CIT v. IILM Foundation Academy

389 ITR 148Reported decision#17813 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. IILM Foundation Academy

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)

…this regard is also being placed upon the following case laws wherein it has been held that when no defectin the objects of the trust has been pointed out, the application for registration cannot be rejected: a) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 (placed at Page No. 34-48 ofJudgment Set) b) Cyberstar Educational Society vs. CIT (Exemptions) in ITA No. 795/ASR/2017 ASR-Trib (placed at Page No. 49-54 ofJudgment Set) c) CIT(Exemption)vs. Shri Shirdi Sai Darbar Charitable Trust (Dharmshala), Barnala [2017] 81 taxmann.com 49 (Punjab and Haryana) (placed at Page No. 55-58…

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

…Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust vs CIT 41 DTR 27 Asr. Trib. ITA Nos. 501 & 86/Asr/2019&2020 14 Bahadur Ke Textiles & Knitwear Association v. CIT f) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 “There was nothing on record which showed that the assessee did not meet any of the prescribed conditions for the grant of registration and the eligible exemption under section 11 and consequently under section 80G. There was also nothing on record which showed that the company indulged in any non- charitable activities. 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

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)

…ipatory Research in Asia vs. Income Tax Officer 47 CCH 0790 DelTrib (27.05.2016) 10 I.T.A. No. 66/Asr/2017 i) Saint Kabir Educational Trust vs CIT 41 DTR 27 Asr Trib(placed on Page no. 22-26 of judgment set) j) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 (placed on Page no. 27-32 of judgment set) k) CIT vs Baba Deep Singh Educational Society in ITA No. 881 of 2010 (P&H HC) (placed on Page no. 33-37 of judgment set) l) American Hotel and Lodging Association Educational Institute vs. CBDT 301 ITR 86(SC) m) Commissioner Of Income tax Vs. Mahasabha Gurukul Vidyapeeth Haryana (2…

Vidya Vikas Mandal, Aurangabad vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, the appeal of the assessee is allowed

ITA 2139/PUN/2017[N.A.]Status: DisposedITAT Pune01 Mar 2019

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.2139/Pun/2017 Vidya Vikas Mandal, Vijapur, Aurangabad. अपीलाथ"/Appellant Pan : Aactv0892M …. Vs. Cit (Exemptions), …. ""यथ" / Respondent Pune. अपीलाथ" क" ओर से / Appellant By : Shri S. N. Puranik ""थ" की ओर से / Respondent By : Shri S. B. Prasad, Cit सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 20.02.2019 Date Of Pronouncement: 01.03.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of The Cit (Exemptions), Pune (In Short “The Cit”) Dated 28.07.2017 Passed U/S 12Aa Of The Act, 1961. 2. The Grounds Raised By The Assessee Are As Under :- “1. Commissioner Of Income Tax Exemption, Pune Has Erred Both On Facts & Law In Rejecting The Registration U/S 12Aa Under The Income Tax Act, 1961. Appellant Prays To Allow The Registration. 2. Commissioner (Exemption) Has Erred In Observing That “Present Activities Of The Applicant Lacks Charitable Intend & Are Not Genuine To The Extent That They Are Being Run As A Regular Establishment/ Institution Without Benefit For Weaker Sections Of Society. Appellant Prays To Grant Registration As “Mandal’S” Object & Activities Of The Mandal Are Within The Definition Of Charitable Purpose U/S 2(15) Of The Act & Are Eligible U/S 11/10 (23C) Etc.

For Appellant: Shri S. N. PuranikFor Respondent: Shri S. B. Prasad, CIT

Section 11Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सु"ी सुषमा चावला, "याियक सद"य एवं "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.2139/PUN/2017 Vidya Vikas Mandal, Vijapur, Aurangabad. अपीलाथ"/Appellant PAN : AACTV0892M …. Vs. CIT (Exemptions), …. ""यथ" / Respondent Pune. अपीलाथ" क" ओर से / Appellant by : Shri S. N. Puranik ""थ" की ओर से / Respondent by : Shri S. B. Prasad, CIT सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 20.02.2019 Date of Pronouncement: 01.03.2019 आदेश / ORDER…