to any order/material/decree which attained finality holding the appellant guilty of violating the provisions of FCRA Act. In any event, the Hon’ble Karnataka High Court in the case of CIT(E) vs. Maria Social Service Society 408 ITR 462 held that mere fact that a charitable trust received funds from abroad in accordance with FCRA Act and transferring money to other charitable trust does not warrant cancellation. 16. What follows from the above discussions that the reasons assigned by the learned CIT(E) for cancellation of registration have no legs to standin the eyes of law. 17.…

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…ur Ministry & Ors. CIT(E) referred to any order/material/decree which attained finality holding the appellant guilty of violating the provisions of FCRA Act. In any event, the Hon’ble Karnataka High Court in the case of CIT(E) vs. Maria Social Service Society 408 ITR 462 held that mere fact that a charitable trust received funds from abroad in accordance with FCRA Act and transferring money to other charitable trust does not warrant cancellation. 16. What follows from the above discussions that the reasons assigned by the learned CIT(E) for cancellation of registration have no legs to standin the eyes of law. 17.…

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…ur Ministry & Ors. CIT(E) referred to any order/material/decree which attained finality holding the appellant guilty of violating the provisions of FCRA Act. In any event, the Hon’ble Karnataka High Court in the case of CIT(E) vs. Maria Social Service Society 408 ITR 462 held that mere fact that a charitable trust received funds from abroad in accordance with FCRA Act and transferring money to other charitable trust does not warrant cancellation. 16. What follows from the above discussions that the reasons assigned by the learned CIT(E) for cancellation of registration have no legs to standin the eyes of law. 17.…

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…id jurisdiction to invoke section 12AA(3) at that relevant point of time. The ld AR relied on the CBDT Circular 21 of 2016 dated 26 May 2016; cases of Sarvodya Pannan 348 ITR 300 (Mad HC); Khar Gymkhana 385 ITR 162 (Bom HC) and Maria Social Service Society 408 ITR 462 (Mad HC). 10. The ld AR further argued that the considerations on which the Ld. Pr.CIT(Central) based his decision for the cancellation of registration under section 12AA(3) of the Act, are not relevant. It is submitted that the issues of incomes are outside the ambit of section 12AA(3) and issues relating of application of funds/income, being…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF SOCIETY OF

Appeal is dismissed by

ITA/179/2021HC Karnataka25 Mar 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 11Section 260

…mptions) Vs. Maria Social Service Society4, has dismissed the appeal filed by the Revenue. 2 (2022) 137 taxmann.com 133 (Karnataka) 3 (2012) 26 taxman.com 250/139 ITD 245 4 (2018) 99 taxmann.com 381/408 ITR 462 - 5 - NC: 2024:KHC:12157-DB ITA No. 179 of 2021 7. In view of the aforementioned Judgment in the case of St. Joseph's Monastery2, the Co-ordinate Bench having considered the issue arising therein and the issue raised in this appeal being similar, the present appeal is dismissed by answering the questions framed for consid…

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: -- Devki Devi Foundation, Vs DIT (Exemptions), Plot No.15, 3rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. PAN: AAATD5283G (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, CA Revenue by : Ms Nidhi Srivastava, CIT, DR Date of Hearing : 27.08.2019 Date of Pronouncement : 22.10.2019 ORDER PER R.K. PANDA, AM: The appeal filed…

CIT(E) v. Maria Social Service Society (408 ITR 462) — Cited in 9 Judgments | BharatTax