CIT v. Lok Sewa Sansthan Samiti

105 Taxmann.com 203Supreme Court of India2019#18712 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 10(23C)(vi)Section 12A Section 80G(5)

Judgments citing CIT v. Lok Sewa Sansthan Samiti

PARITRUPTI FOUNDATION,JAIPUR vs. CIT(E) JAIPUR, JAIPUR

ITA 519/JPR/2024[NA]Status: DisposedITAT Jaipur02 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Gorav Parasar, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 12Section 12ASection 5Section 8Section 80GSection 80G(5)

…he permanent registration ought to have been granted to the assessee at least from the date when the application is filed instead of rejecting the application in toto. 12. It is submitted that Hon'ble Supreme Court in case of CIT Vs. Lok Sewa Sansthan Samiti 105 Taxmann.com 203 (copy enclosed) has dismissed the SILP filed by the revenue against the decision of Hon'ble Allahabad High Court where it was held that where the assessee stands registered as a charitable institution u/s 12A of the Act, the natural corollary is that its application under section 80G(5) of the Act also becomes liable to be allowed. In the…

GO GRAM ECO FOUNDATION,GOVINDGARH TEHSIL CHOMU vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), JAIPUR

ITA 504/JPR/2023[Not Applicable]Status: DisposedITAT Jaipur28 Nov 2023

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

For Appellant: Sh. P. C. Parwal (F.C.A.)For Respondent: Sh. Ajay Malik (CIT) a

Section 10Section 12ASection 80GSection 80G(5)

…the permanent registration ought to have been granted to the assessee at least from the date when the application is filed instead of rejecting the application in toto. 5. It is submitted that Hon’ble Supreme Court in case of CIT Vs. Lok Sewa Sansthan Samiti 105 Taxmann.com 203 (copy enclosed) has dismissed the SLP filed by the revenue against the decision of Hon’ble Allahabad High Court where it was held that where the assessee stands registered as a charitable institution u/s 12A of the Act, the natural corollary is that its application under section 80G(5) of the Act also becomes liable to be allowed. In the…

THALASEEMIA SUPPORT FOUNDATION ,HYDERABAD vs. COMMISSIONER OF INCOME TAX .(EXEMPTIONS ) , HYDERABAD

Appeal is allowed in above terms

ITA 183/HYD/2021[2021-22]Status: DisposedITAT Hyderabad17 Nov 2021AY 2021-22

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2021-22

For Appellant: Shri K.K. GuptaFor Respondent: Shri Ravi Kiran

Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Assessment Year: 2021-22 Thalassemia Support Vs. The Commissioner of Foundation, Income Tax (Exemptions), H.No.82-2-608/30, Hyderabad. Road No.10, Banjara Hills, Hyderabad, Telangana – 500034. PAN No.AACTT8743R. (Appellant) (Respondent) Assessee by: Shri K.K. Gupta Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 18/11/2021 O R D E R Per S. S. Godara, J.M. This assessee’s appeal for A.Y. 2021-…

CES FOUNDATION ,HYDERABAD vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD

Appeal is allowed in above terms

ITA 1775/HYD/2019[NA]Status: DisposedITAT Hyderabad03 Sept 2021

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) M/S. Ces Foundation, Hyderabad. Pan Aabtc 8199F …..Appellant. Vs. Commissioner Of Income Tax (Exemptions), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Y V S T Sai. (D.R.) Date Of Hearing : 23.08.2021. Date Of Pronouncement : 03.09.2021. O R D E R Per Shri S.S. Godara, J.M. :

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y V S T Sai. (D.R.)

Section 12ASection 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) M/s. CES Foundation, Hyderabad. PAN AABTC 8199F …..Appellant. Vs. Commissioner of Income Tax (Exemptions), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Y V S T Sai. (D.R.) Date of Hearing : 23.08.2021. Date of Pronouncement : 03.09.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal arises from the Commissioner of Income Tax (Exemptions), Hyderabad’s order dt.30.09.2019 passed in…