CIT v. Baba Avtar Singh

83 ITR 738High Court1972#6724 most cited

What is CIT v. Baba Avtar Singh authority for?

A High Court cannot set aside a Tribunal's finding of fact if there is some evidence to support that finding, even if the court might have reached a different conclusion.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Baba Avtar Singh · High Court · Tribunal · finding of fact · evidence · appellate powers · re-appreciation of evidence

Sections most often in play

Section 119Section 12ASection 80G(5)(iii)Section 12A(1)(ac)(iii)Section 80G(5)Section 80G(5)(iv)(B)Section 12AASection 1963

Issues it is cited on

section 52(2)section 119(1)section 66section 80g(5)(ii)section 80g(5)(iv)pptsection 52section 80g(5)(iii)trcsection 10(23c)section 80g(5)registration under section 12a

Judgments citing CIT v. Baba Avtar Singh

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Exemption), Bhopal

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…of the evidence, it might arrive at a conclusion different from that of the Tribunal the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT vs. Baba Avtar Singh (1972) 83 ITR 738 (Del) where it was observed as under: "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the Court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the Court itself might have come to a different conclusion upon the evidence." 26. The afores…

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Extemption), Bhopal

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…of the evidence, it might arrive at a conclusion different from that of the Tribunal the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT vs. Baba Avtar Singh (1972) 83 ITR 738 (Del) where it was observed as under: "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the Court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the Court itself might have come to a different conclusion upon the evidence." 26. The afores…

Shri Achleshwar Mahadevji Ji Sarvjanik Niyas, Gwalior vs. CIT(E), Bhopal

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

…of the evidence, it might arrive at a conclusion different from that of the Tribunal the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT vs. Baba Avtar Singh (1972) 83 ITR 738 (Del) where it was observed as under: "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the Court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the Court itself might have come to a different conclusion upon the evidence." 26. The afores…

Bhai Daya Singh Ji Bhai Himmat Singh Ji Nishkam Satsang Sabha Through Its Managing Trustee, Ludhiana, Punjab vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…n of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh[1972] 83 ITR 738 where it was observed as under: - "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence." 26. The aforesaid pr…

Bhai Daya Singh Ji Bhai Dharam Singh Ji Nishkam Satsang Sabha, Ludhiana vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…n of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh[1972] 83 ITR 738 where it was observed as under: - "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence." 26. The aforesaid pr…

Krupa Vilas Gau Seva Trust, Kutch vs. CIT(Exemption), Ahmedabad

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…n of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh[1972] 83 ITR 738 where it was observed as under: - "The submission made by Mr. Sharma does not appear to us to be correct. It is well- settled that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence." 26. The aforesaid p…

Aatma Prakash Mental Health Foundation, Indore vs. Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

…n of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh[1972] 83 ITR 738 where it was observed as under: - "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence." 26. The aforesaid…

Rabdi Vibhag Progressive Kelavni Mandal, Valsad vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

…n of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh[1972] 83 ITR 738 where it was observed as under: - "The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence." 26. The aforesaid pr…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA/1124/2010HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA/775/2010HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA/1112/2010HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax (Exemption) vs. Vishwa Jagriti Mission

ITA-754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…he evidence, it might arrive at a conclusion different from that of the Tribunal” the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh, (1972) 83 ITR 738 where it was observed as under: - “The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal’s finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence.” 2012:DHC:7652…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA - 1124 / 2010HC Delhi21 Dec 2012
Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA - 1104 / 2010HC Delhi21 Dec 2012
Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA - 1092 / 2010HC Delhi21 Dec 2012
Section 12ASection 12LSection 260ASection 263

…ce, tl nughl LTrrIve ol a conclu,sutt dr.fferettl .f rttttt llrul of the Tribunaf' the High Courl has no power to inlerfere with the i-rndings o['thc Tribunal. These decisions were appligd by a Division Bench of this Courl n ('l'l' t' Baba At,tar Smgh, (1972) 83 ITR 738 where it was observed as under - "The Submsslotx made by Mr. Sharma Qoe's nol appear' lo tt,r l() l)c correct. Ir is well-setlled thal the cour'l cannot sel o'srde lhe 'l'rtburml"s' finding of fact if there ts s(rne evidence to sltppctr'l lltal Jinding avatt though the courl flself ntight han,e conte lo a dr/ferenl corrclnsiott t,tpott lhe evidenc…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA - 754 / 2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…he evidence, it might arrive at a conclusion different from that of the Tribunal” the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh, (1972) 83 ITR 738 where it was observed as under: - “The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal’s finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence.” 2012:DHC:7652…

Director of Income Tax (Exemption) vs. Vishwa Jagriti Mission

ITA/754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…he evidence, it might arrive at a conclusion different from that of the Tribunal” the High Court has no power to interfere with the findings of the Tribunal. These decisions were applied by a Division Bench of this Court in CIT v. Baba Avtar Singh, (1972) 83 ITR 738 where it was observed as under: - “The submission made by Mr. Sharma does not appear to us to be correct. It is well-settled that the court cannot set aside the Tribunal’s finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence.” 2012:DHC:7652…