CIT v. Babu Ram Education Society

96 Taxmann.com 606High Court2018#7105 most cited

What is CIT v. Babu Ram Education Society authority for?

At the stage of registration for charitable trust, the inquiry is limited to the objects of the trust, not the actual activities or application of funds. Issues concerning the genuineness of activities or application of funds can be examined at the assessment stage.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Babu Ram Education Society · section 12A · section 12AA · section 12AB · registration of trust · objects of trust · actual activities · application of funds · assessment stage · genuineness of activities

Sections most often in play

Section 12A(1)(ac)(iii)Section 12A(1)(ac)(vi)Section 12AB

Issues it is cited on

section 2(15)registration under section 12asection 12aasection 12asection 12persondocument

Judgments citing CIT v. Babu Ram Education Society

The Sursez Unit Holders Association, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 593/SRT/2024[NA]Status: DisposedITAT Surat15 Jan 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.593/Srt/2024 (Physical Hearing) The Sursez Unit Holders Vs. The Cit(Exemption), Association, Ahmedabad 33-35, Sahjanand Tech. P. Ltd., Surat Sez, Surat – 394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aactt0367M (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 17/12/2024 Date Of Pronouncement 15/01/2025

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.593/SRT/2024 (Physical Hearing) The Sursez Unit Holders Vs. The CIT(Exemption), Association, Ahmedabad 33-35, Sahjanand Tech. P. Ltd., Surat SEZ, Surat – 394230. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTT0367M (Appellant) (Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ravi Kant Gupta, CIT(DR) Date of Hearing 17/12/2024 Date of Pronouncement 15/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal emanates from the or…

Manav Vikas Avam Yoga Prasikshan Sansthan, Jaipur vs. Commissioner of Income Tax, Exemption, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1021/JPR/2019[2019-20]Status: DisposedITAT Jaipur28 Jul 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri James Kurian, CIT
Section 12A

…chool is a genuine activity. The enquiry regarding genuineness of the activities cannot be stretched beyond this." 7.10. Further reliance is placed on another judgement of Hon'ble High Court of Allahabad in the case of CIT v. Babu Ram EducationSociety [2018] 96 Taxmann.com 606 wherein the Hon'ble HighCourt at para 7 has held as under (CLC 22-24) "Having heard counsel for the parties, we find that registration of the trust does not involve enquiry into the actual activities or application of funds, etc. The Tribunal has committed no error in following the earlier order. At that stage, the only enquiry required to…

Nandadevi Outdoor Leadership School India, New Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 979/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…1 ITAs. 978 & 979/Del/2022 Nanda Devi Outdoor Leadership, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 978/DEL/2022 Nanda Devi Outdoor Leadership Vs. Income Tax Officer, School India, Ward Exemption-2(4), DDA Commercial Complex, 14-Nanakpura, Moti Bagh, New Delhi. New Delhi – 110 021. PAN No. AADCN4574G AND I.T.A. No. 979/DEL/2022 Income Tax Officer, Nanda Devi Outdoor Leadership Vs. School India, Ward Exemption-2(4), DDA Commercial Complex, New Delhi. 14-Nanakpura, Moti Bagh, N…

Nandadevi Outdoor Leadership School India, Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 978/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…1 ITAs. 978 & 979/Del/2022 Nanda Devi Outdoor Leadership, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 978/DEL/2022 Nanda Devi Outdoor Leadership Vs. Income Tax Officer, School India, Ward Exemption-2(4), DDA Commercial Complex, 14-Nanakpura, Moti Bagh, New Delhi. New Delhi – 110 021. PAN No. AADCN4574G AND I.T.A. No. 979/DEL/2022 Income Tax Officer, Nanda Devi Outdoor Leadership Vs. School India, Ward Exemption-2(4), DDA Commercial Complex, New Delhi. 14-Nanakpura, Moti Bagh, N…

Commissioner of Income Tax (Exemptions), Delhi vs. Mata Parvati Educational & Innovative Society

ITA/119/2020HC Delhi03 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12ASection 2Section 215

…ITA 119/2020 Page 1 of 5 $~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 119/2020 & CM APPL. 6637/2020 COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel for Revenue with Mr. A. Renganath, Advocate. versus MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY ..... Respondent Through: None. % Date of Decision: 03rd November, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): CM APPL. 6637/2020 (for condonation of delay) Keeping in view the averments in the applicatio…

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1321/JP/2019 Assessment Year: ……………….. cuke Sunrise Shikshan Sansthan, C.I.T.(Exemptions), Vs. Sikar Salasar Road, Nechhwa, Sikar Jaipur. (Raj)-332026 PAN No.: AAFAS 9535 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mohan Choudhary (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (Pr.CIT-DR) lquokbZ dh rkjh[k@ Date…

Mesers Shri Swami Shankarnath Parvat Charitable and Welfare Trust, Kapurthala vs. The Commissioner of Income Tax (Exemptions), Chandigarh

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…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. 602/Asr/2018 Assessment Year: N.A. M/s Sh. Swami Shankarnath Vs. The Commissioner of Parvat Charitable and Welfare Income Tax (Exemption), Trust, Nakodar Road, Hadiabad, Chandigarh Phagwara, Kapurthala. [PAN: AAUTS 4845H] (Respendent) (Appellant) Appellant by Written Submission Respondent by Sh. Sanjay Dhariwal, CIT-DR Date of Hearing 13.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed agains…

Evidence India Action Foundation, New Delhi vs. CIT(E), New Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 9136/DEL/2019[-]Status: DisposedITAT Delhi25 Jun 2020

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B (Virtual Hearing)’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.9135 & 9136/Del./2019 Assessment Year: Nil Evidence India Action Vs. CIT(E), Foundation, Pratyaksh Kar Bhawan, Ambience Tower, E-2 Block, 26th Floor, Commercial Compex-FF, Plot New Delhi No. 3, Sec.-A, Pocket-II, Vasant Kunj, New Delhi PAN :AAFCE0077K (Appellant) (Respondent) Appellant by Shri Atul Ninawat, AR Respondent by Ms. Nidhi Srivastava, CIT(DR) Date of hearing 23.06.2020 Date of pronouncement 25.06.2020 ORDER PER O.P. KANT, AM:…

Evidence India Action Foundation, New Delhi vs. CIT(E), New Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 9135/DEL/2019[-]Status: DisposedITAT Delhi25 Jun 2020

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B (Virtual Hearing)’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.9135 & 9136/Del./2019 Assessment Year: Nil Evidence India Action Vs. CIT(E), Foundation, Pratyaksh Kar Bhawan, Ambience Tower, E-2 Block, 26th Floor, Commercial Compex-FF, Plot New Delhi No. 3, Sec.-A, Pocket-II, Vasant Kunj, New Delhi PAN :AAFCE0077K (Appellant) (Respondent) Appellant by Shri Atul Ninawat, AR Respondent by Ms. Nidhi Srivastava, CIT(DR) Date of hearing 23.06.2020 Date of pronouncement 25.06.2020 ORDER PER O.P. KANT, AM:…

Shree Shreyaskar Ghoghari Parivar, Mumbai vs. CIT (E), Mumbai

Accordingly, grounds raised by the assessee are allowed for statistical purposes

ITA 6522/MUM/2019[2019-20]Status: DisposedITAT Mumbai07 Feb 2020AY 2019-20

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6522/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2019-20)

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Simi Samant, DR
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6522/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2019-20) CIT(Exemp), Shree Shreyaskar 6th floor, Piramal Ghoghari Parivar, बिधम/ Chambers, Lalbaug Parel. 305, Vasupujya Darshan, Vs. Mumbai-400 012. Zaver Road, Mulund (west), Mumbai-400 080 स्थायीलेखासं./जीआइआरसं./PAN No. AARTS0574Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Devendra Jain, AR प्रत्यथीकीओरसे/Respondentby : Shri Simi Samant, DR सुनवाईकीतारीख/ : 21.01.2020 Date of Hearing घोषणाकीत…

Sudha Vinod Foundation, Mandla vs. Commissioner of Income Tax-Exemption, Bhopal

In the result, the assessee’s appeal is allowed

ITA 256/JAB/2018[2017-18]Status: DisposedITAT Jabalpur20 Dec 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: N.A. Sudha Vinod Foundation, Vs. Commissioner Of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) Ii, Iii & Iv Floors, Metro Walk [Pan-Aapas4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent)

Section 11Section 12ASection 2(15)

…I.T.A. No.256/JAB/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER Assessment Year: N.A. Sudha Vinod Foundation, vs. Commissioner of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) II, III & IV Floors, Metro Walk [PAN-AAPAS4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent) Appellant by Shri Sukesh Kumar CA Respondent by Shri H.P. Meena, DR Date of hearing 11/12/2019 Date of pronouncement 20/12/2019 O R D E R PerS…

Jat Sewa Singh, Delhi vs. CIT(Exemption), New Delhi

In the result, appeal of the assessee is allowed

ITA 5817/DEL/2019[2019-20]Status: DisposedITAT Delhi23 Sept 2019AY 2019-20

Bench: Shri G.S. Pannu & Shri K. Narsimha Chary

Section 12A

…me of registration, the relevant consideration is only in respect of the objects of the society, and the propriety of the donations will fall for consideration at the time of assessment itself. He placed reliance on CIT vs. Babu Ram Educational Society [2018] 96 Taxmann.com 606 (All HC), Babu Ram Educational Soicety vs. CIT [2013] 26 ITR (T) 351 (Agra), DIT vs. Foundation of Opthalmic& Optometry Research Education Centre [2013] 355 ITR 361 (Delhi HC), Fateh Chand Trust and College Committee vs. CIT(E) [2018] 67 ITR (T) 564 (Agra), Kul Foundation vs. CIT [2015] 54 taxmann. Com 143 (Pune) and M/s Ujjwal Shiksha Sam…

Mahavir Foundation, Ahmedabad vs. The Pr. CIT (Exemptions), Ahmedabad

In the result, the appeal of the assessee in I

ITA 2832/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

…Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2831 & 2832/AHD/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. CIT (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 PAN: AAETM 8016A 2. Pr. CIT (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aay…

Mahavir Foundation, Ahmedabad vs. The Pr. CIT (Exemptions), Ahmedabad

In the result, the appeal of the assessee in I

ITA 2831/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

…Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2831 & 2832/AHD/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. CIT (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 PAN: AAETM 8016A 2. Pr. CIT (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aay…

Mata Parvati Educational & Innovative Society, New Delhi vs. CIT(E), 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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2296/Del./2018 Mata Parvati Educational & Innovative Society, vs. CIT (E), RZ – 2D, G.F., Plot No.10, Delhi. Gali No.1, Kailash Puri, Rainbow Kids Valley School, New Delhi – 110 045. (PAN : AAEAM4639E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pramod Jain, CA REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 13.03.2019 Date of Order : 29.03.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Mata Parvati Educational & Innovative…

Seervi Samaj Gujrat, Surat vs. CIT(E), Ahmedabad

In the result, the appeal of the assessee stands allowed

ITA 343/SRT/2018[--]Status: DisposedITAT Surat21 Feb 2019

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 12ASection 80GSection 80G(5)

…Sirvi Samaj Gujarat Surat v. CIT( E) Ahmedabad/I.T.A. No.343/SRT/2018/ Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.343/SRT/2018: Assessment Year: Sirvi Samaj Gujarat (Surat), Vs. Commissioner of Income-tax Aai Mata Chowk, Aai Mata Road, (Exemptions) Ahmedabad B/h Auto Point, Parvat Patia, C/O 2015 North Extension Market, Near Sahara Darwaja, Surat PAN: AABTS 8171M Appellant Respondent Assessee by Shri P.C. Choudhary, CA Revenue by Shri Prasenjit Singh, CIT(D.R.) Date of hearing 21.02.2019 Date of pr…