CIT v. A.S. Kupparaju Brothers Charitable Foundation Trust

205 Taxmann 9High Court2012#16385 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also reported as

69 DTR 315

Sections most often in play

Section 12AA Section 12AB(4)Section 13(1)(c)Section 13(3)Section 143(3)

Judgments citing CIT v. A.S. Kupparaju Brothers Charitable Foundation Trust

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 4779/Del/2025 (Assessment Year: 2024-25) Richmond Educational Society, D-104, Sector-41, Noida, Uttar Pradesh (Appellant) Vs. DCIT/ ACIT, Central Circle, Ghaziabad (Respondent) PAN: AABTR0992D Assessee by : Revenue by: Shri Gaurav Jain, Adv Shri Tarun Channa, Adv Ms. Kranti, CIT DR Date of Hearing 30/01/2026 Date of pronouncement 11/03/2026 ORDER PER M. BALAGANESH, A. M.: 1. This is an appeal preferred by the Assessee against the order passed by the Learned…

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016

For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 11Section 11(2)Section 143(3)Section 147Section 40

…आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा0 एस. सी. सीतांलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 961 to 963/JPR/2024 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 Whole Sale Cloth Merchant Association, Bajaj Khana, Kota. Vs. Deputy Commissioner of Income, Central Circle, Kota. स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AAATW0127C आवेदक / Appellant प्रतयर्थी / Respondent निर्धारिती की ओर से / Assessee by : श…

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 12ASection 2(15)Section 3

…undisputed fact that the Society is running and maintaining a school upto senior secondary school and is affiliated to CBSE, Delhi. The Hon'ble Karnataka High Court in the case of CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust reported in (2012) 69 DTR 315, has held that once it is admitted that in pursuance of the trust deed and in terms of the objects set out therein, schools and colleges are being run and educational institution are being run, nothing more requires to be established to show that the trust in question is a genuine trust. The IIon'ble Court held as under: The certificate of regist…

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 12ASection 133ASection 271F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 688/JP/2019 Assessment Year: ………………………… M/s Wholesale Cloth Merchant cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. PAN No.: AAATW 0127 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) jktLo dh vksj ls@ Revenue by : Shri Ambrish Bedi (…

MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY ,NEW DELHI vs. CIT(E), NEW DELHI, NEW DELHI

ITA 2296/DEL/2018[-]Status: DisposedITAT Delhi29 Mar 2019

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Pramod Jain, CAFor Respondent: Ms. Rinku Singh, Senior DR

Section 12ASection 215

…ty – (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust – (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation – 216 taxman 148. 11. Hon’ble Karnataka High Court in CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust – (2012) 69 DTR 315 has even held that, “it is admitted that in pursuance of the trust deed and in terms of the objects setout therein, schools and colleges are being run and education institutions are being run as rightly held by the Tribunal, nothing more requires to be established to show that the trust in question is a genuine trust and therefore, the assessee i…

VIDYADAYANI SHIKSHA SAMITI,ROORKEE vs. CIT (EXEMPTIONS), LUCKNOW

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

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR

Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…ed to examine the application income or carrying on of any activity by assessee trust or institution. Referring to the decision of the Hon’ble Karnataka High Court in the case of CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust reported in (2012) 69 DTR 315, he submitted that the Hon’ble High Court in the said decision has held that once it is admitted that in pursuance of the trust deed and in terms of the objects set out therein, schools and colleges are being run and educational institution are being run, nothing more requires to be established to show that the trust in question is a genuine t…