CIT v. Baba Kartar Singh Dukki Educational Trust

42 Taxmann.com 17High Court2014#14240 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 115BBC(3)Section 115BBC(I)Section 12ASection 12AB(1)Section 12AB(4)Section 13(1)(c)Section 2(15)Section 80G

Issues it is cited on

section 2(15)section 12aasection 12absection 12asection 12section 11section 13transferpersonbusinessdocument

Judgments citing CIT v. Baba Kartar Singh Dukki Educational Trust

MODEL VILLAGE TRUST,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI , DELHI

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

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

MODEL VILLAGE TRUST ,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI, DELHI

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

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 135(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 286/Asr/2017 Assessment Year: NA M/s Santosh Foundation Vs. Commissioner of Income Tax H. No. 2, Friends Enclave, (Exemptions), Chandigarh Near Star Resorts, Bye Pass Road, Rampura Phul. [PAN: AAQTS1243M] (Appellant) (Respondent) Appellant by: Sh. Sudhir Sehgal & Sh. P.N. Arora, Adv. Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 08.08.2023 Date of Pronouncement: 12.09.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal i…

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 66/Asr/2017 Assessment Year:2015-16 M/s Baba Banda Bahadur Vs. CIT(E), Memorial And Educational Chandigarh. Society, Thakur Dwara, Mohalla Talah, Faridkot,Punjab. [PAN: AABTB1122F] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16 .08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against the order dated 30.12.2…

HAR NIHAL CHARITABLE TRUST,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

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

ITA 258/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh23 Jul 2021AY 2015-16

Bench: Shri N.K. Saini & Shrir.L Negiआयकरअपीलसं./Ita No.258/Chd/2020 (U/S 12Aa (1)(B)(I) Har Nihal Charitable Trust, बनाम The Cit (Exemptions), H.No.68, Sector 5, Chandigarh Chandigarh 16009 (U.T) "थायीलेखासं./Pan No: Aabth4603D अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Smt. C. Chandrakanta, Cit सुनवाईक"तार"ख/Date Of Hearing : 26.04.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 23.07.2021 आदेश/Order Per R.L. Negi:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.258/CHD/2020 (U/s 12AA (1)(b)(i) Har Nihal Charitable Trust, बनाम The CIT (Exemptions), H.No.68, Sector 5, Chandigarh Chandigarh 16009 (U.T) "थायीलेखासं./PAN NO: AABTH4603D अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रतीक"ओरसे/Assessee by : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Smt. C. Chandrakanta, CIT सुनवाईक"तार"ख/Date of Hearing : 26.04.2021 उदघोषणाक"तार"ख/Date of Pronouncement : 23.07.2021 आदेश/Order Per R…

CIT v. Baba Kartar Singh Dukki Educational Trust (42 Taxmann.com 17) — Cited in 7 Judgments | BharatTax