CIT v. Red Rose School

212 CTR 394High Court2007#12442 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing CIT v. Red Rose School

M/S. BAL KALYAN SAMITI SARASWATI VIDHYA MANDIR INTER COLLEGE,RAMPUR vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 211/LKW/2020[NA]Status: DisposedITAT Lucknow30 Sept 2024

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.- N.A. M/S Bal Kalyan Samiti, Saraswati Cit (Exemption), Vidhya Mandir Inter College, Near Vs. Lucknow Mandi Samiti, Milak, Rampur, 244921, U.P. Pan:Aacab8257F (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of Cit(Exemption), Rejecting The Application Of The Assessee Under Section 10(23C)(Vi). The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR

Section 10

…a society to be regarded as existing solely for educational purposes and in our view, absence of ownership is not an impediment for grant of registration under section 10(23C)(vi). The Hon’ble Allahabad High Court in the case of CIT vs. Red Rose School (2007) 212 CTR 394 (All) has pointed out that the enquiry by the ld. CIT(Exemption) at the time of grant of registration should remain confined to whether the assessee who has moved the application is actually performing the activities for which the exemption has been claimed and the genuineness of the activities of the trust or institution has to be seen, keeping…

MANAV VIKAS AVAM YOGA PRASIKSHAN SANSTHAN,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1021/JPR/2019[2019-20]Status: DisposedITAT Jaipur28 Jul 2023AY 2019-20

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

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri James Kurian, CIT

Section 12A

…It is reiterated that fees details, in the form of ledger account, were submitted (PB 53) and also the auditedfinancial statements (PB 28-51), 7.9. Reliance is placed on the judgement of the Hon'ble High Court ofAllahabad in the case of CIT v. Red Rose School 212 CTR 394 wherein the Hon'ble High Court at Para 34 of the order has held as under (CLC 13- 21) "The language used in the section only requires that activities ofthe trust or the institution must be genuine, which accordinglywould mean, they are in consonance with the objects of the trust/institution, and are not mere camouflage but are real, pure,sincere…

SAINT KABIR EDUCATION SOCIETY,HISAR vs. CIT(E), CHANDIGARH

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…he following decisions: " 93 ITD 546 (Del) Aryan Educational Society Vs. CIT " 104 TTJ 127 (Del) Shavak Shiksha Samiti Vs. CIT " ITA No. 5009/Del/2007 M/s Aggarwal Sabha Meham Vs. CIT(A) " 27 SOT 331 (Del) Shri Krishna Education and Welfare Trust vs. CIT(A) " 212 CTR 394 (All) CIT v. Red Rose School " 330 ITR 480 (Kar) DIT v. Garden City Educational Trust " 340 ITR 322 (Del) DDDIT v. Shanti Devi Progressive Education Society " 127 ITD 164 (Del) O.P. Jindal Global University v. CIT " 68 SOT 433 (Delhi) Meritta Welfare Trust v. CIT " 212 CTR 394 (All) CIT vs. Red Rose School " 9 SOT 636 (Bom) St. George Educational…

REGIONAL EDUCATION DEVELOPMENT WELFARE SOCIETY,GURGAON vs. CIT, FARIDABAD

The appeal of the assessee is allowed

ITA 6513/DEL/2014[]Status: DisposedITAT Delhi04 Oct 2017

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Atiq Ahmad, Sr. DR

Section 12ASection 143(3)Section 2(15)

…on in case of Garden City Education Trust (191 Taxman 238) vii. Hon’ble Punjab & Haryana High Court decision in case of Surya Educational & Charitable Trust (355 ITR 280)(203 Taxman 53) viii. Hon’ble Allahabad High Court decision in case of Red Rose School (212 CTR 394) ix. Hon’ble Allahabad High Court decision in case of (340 ITR 86) x. Hon’ble Punjab & Haryana High Court decision in case of BKK Memorial Trust (256 CTR 424) xi. Hon’ble Supreme Court decision in case of Queen’s Educational Society (372 TR 699) xii. Hon’ble Punjab & Haryana High Court decision in case of Baba Kartar Singh Dukki Educational Tru…

DR. B.G. MEMORIAL TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 516/KOL/2017[]Status: DisposedITAT Kolkata15 Sept 2017

Bench: Shri Aby.T Varkey & Shri Waseem Ahmeddr. B.G. Memorial Trust V/S. Cit (Exemption), 10B, Middleton Row, 6Th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [Pan No.Aaatd 5235 A]

Section 12ASection 133A

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Dr. B.G. Memorial Trust V/s. CIT (Exemption), 10B, Middleton Row, 6th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [PAN No.AAATD 5235 A] अपीलाथ" /Appellant .. ""यथ"/Respondent अपीलाथ" क" ओर से/By Appellant Shri S.M Surana, Advocate ""यथ" क" ओर से/By Respondent Shri G. Hangshing, CIT-DR सुनवाई क" तार"ख/Date of Hearing 01-08-2017 घोषणा क" तार"ख/Date of Pronouncement 15-09-2017 आदेश /O R D E R PER Waseem Ahmed, A…

BALLARAM HANUMANDAS CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOL., KOLKATA

In the result, appeal of assessee stands allowed

ITA 431/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Sept 2017AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 12ASection 133Section 35(1)(ii)

…the Act will be denied to such donation. Thus, in such circumstances the registration u/s 12A of the Act cannot be cancelled. In this regard, we rely in the principles laid down by the Hon’ble Allahabad High Court in the case of CIT Vs. Red Rose School (2007) 212 CTR 394 (All). The relevant extract of the judgment is extracted below:- “A reading of provisions of sub-cls. (a) and (b) of s. 12AA makes it clear that the CIT has to satisfy himself about the genuineness of the activities of the trust or institution and also about the objects of the trust or the institution. On being satisfied about the genuineness of…

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

…e I.T Act. The Legislature in an unambiguous and plain language stipulated in section 11 that exemptions are available in the aforesaid section subject to various other conditions specified in the Act. In the case of CIT v Red Rose School (2007) 153 Taxman 19/212 CTR 394, the Hon’ble Supreme Court has held that registration u/s 12AA does not necessarily entitle the assessee to get its income excluded from the income of the previous year for the purpose of determination of tax liability. As a matter fact it only entitles the assessee to claim such exemptions which otherwise could not be claimed in the absence of r…

JHA EDUCATIONAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, all the three appeals of assessee are allowed

ITA 931/KOL/2016[]Status: DisposedITAT Kolkata17 Mar 2017

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 10Section 11(1)(d)Section 12ASection 13(1)Section 13(2)Section 133A

…the Act will be denied to such donation. Thus, in such circumstances the registration u/s 12A of the Act cannot be cancelled. In this regard, we rely in the principles laid down by the Hon’ble Allahabad High Court in the case of CIT Vs. Red Rose School (2007) 212 CTR 394 (All). The relevant extract of the judgment is extracted below : “A reading of provisions of sub-cls. (a) and (b) of s. 12AA makes it clear that the CIT has to satisfy himself about the genuineness of the activities of the trust or institution and also about the objects of the trust or the institution. On being satisfied about the genuineness of…