CIT v. Islamic Academy of Education

229 Taxmann 274High Court2015#8253 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also reported as

54 Taxmann.com 255

Sections most often in play

Section 12AASection 153(3)Section 17ASection 2(15)Section 263Section 80GSection 12AB(4)Section 13(1)(c)
Read the full judgment

Issues it is cited on

section 12aa(3)section 12ab(4)cancellation of registrationsection 13(1)section 2(15)section 12aaregistration under section 12asection 12abchief commissionersection 12asection 12section 10

Judgments citing CIT v. Islamic Academy of Education

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, 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…

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4805/DEL/2024 Arya Smaj Model Town, D-5/1A, Arya Samaj Road, Model Town 3, New Delhi – 110 009. (PAN : AAATA0763A) (APPELLANT) VS. PCIT, Central 3, New Delhi. (RESPONDENT) ASSESSEE BY : Shri Amit Goel, CA Shri Pranav Yadav, Advocate REVENUE BY: Shri Jitender Singh, CIT DR Date of Hearing : 21.05.2025 Date of Order : 04.06.2025 ORDER PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Pr.…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E), JAIPUR

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1015 & 1021/JPR/2024 Arya Samaj Mandir, cuke The Commissioner of Vs. 1, Dayanand Marg, Income-tax (Exemption), Bhilwara. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA7514R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, Advocate & Shri Hemang Gargieya, Advocate. jktLo dh…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20
For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B-Bench” JAIPUR\nडॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA No. 1015 & 1021/JPR/2024\n\n\nArya Samaj Mandir,\n1, Dayanand Marg,\nBhilwara.\nबनाम\nVs.\nThe Commissioner of\nIncome-tax (Exemption),\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABAA7514R\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assessee by : Shri Devang Gargieya, Advoca…

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1130/PUN/2024\nM.M. Patel Charitable Trust,\nGat No.261, 262/107,\nAshwini Medical College,\nAt Post Kumbhari,\nTal. South Solapur – 413 006\nMaharashtra\nPAN : AAATM7736M\nAppellant\nVs.\nPCIT (Central),\nPune\nRespondent\nAssessee by\nRevenue by\nDate of hearing\nDate of pronouncement\nShri Kishor B. Phadke\nShri Ajay Kumar Keshari\n09.01.2025\n21.02.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, ACCOUNTANT MEMBER :\n…

M/S. DISHA DELPHI EDUCATIONAL SOCIETY ,NEW DELHI vs. PR.CIT, CENTRAL, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 313/JPR/2020[2016-17]Status: DisposedITAT Jaipur27 Dec 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ajay Chandra (CIT-DR)
Section 11Section 12ASection 13(1)Section 2Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 626/JP/2019 fu/kZkj.k o"kZ@Assessment Year :............ Disha Delphi Education Society, cuke Pr.CIT (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATD 8461 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 313/JP/2020 fu/kZkj.k o"kZ@Assessment Year: 2016-17 Disha Delphi…

DISHA DELPHI EDUCATION SOCIETY C/O- KALANI & CO. CA, 5TH FLOOR, KILESTONE BUILDING GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 626/JPR/2019[0]Status: DisposedITAT Jaipur27 Dec 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ajay Chandra (CIT-DR)
Section 11Section 12ASection 13(1)Section 2Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 626/JP/2019 fu/kZkj.k o"kZ@Assessment Year :............ Disha Delphi Education Society, cuke Pr.CIT (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATD 8461 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 313/JP/2020 fu/kZkj.k o"kZ@Assessment Year: 2016-17 Disha Delphi…

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…

SRSL CHARITABLE TRUST ,UDAIPUR vs. CIT(E), JAIPUR

In the result, appeal of the assessee is allowed

ITA 58/JODH/2020[2019-20]Status: DisposedITAT Jodhpur01 Feb 2021AY 2019-20

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsrsl Charitable Trust, Vs. C.I.T.(E) Srsl House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. Pan No. Aaats 3819 F Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 02/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Activities Carried Out By The Assessee Are Not Genuinely Charitable & Also Not Carried Out In Accordance With The Objects Of The Trust. 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Making Various Incorrect & Irrelevant Observations Particularly Holding That Rental Income Received From Letting Out The Properties Stated To Be Acquired For The Purpose Of Providing Educational Services To The Students Is An Activity Of Commercial In Nature Hit

Section 12ASection 133ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER SRSL Charitable Trust, Vs. C.I.T.(E) SRSL House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. PAN No. AAATS 3819 F Assessee by Shri P.C. Parwal (CA) Revenue by Shri K.C. Badhok, CIT-DR Date of Hearing 04.11.2020 Date of Pronouncement 01/02/2021 O R D E R PER: BENCH This is the appeal filed by the assessee against the order of the ld. CIT(E), Jaipur dated 02/01/2020 passed U/s 12AA(3) of the Income Tax Act, 1961 (in short, the Act). In this appeal,…

GOLDEN SAND TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

ITA 1815/KOL/2016[]Status: DisposedITAT Kolkata31 Mar 2017

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

For Appellant: “1. For that on the facts and in the circumstances of the case
Section 11oSection 12ASection 80G

…he basis of unsubstantiated allegations against the Trustees, registration u/s 12A of the Act could not be cancelled. In support of his submissions, the Ld. AR relied on the decisions of Karnataka High Court in the case of CIT Vs Islamic Academy of Education (54 Taxmann.com 255), CIT Vs. Karnataka Lingayat Education Society (59 Taxmann.com 255), decision of the Kerala High Court in the case of Sri Anjaneya Medical Trust Vs CIT (382 ITR 399) and Fateh Chand Charitable Trust Vs CIT (Exm) Lucknow (ITA No.792/LKW/2015 dated 18.3.2016. 14. On the other hand, the Ld. DR vehemently opposed the plea of the Ld. AR and rel…

M/S P.D. MEMORIAL RELIGIOUS & EDUCATIONAL ASSOCIATION,HARYANA vs. ACIT, FARIDABAD

In the result this appeal of the Revenue is dismissed

ITA 2199/DEL/2013[2007-08]Status: DisposedITAT Delhi07 Apr 2016AY 2007-08

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R
Section 12ASection 132Section 133ASection 143(3)

…ry regarding genuineness of the activities with a charitable purpose is to be kept in mind. The objects of the trust, thus, have to be taken into consideration.” 6.6. The Hon’ble Karnataka High Court in the case of CIT vs. Islamic Academy of Education (2015) 54 Taxmann.com 255 (Karnataka) held that “S.12A read with S.80G of the Income Tax Act, 1961 Charitable or religious trust – Registration of (Cancellation of registration ) – Whether, where assessee trust was fulfilling its main object of imparting education by establishing educational institution and taking admission of students every year, only on basis tha…

ACIT, FARIDABAD vs. M/S. P.D. MEMORIAL RELIGIOUS & EDUCATIONAL ASSOCIATIONS, BAHADURGARH

In the result this appeal of the Revenue is dismissed

ITA 3642/DEL/2010[2006-07]Status: DisposedITAT Delhi07 Apr 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R
Section 12ASection 132Section 133ASection 143(3)

…ry regarding genuineness of the activities with a charitable purpose is to be kept in mind. The objects of the trust, thus, have to be taken into consideration.” 6.6. The Hon’ble Karnataka High Court in the case of CIT vs. Islamic Academy of Education (2015) 54 Taxmann.com 255 (Karnataka) held that “S.12A read with S.80G of the Income Tax Act, 1961 Charitable or religious trust – Registration of (Cancellation of registration ) – Whether, where assessee trust was fulfilling its main object of imparting education by establishing educational institution and taking admission of students every year, only on basis tha…