CIT v. Rajmala Education Society

65 DTR 307High Court2012#18156 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Rajmala Education Society

Sindhu Youth Association, Raipur vs. Commissioner of Income Tax Exemption, Bhopal

In the result, the appeal of the assessee is allowed

ITA 29/RPR/2019[2018-19]Status: DisposedITAT Raipur28 Jul 2022AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.29/Rpr/2019 (नििाारण वर्ा / Assessment Year :2018-2019) Sindhu Youth Association, Vs Cit(Exemption), Bhopal Sindhu Bhawan, Sector-4, Devendra Nagar, Raipur Pan No. : Aakts 3401 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Sunil Kumar Agrawal, Smt. Laxmi Sharma & Shri Vimal Agrawal, Cas राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 27/07/2022 घोषणा की तारीख/Date Of Pronouncement : 29/07/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 24.12.2018 For The Assessment Year 2018-2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Society Running Charitable Organization Registered U/S 12A Of The Income Tax Act, Which Was Granted Vide Order Dated 28.03.2008, Mainly Engaged In Charitable Activities For The Welfare Of Society Including Relief Of Poor, Blood Donation & Blood Infusion Camps For Thalassemia Patients & Medical Relief For The Poor, Etc. The Office Of The Society Is Situated At Devendra Nagar, Raipur (C.G.). The Assessee Society Had Filed An Application For Exemption U/S 80G Of The Act In Form No. 10G On 07/06/2018. However

For Appellant: Shri Sunil Kumar Agrawal, Smt. LaxmiFor Respondent: Shri G.N.Singh, Sr. DR

Section 11(2)Section 12ASection 13(1)(b)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(vi)

…nted benefit of registration u/s 12AA and there is no such adverse finding in the assessment order. 10. The ld. AR of the assessee submitted a copy of the decision of the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. Rajmala Education Society [ 65 DTR 307 ] held that merely because there are some surplus with the respondent, this should not be a ground to deny the registration under section 80G(5)(vi) of the Act. 11. The ld. AR appeared on behalf of the assessee trust also placed before us the decision of the Co-ordinate Bench of this Tribunal wherein the Tribunal has observed that when the ld. CIT…

Dignity Education Society, Raipur vs. Commissioner of Income Tax(Exemption), Bhopal

In the result, the appeal of the assessee is allowed

ITA 31/RPR/2019[2018-19]Status: DisposedITAT Raipur09 Jun 2022AY 2018-19

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 31/Rpr/2019 "नधा"रण वष" / Assessment Year : 2018-19 Dignity Education Society Lunawat Bhawan, Station Road, Raipur (C.G) Pan : Aabtd0634J .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income-Tax (Exemption) Income Tax Office, Ii, Iii & Iv Floors, Metro Walk Building, E-5, Arera Colony, Bittan Market, Bhopal (M.P) 462016 ……""यथ" / Respondent Assessee By : Shri R. B. Doshi Revenue By : Shri P. K. Mishra सुनवाई क" तार"ख / Date Of Hearing : 07.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri R. B. DoshiFor Respondent: Shri P. K. Mishra

Section 12ASection 80G

…registration u/s 12AA and there is no such adverse finding in the assessment order. 6 A.Y.2018-19 10. The ld. AR of the assessee submitted a copy of the decision of the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. Rajmala Education Society [ 65 DTR 307 ] held that merely because there are some surplus with the respondent, this should not be a ground to deny the registration under section 80G(5)(vi) of the Act. 11. The ld. AR appeared on behalf of the assessee trust also placed before us the decision of the Co-ordinate Bench of this Tribunal wherein the Tribunal has observed that when the ld. CI…

Mannulal Jagannath Das Trust Hospital, Jabalpur vs. Commissioner of Income Tax (E), Bhopal

In the result, the appeal is allowed for statistical purposes

ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19

Bench: S/Shri Nrs Ganesan & Sanjay Arora

Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…ng which there is in fact net deficiency. (b) Without prejudice, surplus itself is no criteria for denial of approval u/s. 80G(5)(vi), which is to be in terms of rule 11AA, for which reference was made during hearing to CIT v. Rajmala Education Society [2012] 65 DTR 307 (P&H) and Addl. CIT v. Surat Art silk Cloth Mfrs. Ass. [1980] 121 ITR 1 (SC). (c) In view of the amendment to section 80G(5) by Finance (No.2) Act, 2009, w.e.f. 1.10.2009, an approval u/s. 80G(5)(vi) is to, unless specifically withdrawn, extend in perpetuity. Approvals expiring before 1.10.2009, even as explained by the Board Circular No.5/2010, d…

Pradeep Education Society, Haryana vs. CIT (Exemptions), Chandigarh

The appeal of the assessee stands allowed

ITA 2334/DEL/2017[]Status: DisposedITAT Delhi09 Jun 2020

Bench: Shri G.S. Pannu, Hon’Ble & Shri Sudhanshu Srivastavaasstt. Year -

For Appellant: Shri R.P. Basra, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

Section 12ASection 80GSection 80G(5)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year - M/s. Pradeep Education Society Vs. CIT(Exemptions) Vill. Deshalpur, P.O. Nuna C.R. Building, Fifth Majra, Tehsil-Bahadurgarh Floor, Sector-17E Distt. Jhajjar, Haryana Chandigarh 160017 PAN AABAP1199F (Appellant) (Respondent) Assessee by: Shri R.P. Basra, CA Department by : Smt. Sushma Singh, CIT(DR) Date of Hearing 28/05/2020 Date of 09/06/2020 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal has bee…

Rajiv Gandhi National University of Law, Patiala vs. CIT(E), Chandigarh

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1/CHANDI/2019[--]Status: DisposedITAT Chandigarh09 Jul 2019

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri G.S. Phani Kishore, CIT DR

Section 11Section 12Section 12ASection 133Section 2(15)Section 250(6)Section 80G

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 1/Chd/2019 "नधा"रण वष" / Assessment Year : Under Section 250(6) Rajiv Gandhi National University of The CIT(E) बनाम Law Exemption Sidhuwal Bhadson Road Chandigarh Patiala, Punjab "थायी लेखा सं./PAN NO: AAAJR0714Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gurjeet Singh, CA राज"व क" ओर से/ Revenue by : Shri G.S. Phani Kishore, CIT DR सुनवाई…