CIT v. Jamuna Lal Bajaj Seva Trust

171 ITR 568High Court1988#23734 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11Section 12Section 12AASection 13Section 13(1)(c)Section 13(2)(c)Section 13(3)Section 142(1)

Judgments citing CIT v. Jamuna Lal Bajaj Seva Trust

DY. COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE , GHAZIABAD vs. JAY SINGH SHIKSHAN SANSTHAN, FARRUKHAAD

In the result, the appeal filed by the Revenue is dismissed

ITA 3013/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Aug 2025AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 12ASection 13(3)Section 142(1)

…if there is any violation under the said provisions of section 13(1)(c). 2. The Ld. CIT (A) has erred in law and facts by not following the ratio laid down by Hon’ble Bombay High Court in its decision in the case of CIT vs. Jamuna Lal Bajaj Sewa Trust (1988) 171 ITR 568.” 8. At the time of hearing, ld. DR of the Revenue brought to our notice pages 7 & 8 of the impugned order wherein ld. CIT (A) has accepted the findings of the Assessing Officer with regard to violation of section 13(2) of the Act by the persons specified u/s 13(3) of the Act. Since the violation was as such that benefit was transferred to the sp…

CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 6240/DEL/2017[2016-17]Status: DisposedITAT Dehradun15 Dec 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022

For Appellant: Sh. NoneFor Respondent: Smt. Mayank Prabha Tomar, Sr. DR
Section 12ASection 13(1)(c)Section 13(3)

…of money is utilized or used or applied for benefit of a person mentioned in section 13(3) and accordingly the trust denied the exclusion except as per provisions section 13(4) of the Act. Reliance is also placed on CIT vs. Jamuna Lal Bajaj Seva Trust (1988) 171 ITR 568. On perusal of the financial statements, it is found that the applicant trust is primarily engaged in the business of providing medical services on a commercial basis with a motive of profit without providing any element of charity to the public at large. It is not desirable of an institution that claims to promote medical services in a charitabl…

R.S. PUBLIC SCHOOL,AGRA vs. CIT EXMP., LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 459/AGR/2017[2017-18]Status: DisposedITAT Agra10 Jul 2018AY 2017-18

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shri R.S. Public School, Vs. Cit(Exemptions) Bainpur Road, Sikandra, Vibhuti Khand, Gomti Agra, (U.P.) Nagar, Lucknow Pan Aagts 6694 C

For Appellant: Shri Deependra Mohan, CAFor Respondent: ShriInderjeet Singh, CIT, DR
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 13(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER M/s Shri R.S. Public School, Vs. CIT(Exemptions) Bainpur Road, Sikandra, Vibhuti Khand, Gomti Agra, (U.P.) Nagar, Lucknow PAN AAGTS 6694 C Appellant by: Shri Deependra Mohan, CA Respondent by: ShriInderjeet Singh, CIT, DR Date of hearing: 18/06/2018 Date of Pronouncement: 10/07/2018 ORDER Per:Dr.Mitha Lal Meena, AM: The appeal is directed by the assessee against the order of Ld. CIT (Exemptions), Lucknow dated 21.09.2017 passedu/s 12AA(1)(b)(ii) of the Income Tax Act, 1961…