CIT (Exemption) v. Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan

113 Taxmann.com 334High Court2000#11020 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 11 Section 11A Section 12AA Section 147 Section 40(a)(ia)Section 68 Section 10(20)Section 10(23C)

Issues it is cited on

section 11 exemption section 2(13)section 12a(2)section 10(20)advancement of general public utility section 13(8)cancellation of registration proviso to section 2(15)section 12aa section 260 section 260a section 2(15)

Judgments citing CIT (Exemption) v. Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan

ITO, EXEMPTION WARD, SALEM vs. ANBU EDUCATIONAL TRUST, KOMARAPALAYAM

In the result, the appeal of the Revenue is allowed

ITA 332/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.186/Chny/2019, Assessment Years: 2013-14

For Appellant: T.Vasudevan, AdvocateFor Respondent: Mr.Saujanya Rajan, JCIT(Virtual)

Section 11Section 40Section 68

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.186/Chny/2019, Assessment Years: 2013-14 M/s.Anbu Educational Trust, Income Tax Officer, No.468/2, MGR Nagar, Ward-5, Pallipalayam Road, Namakkal. Komarapalayam, Tamil Nadu-638 183. [PAN: AABAA0602Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.332/Chny/2019, Assessment Years: 2013-14 Income Tax Officer, M/s.An…

ANBU EDUCATIONAL TRUST KOMARAPALAYAM,KOMARAPALAYAM vs. ITO, WARD-5, NAMAKKAL

In the result, the appeal of the Revenue is allowed

ITA 186/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.186/Chny/2019, Assessment Years: 2013-14

For Appellant: T.Vasudevan, AdvocateFor Respondent: Mr.Saujanya Rajan, JCIT(Virtual)

Section 11Section 40Section 68

LORD KRISHNA UCHYA SHIKSHA PRASAR SAMITI, DATIA,DATIA vs. ACIT,DATIA, DATIA

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

ITA 128/AGR/2022[2015-16]Status: DisposedITAT Agra29 May 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

…ITA Nos.122 & 128/Agr/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DB BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA Nos.122 & 128/Agr/2022 [Assessment Years : 2016-17 & 2015-16] Lord Krishna Holiya Siksha Prasar Samiti, House of Ram Kishore Rawat, Holipura, Datia, Madhya Pradesh-475661 PAN-AAAAL3677K APPELLANT Appellant by Shri Ashok Vijaywargiya, CA Respondent by Shri Shailendra Srivastva, Sr.DR Date of Hearing 21.05.2025 Date of Pronouncement 29.05.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals have been filed by the…

LORD KRISHN A UCHYA SHIKSHA PRASAR SAMITI,DATIA vs. ACIT, DATIA, DATIA

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

ITA 122/AGR/2022[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

…ITA Nos.122 & 128/Agr/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DB BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA Nos.122 & 128/Agr/2022 [Assessment Years : 2016-17 & 2015-16] Lord Krishna Uchya Shiksha vs Assessing Officer, Prasar Samiti, House of Ram National Faceless Kishore Rawat, Holipura, Datia, Assessment Centre, Madhya Pradesh-475661 Delhi PAN-AAAAL3677K APPELLANT RESPONDENT Appellant by Shri Ashok Vijaywargiya, CA Respondent by Shri Shailendtra Srivastava, Sr.DR Date of Hearing 21.05.2025 Date of Pronouncement 29.05.2…

LORD KRISHNA UCHYA SHIKSHA PRASAR SAMITI, DATIA,DATIA vs. ITO, DATIA, DATIA

Appeal is allowed

ITA 129/AGR/2022[2017-18]Status: DisposedITAT Agra10 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwallord Krishna Uchya Vs. Cit(A)/Nfac, Shiksha Prasar Samiti, Delhi House Of Ram Kishoare Rawat, Holipura, Datia, M.P.-475661 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaal3677K Appellant .. Respondent

For Appellant: Sh. Ashok Vijayawargiya, CAFor Respondent: Sh. Shalendra Shrivastava, Sr. DR

Section 11Section 12ASection 147

…P a g e | 1 Lord Krishna Uchya Shiksha Prasar Samiti IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Lord Krishna Uchya Vs. CIT(A)/NFAC, Shiksha Prasar Samiti, Delhi House of Ram Kishoare Rawat, Holipura, Datia, M.P.-475661 "ायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAL3677K Appellant .. Respondent Appellant by : Sh. Ashok Vijayawargiya, CA Respondent by : Sh. Shalendra Shrivastava, Sr. DR Date of Hearing 10.02.2025 Date of Pronouncement 10.02.2025 O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assess…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Vs. The Income Tax Officer, Bagegowda Layout, Ward -3, Tirumale Main Road, Ramanagar. Magadi Ramnagar – 562 120. The Income Tax Officer PAN – AAALM 1912 D Exemption, Ward -3, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, A…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOU…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-1, RAMNAGAR

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years: 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT…

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)

Section 11Section 12ASection 234B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 14/JPR/2023 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 Shri Parnami Panchayat cuke ITO, (Exemptions), Vs. 1, Parnami Mandir, Adarsh Nagar, Ward-1, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTS 3918 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev sogani (C.A) & Ms. Ruchika Sogani (Adv.…