CIT(E) v. Unique Educational Society

168 Taxmann.com 448High Court2024#17010 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 12ABSection 2(15)Section 80GSection 11Section 12A(1)(ac)(iii)Section 12A(1)(ac)(vi)Section 80G(5)(iii)Section 80G(5)

Issues it is cited on

section 2(15)childsection 12absection 80gsection 12asection 80india

Judgments citing CIT(E) v. Unique Educational Society

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 233 & 234/PAN/2025 Yakshit Yuva Foundation O/o Taekwondo Master Rao, 1st Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. PAN : AAATY9435D . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption, Bangalore. . . . . . . . Respondent Appearances Assessee by : Mr Shreepada Ravi Rao [‘Ld. AR’] Revenue by : Mr Azar Zain [‘Ld. DR’] Date of conclusive Hearing : 12/02/2026 Date of Pronouncement : 06/03/2026 ORDER PER G. D. PADMAHS…

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 233 & 234/PAN/2025 Yakshit Yuva Foundation O/o Taekwondo Master Rao, 1st Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. PAN : AAATY9435D . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption, Bangalore. . . . . . . . Respondent Appearances Assessee by : Mr Shreepada Ravi Rao [‘Ld. AR’] Revenue by : Mr Azar Zain [‘Ld. DR’] Date of conclusive Hearing : 12/02/2026 Date of Pronouncement : 06/03/2026 ORDER PER G. D. PADMAHS…

M/S.AGASTYA GURUKULAM PUBLIC CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

ITA 377/CHNY/2025[-]Status: DisposedITAT Chennai05 Feb 2026
For Appellant: Shri. R. Viswanathan, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 12ASection 2(15)Section 80G(5)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:376 & 377/Chny/2025 M/s. Agastya Gurukulam Public Charitable Trust, Origin Towers, 11-13, Type -2, Dr. VSI Estate, Thiruvanmiyur, Chennai - 600 041. [PAN:AAITA-2106-R] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by : Shri. R. Viswanathan, C.A. प्रत्यर्थी की ओर से/Respondent by : Ms. E. Pavuna Sundari, C.I.T. सुनवाई की ता…

M/. AGASTYA GURUKULAM PUBLIC CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

The appeals of the assessee are allowed

ITA 376/CHNY/2025[-]Status: DisposedITAT Chennai05 Feb 2026

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. R. Viswanathan, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 12ASection 2(15)Section 80G(5)

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:376 & 377/Chny/2025 M/s. Agastya Gurukulam Public The Commissioner of Income Charitable Trust, vs. Tax, Origin Towers, 11-13, Type -2, Exemptions, Dr. VSI Estate, Thiruvanmiyur, Chennai. Chennai – 600 041. [PAN:AAITA-2106-R] (अपीलाथ$/Appellant) (%&यथ$/Respondent) अपीलाथ$ क' ओर से/Appellant by : Shri. R. Viswanathan, C.A. %&यथ$ क'…

M/S DESHPANDE EDUCATION TRUST vs. THE ASSISTANT COMMISSIONER OF

In the result, the appeal is allowed

ITA/100009/2017HC Karnataka17 Dec 2025

Bench: S G PANDIT,GEETHA K.B.

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)Section 260A

…- 1 - ITA No.100009 of 2017 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17TH DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. ITA NO.100009 OF 2017 BETWEEN: M/S DESHPANDE EDUCATION TRUST DCSE BUILDING, BVBCET CAMPUS, VIDYANAGAR, HUBLI-580031. (R/BY ITS MANAGING TRUSTEE, SRI. NAVEEN JHA, S/O UDAI CHAND JHA AGED ABOUT 39 YEARS) ...APPELLANT (BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR SRI. S. SHARATH AND SRI. SHASHANK HEGDE, ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), C.…

CIT(E) v. Unique Educational Society (168 Taxmann.com 448) — Cited in 5 Judgments | BharatTax