CIT(Exemption) v. Reham Foundation LKO

418 ITR 205High Court2019#15889 most cited
6

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 12ASection 12ABSection 2(15)Section 254(1)Section 12A(1)(ac)(iii)Section 80G(5)Section 12A(1)(ac)Section 36A

Issues it is cited on

section 254(1)section 2(15)section 12a(1)(ac)section 12a(1)section 254registration under section 12asection 12absection 12asection 12section 25documentinterest

Judgments citing CIT(Exemption) v. Reham Foundation LKO

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

ITA 2293/PUN/2025[2025-26]Status: DisposedITAT Pune23 Jan 2026AY 2025-26

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

Section 12ASection 12A(1)Section 36ASection 4ASection 80G

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2292 & 2293/PUN/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner of C/o.Ashish Manohar Dagwar, s. Income Ward No.54, In front of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. PAN: AAKTA3562H Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 21/01/2026 Date of pronoun…

ABHINAV FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),PUNE, PUNE

Appeals of the assessee are allowed

ITA 2292/PUN/2025[2025-26]Status: DisposedITAT Pune23 Jan 2026AY 2025-26

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2292 & 2293/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner Of C/O.Ashish Manohar Dagwar, S. Income Ward No.54, In Front Of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. Pan: Aakta3562H Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 11.09.2025 & 16.09.2025 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together And

Section 12ASection 12A(1)Section 36ASection 4ASection 80G

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2292 & 2293/PUN/2025 निर्धारण वषा / Assessment Year: 2025-26 Abhinav Foundation, V The Commissioner of C/o.Ashish Manohar Dagwar, s. Income Ward No.54, In front of Gupta Tax(Exemptions), Pune. Chal Daroga Plot Rajapeth, Amravati – 444601. PAN: AAKTA3562H Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 21/01/2026 Date of pronoun…

SANT JAGANADE MAHARAJ SHIKSHAN MANDAL,SINDKHEDE vs. ITO EXEMPTION WARD 1(1), NSK, NAHSIK

In the result, appeal of the assessee is allowed

ITA 1754/PUN/2025[2025-26]Status: DisposedITAT Pune24 Nov 2025AY 2025-26

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1754/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Sant Jaganade Maharaj V The Income Tax Officer, Shikshan Mandal, S. Exemption, Ward-1(1), Sr No.190/1, Plot No.38, Nashik. Dondaicha So., Sindkhede, Dhule – 425408. Maharashrtra. Pan: Aaabs1484Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Amit Bobde - Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption) Dated 05.11.2024 Rejecting Registration Under Section 12A(1)(Ac) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

Section 12ASection 12A(1)(ac)

…ntioned in the section. In the case under consideration, the ld.CIT(E) has not said any adverse thing about the objects of the Assessee and activities of the Assessee. 6. The Hon’ble Allahabad High Court in the case of CIT(Exemption) Vs. Reham Foundation LKO 418 ITR 205 vide order dated 26.09.2019 held as under : Quote“26. In view of the unfettered power of the Appellate Tribunal in terms of section 254(1) of the Act, 1961 theTribunal can very well record its satisfaction on the genuineness of the activities and object of the Trust andcan very well direct registration of the Trust without remand of case to the C…

M/S. BAL KALYAN SAMITI SARASWATI VIDHYA MANDIR INTER COLLEGE,RAMPUR vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 211/LKW/2020[NA]Status: DisposedITAT Lucknow30 Sept 2024

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.- N.A. M/S Bal Kalyan Samiti, Saraswati Cit (Exemption), Vidhya Mandir Inter College, Near Vs. Lucknow Mandi Samiti, Milak, Rampur, 244921, U.P. Pan:Aacab8257F (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of Cit(Exemption), Rejecting The Application Of The Assessee Under Section 10(23C)(Vi). The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 10

…in nature, it was prayed that in the interest of natural justice, the registration may be granted under section 10(23C)(vi). 5. The ld. AR also placed reliance on the judgments of the Hon’ble Allahabad High Court in the case of CIT vs. Reham Foundation (2019) 418 ITR 205 which held that the powers of the Appellate Tribunal are co-extensive with the power of the Commissioner under section 12AA of the Income Tax Act, 1961 and the if the Tribunal is convinced that the activities of the trust are genuine then it has a power under section 254(1) of the Act to direct the Commissioner to grant the registration, without…

SAYFTY TRUST,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 285/LKW/2019[NA]Status: DisposedITAT Lucknow16 Dec 2020

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

Section 12A

…le Allahabad High Court in the case of CIT vs. R.S. Bajaj Society reported in [2014] 42 taxmann.com 573 (All)\. Further reliance was placed on the judgment of Hon'ble Allahabad High Court in the case of CIT (Exemptions) vs. Reham foundation reported in [2019] 418 ITR 205 (All) and submitted that this judgment of Hon'ble Allahabad High Court is fully applicable to the assessee and accordingly the claim of registration u/s 12A deserves to be granted by Hon'ble Tribunal. As regards the reliance placed by learned CIT (Exemptions) on the judgments cited by him, Learned counsel for the assessee submitted that first dec…

SUDHA VINOD FOUNDATION,MANDLA vs. COMMISSIONER OF INCOME TAX-EXEMPTION, BHOPAL

In the result, the assessee’s appeal is allowed

ITA 256/JAB/2018[2017-18]Status: DisposedITAT Jabalpur20 Dec 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: N.A. Sudha Vinod Foundation, Vs. Commissioner Of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) Ii, Iii & Iv Floors, Metro Walk [Pan-Aapas4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent)

Section 11Section 12ASection 2(15)

…I.T.A. No.256/JAB/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER Assessment Year: N.A. Sudha Vinod Foundation, vs. Commissioner of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) II, III & IV Floors, Metro Walk [PAN-AAPAS4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent) Appellant by Shri Sukesh Kumar CA Respondent by Shri H.P. Meena, DR Date of hearing 11/12/2019 Date of pronouncement 20/12/2019 O R D E R PerS…

CIT(Exemption) v. Reham Foundation LKO (418 ITR 205) — Cited in 6 Judgments | BharatTax