CIT v. Apeejay Education Society

59 Taxmann.com 102High Court2015#7958 most cited

What is CIT v. Apeejay Education Society authority for?

Registration granted to a society under section 12AA cannot be cancelled solely on the grounds of violating sections 11 and 13, especially if the assessee provides sufficient evidence regarding the truthfulness of transactions.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Apeejay Education Society · section 12AA · section 11 · section 13 · cancellation of registration · violation of provisions · bogus purchases · truthfulness of transaction

Sections most often in play

Section 11Section 115BBESection 147Section 148Section 151Section 68Section 143(3)Section 10(23C)
Read the full judgment

Issues it is cited on

section 12aa(3)section 13(3)section 13(2)cancellation of registrationsection 2(15)application of incomesection 12aasection 12a(1)(ac)addition u/s 68capital expendituresection 115bbreason to believe

Judgments citing CIT v. Apeejay Education Society

Richmond Educational Society, Noida vs. DCIT/ACIT Central Circle, 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…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

Assistant Commissioner of Income Tax, Central Circle, Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.801/IND/2024 M/s Truba Education Society, 250, Sagar Plaza, M.P. Nagar Zone II, Bhopal (Assessee/Appellant) Pr. CIT (Central) Bhopal बनाम/ Vs. (Revenue/Respondent) PAN: AABAT0008P Assessee by | Shri Sumit Nema, Sr. Adv. with Gagan Tiwari, Arun Dwivedi, Ms. Priyal Jain Advocates; ARs Revenue by | Shri Ram Kumar Yadav, CIT-DR Date of final Hearing 30.01.2025 Date of Pronouncement 24.04.2025 आदेश / ORDER Per B.M. Biyani, AM: F…

Commissioner of Income Tax (Exemptions), Kolkata vs. Vidya Bharati Society for Educational&Scientific Advancement

ITAT/21/2018HC Calcutta19 Jan 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 12ASection 260A

…Form No.(J2) ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE Present : The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA ITAT/21/2018 IA NO.GA/1/2018 (Old No.GA/457/2018) COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA VS VIDYA BHARATI SOCIETY FOR EDUCATIONAL & SCIENTIFIC ADVANCEMENT Appearance: Mr. Tilak Mitra, Adv. …for the appellant. Mr. J.P. Khaitan, Sr. Adv., Mr. Pratyush Jhunjhunwala, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. for the respondent. Heard on : 19.01.2022 Judgment on : 19.01.2…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

Chirayu Charitable Foundation, Bhopal vs. PCIT (Central), Bhopal

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Chirayu Charitable PCIT (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) PAN No.AAAAC3656P Revenue by Shri S.S. Mantri, CIT Appellant by S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date of Hearing 05.01.2021 Date of Pronouncement .02.2021 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee is directed against th…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. CIT -Cen (I), Mumbai

In the result, the appeal is allowed, as above

ITA 2827/MUM/2014[]Status: DisposedITAT Mumbai12 Jun 2019

Bench: Shri G S Pannu, Vice- & Shri Sandeep Gosainassessment Year : - Lilavati Kirtilal Mehta Medical Trust, Cit (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. Pan Aaatl1398Q (Appellant) (Respondent)

For Appellant: S/Shri F V Irani, Vijay Mehta & Dinesh KanabarFor Respondent: Shri Anadi Varma
Section 11Section 11(5)Section 12ASection 13Section 13(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri G S Pannu, Vice-President & Shri Sandeep Gosain, Judicial Member Assessment Year : - Lilavati Kirtilal Mehta Medical Trust, CIT (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. PAN AAATL1398Q (Appellant) (Respondent) Appellant By : S/Shri F V Irani, Vijay Mehta & Dinesh Kanabar Respondent By : Shri Anadi Varma Date of Hearing :20.03.2019 Date of Pronouncement : 12.06.2019 O R D E R Per G S Pannu, Vice-President The instant appeal is directed against the order of the CIT Central-I (in short Commissioner…

Dr. B.G. Memorial Trust, Kolkata vs. CIT, (Exemption), Kolkata

In the result, assessee’s appeal stands allowed

ITA 516/KOL/2017[]Status: DisposedITAT Kolkata15 Sept 2017

Bench: Shri Aby.T Varkey & Shri Waseem Ahmeddr. B.G. Memorial Trust V/S. Cit (Exemption), 10B, Middleton Row, 6Th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [Pan No.Aaatd 5235 A]

Section 12ASection 133A

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Dr. B.G. Memorial Trust V/s. CIT (Exemption), 10B, Middleton Row, 6th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [PAN No.AAATD 5235 A] अपीलाथ" /Appellant .. ""यथ"/Respondent अपीलाथ" क" ओर से/By Appellant Shri S.M Surana, Advocate ""यथ" क" ओर से/By Respondent Shri G. Hangshing, CIT-DR सुनवाई क" तार"ख/Date of Hearing 01-08-2017 घोषणा क" तार"ख/Date of Pronouncement 15-09-2017 आदेश /O R D E R PER Waseem Ahmed, A…

Ballaram Hanumandas Charitable Trust, Kolkata vs. CIT(Exemptions), Kol., Kolkata

In the result, appeal of assessee stands allowed

ITA 431/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Sept 2017AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 12ASection 133Section 35(1)(ii)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 Ballaram Hanumandas V/s. The Commissioner of Charitable Trust, 1, Old Income Tax Court House Corner, 4th (Exemptions), 10B, Middleton Row, 6th Floor, Tobacco House, Kolkata-001 Floor, Kolkata-71 [PAN No.AAATB 5411 C] अपीलाथ" /Appellant .. ""यथ"/Respondent अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, FCA & Shri Amit Agarwal, Advocate Shri G. Hangshing, CIT-DR ""यथ" क" ओर से/By Respondent 02-08-…

Jha Educational Trust, Kolkata vs. CIT(Exemptions), Kolkata

In the result, all the three appeals of assessee are allowed

ITA 931/KOL/2016[]Status: DisposedITAT Kolkata17 Mar 2017

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 10Section 11(1)(d)Section 12ASection 13(1)Section 13(2)Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri Partha Sarathi Chowdhury, Judicial Member ITA No.931-933/Kol/2016 Jha Educational Trust CIT (Exemption), बनाम C/o Calcutta Public Kolkata, 10B, / V/s. School, P.O. Aswini Middleton Row, 6th Floor,Kolkata-071 Nagar,Baguihati, Kolkata-700 159 [PAN No.AAATJ 5401 C] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri J.P. Khaitan, Senior Advocate & आवेदक क" ओर से/By Assessee Shri Manoj Kataraka, Advocate Shri Niraj Kumar, CIT-DR राज"व क" ओर से/By Respondent 08-03-2017 सुनवाई क" तार"ख/Date of Hearing 17-03-2…

CIT v. Apeejay Education Society (59 Taxmann.com 102) — Cited in 14 Judgments | BharatTax