CIT (Exemptions) v. M/s International Health Care Education and Research Institute

482 ITR 287Supreme Court of India#20963 most cited
4

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

Sections most often in play

Section 11Section 12ABSection 12ASection 12A(1)(ac)(iii)Section 12AB(4)Section 80GSection 10Section 12

Issues it is cited on

registration under section 12asection 12absection 12asection 10section 12section 11personindiabusinessdocumentinterest

Judgments citing CIT (Exemptions) v. M/s International Health Care Education and Research Institute

Sir Cv Raman Educational and Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 2941/CHNY/2025[2025-26]Status: DisposedITAT Chennai04 Mar 2026AY 2025-26

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.Y. Sridhar, FCAFor Respondent: Mr.Bipin C.N., CIT
Section 12ASection 12A(1)(ac)Section 80G

…s activities, but such inaction cannot be treated as a case of carrying out the activities contrary to its objects. This view has been reiterated by the Hon’ble Supreme Court in the case of CIT vs International Health Case Education and Research Institute (482 ITR 287). In this case also, the assessee trust, though formed in 2008, had not undertaken any charitable activities. The Ld. CIT(E) did not point out any defects in the objects of the trust but rejected the application on the ground that there was no activity in the trust and therefore the genuineness of the activities was in question. On appeal, bot…

Sir Cv Raman Educational and Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 2940/CHNY/2025[2025-26]Status: DisposedITAT Chennai04 Mar 2026AY 2025-26

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.Y. Sridhar, FCAFor Respondent: Mr.Bipin C.N., CIT
Section 12ASection 12A(1)(ac)Section 80G

…s activities, but such inaction cannot be treated as a case of carrying out the activities contrary to its objects. This view has been reiterated by the Hon’ble Supreme Court in the case of CIT vs International Health Case Education and Research Institute (482 ITR 287). In this case also, the assessee trust, though formed in 2008, had not undertaken any charitable activities. The Ld. CIT(E) did not point out any defects in the objects of the trust but rejected the application on the ground that there was no activity in the trust and therefore the genuineness of the activities was in question. On appeal, bot…

Prinish Foundation, Gurgaon vs. CIT Exemptions Chandigarh, Chandigarh

In the result, the appeal of the Assessee is allowed

ITA 4360/DEL/2025[2025-2026]Status: DisposedITAT Delhi28 Jan 2026AY 2025-2026

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 12A

…activities are not being carried in accordance with object, he can proceed to cancel the registration u/s 12A of the Act. The Hon’ble Supreme Court in the case of CIT (Exemptions) vs. M/s International Health Care Education and Research Institute reported in 482 ITR 287 (SC) has observed as under: “We may only say that mere registration under Section 12-AA automatically does not entitle any charitable trust to claim exemption under Section 10 and 11 respectively of the Act, 1961. When a return is filed by any trust claiming exemption it is for the assessing officer to look into all the materials and satisfy itse…

Electric Lamp and Component Manufacturers Association of India, New Delhi vs. CIT Exemption, Delhi

In the result, the appeal of the appellant society is allowed

ITA 4309/DEL/2025[-]Status: DisposedITAT Delhi21 Jan 2026

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalelectric Lamp & Component Cit (Exemption) Manufacturers Association Of Delhi. India, Vs. (Civic Centre Minto Road, C/O Kapil Goel, Adv. Delhi-110002). G-8/5 Sector-11, Opposite Sfs Apartment, Rohini, Delhi-110085. Pan-Aaate0234A (Appellant) (Respondent) Assessee By Dr. Kapil Goel, Adv. Department By Shri Jitender Singh, Cit-Dr Date Of Hearing 24/11/2025 Date Of Pronouncement 21/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Exemptions) Dated 30.06.2025 Passed U/S 12Ab(1)(B) Of The Income Tax Act, 1961 (‘The Act’ In Short) Rejecting The Registration Applied By The Assessee U/S 12A Of The Act For The Period From Assessment Years 2021-22 To 2025-26. 2. Brief Facts Of The Case Are That The Appellant Society Was Incorporated On 29.06.1970 & Registered U/S 12A Of The Act In Terms Of Registration Certificate Issued On 30.09.1986. Thereafter, Assessment For Assessment Years 2013-14 & Electric Lamp & Component Manufacturers Association Of India Vs. Ito 2015-16 Were Completed On 29.03.2016 & 11.12.2017 Respectively, Wherein Assessee Was Allowed Exemption U/S 12A Of The Act. The Assessee Was Granted Registration U/S 12Ab Of The Act For Assessment Year 2021-12 To 2023-24 Vide Order Dated 27.05.2021, Thereafter, Assessee Applied For Permanent Approval U/S 12A Which Was Rejected By Ld. Cit(E) Vide Order Dated 30.06.2025 & Further Cancel The Provisional Registration Granted From Assessment Year Onwards.

Section 12ASection 143(3)Section 2(15)

…nature, the Ld. CIT(E) ought to have allowed the registration. In this regard, assessee has placed reliance on the judgment of Hon’ble Supreme Court in the case of CIT (Exemptions) vs. M/s International Health Care Education and Research Institute reported in 482 ITR 287 (SC). Further reliance is placed on the judgment of Hon’ble Rajasthan High Court in the case of CIT (Exemptions), Jaipur vs. Shri Baba Balk Nath Seva Sansthan D.B. Income Tax Appeal No.60/2025 (08.09.2025). 6. On issued of consistency, reliance is placed on the judgment of Hon’ble Supreme Court in the case of Parsuram Pottery Works Co. Ltd. vs. I…