CIT v. Muzaffarnagar Development Authority

372 ITR 209High Court2015#17858 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 12A Section 12A(1)(a)Section 12A(1)(ac)(vi)Section 12A(1)(ac)(vi)(A)Section 12AA Section 12AA(1A)

Judgments citing CIT v. Muzaffarnagar Development Authority

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…ducational Society (2020) 425 ITR 642 (Kar HC) -\nSimilar view of deemed approval.\n3. REVENUE'S COUNTER-LATER BINDING PRECEDENTS\n3.1 Supreme Court has settled the law that there is no deeming fiction.\n3.1.1 CIT v. Muzafar Nagar Development Authority (2015) 372 ITR 209 (AII) (FB)\n- No deeming provision in Section 12AA(2); jurisdiction continues.\n3.1.2 Harshit Foundation, Sehmalpur v. CIT (2022) 447 ITR 372 (SC) - Apex\nCourt categorically held that Parliament has not provided for automatic\nregistration; delay does not result in deemed grant.\n3.1.3 CIT v. Dr. Kasliwal Medical Care & Research Foundation (Bom…

SRI MODH VISA GOWBHUJA SAJNA,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

ITA 582/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Jul 2025AY 2019-20

Bench: Us (As Uploaded):

For Appellant: Shri B. SatyanarayanaFor Respondent: Shri. Gurpreet Singh

Section 10Section 11Section 12ASection 143Section 143(1)

…be deemed to be Registered U/s.12A/12AA with effect from the end of 6 months. 7. The learned Commissioner of Income Tax (Appeals) has wrongly relief on the Full Bench decision of Allahabad High Court in the case of CIT vs Muzzafernagar Development Authority 372 ITR 209, which was passed prior to the Judgment of the Supreme Court. 8. For these and other grounds that may be urged at the time of the hearing of the Appeal it is prayed that the Order of the learned Commissioner of Income Tax (Appeals) may kindly be set aside or modified as may be deemed fit. “ 2. Succinctly stated, the assessee society that claims…

THE INDIAN INSTITUTE OF BANKING & FINANCE ( FORMERLY KNOWN AS THE INDIAN INSITUTE OF BANKERS),MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6763/MUM/2017[2016-17]Status: DisposedITAT Mumbai02 Aug 2019AY 2016-17

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Awungshi Gimsan

Section 10Section 10(22)Section 26

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6763/Mum./2017 (Assessment Year : 2016–17) The Indian Institute of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–1 ……………. Appellant Kohinoor City Commercial–II 3rd Fooor, Kirol Road, Kurla (W) Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemp.) Piramal Chambers, Lalbaug ……………. Respondent Parel, Mumbai 400 012 Assessee by : Shri Nitesh Joshi Revenue by : Shri Awungshi Gimsan Date of Hearing – 06.05.2019 Date of…

EVERGREEN SEWA SAMITI,BHILWARA vs. INCOME TAX OFFICER (EXEMPTION), AJMER

ITA 861/JPR/2017[2009-10]Status: DisposedITAT Jaipur25 Apr 2019AY 2009-10

For Appellant: Shri Aashish Sharma (Adv)For Respondent: Ms. Anuradha (JCIT)

Section 10(23)Section 11Section 12ASection 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 476/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2008-09 Evergreen Sewa Samiti, cuke I.T.O. (Exemptions) Vs. 46, Chand Villa, Rajendra Marg, Ajmer. Bhilwara, Rajasthan-311001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATE 1928 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 861/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Evergreen Sewa Samiti, I.T.O. (Exemptions) Vs. 46, C…

EVERGREEN SEWA SAMITI,BHILWARA vs. ITO (EXEMPTION), AJMER

ITA 476/JPR/2017[2008-09]Status: DisposedITAT Jaipur25 Apr 2019AY 2008-09

For Appellant: Shri Aashish Sharma (Adv)For Respondent: Ms. Anuradha (JCIT)

Section 10(23)Section 11Section 12ASection 147