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

422 ITR 468High Court2020#24948 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 12a(2)section 12a section 12

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

Pujya Sindhi Panchat, Panvel vs. Income Tax Officer, Exemptions Ward, Thane

In the result, the appeal filed by the assessee is dismissed

ITA 735/PUN/2024[2018-19]Status: DisposedITAT Pune24 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.735/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Hari KrishanFor Respondent: Shri Sourabh Nayak

Section 1Section 10Section 11Section 12Section 12ASection 12A(2)Section 143(1)Section 143(3)Section 2

…he year under consideration. The benefit of proviso to section 12A(2) is available till the stage of assessment proceedings as held by the Hon’ble Allahabad High Court in the case of CIT(Exemptions) Vs. Shiv Kumar Sumitra Devi Smarak Shiikshan Sansthan (2020) 422 ITR 468 (All). The relevant paragraphs of the judgment reads as under : “17. Section 12A extends benefit of exemption under Section 11 & 12 of the Act at the first instance to the cases referred under sub- section 1 of Section 12 A. Sub-section 2 of section 12 A extends benefit even when application for registration of Trust or Institution has been made…

Shri Parnami Panchayat, Jaipur vs. ITO, (Exemptions), Ward-1, 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

…der:- ‘’1. Effect of dismissal of SLP against the order of Hon'ble Allahabad High Court 1.1. Ld. DR has placed heavy reliance on the judgment of the Hon'ble Allahabad High Court in the case of CIT (E) v. Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan [2020] 422 ITR 468 (Allahabad) wherein the Hon'ble High Court had held that benefit under sections 11 and 12 would be available to assessee from assessment year following financial year in which application for registration under section 12A was given and not from any previous year. 1.2. Ld. DR has argued that on account of assessee's Special Leave Petition (SLP) b…

Peoples Forum Foundation, Bhubaneswar vs. ITO (Exemptions), Bhubaneswar

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 16/CTK/2022[2016-17]Status: HeardITAT Cuttack24 Apr 2023AY 2016-17

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17

For Appellant: Shri S.K.Agarwala, CAFor Respondent: Shri S.C.Mohanty, Sr DR

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

…authorities are deemed to be assessment proceedings pending before the AO.” 4. In reply, ld Sr DR submitted that in view of the decision of the Hon’ble Allahabad High Court in the case of CIT (Exemptions) vs Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan, 422 ITR 468 (All), the provisions of sub-section(2) of Section 12A refers to assessment proceedings pending before the Assessing Officer. It was the submission that admittedly, the assessment proceedings u/s.143(3) of the Act came to be completed on 24.8.2018 and the assessee is not entitled to be treated as having registration u/s.12A of the Act for the ass…