CIT v. SHIRDI SAI DARBAR CHARITABLE TRUST (DHARAMSHALA)

395 ITR 567High Court2017#14140 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Judgments citing CIT v. SHIRDI SAI DARBAR CHARITABLE TRUST (DHARAMSHALA)

Aarpee'S Charitable Trust, Kozhikode vs. The Commissioner of Income Tax( Exemption), Kochi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 4/COCH/2024[2023-2024]Status: DisposedITAT Cochin29 Oct 2024AY 2023-2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Rishal K, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 12A

…itable activities". 3 ITA No.4/Coch/2024. Aarpee’s Charitable Trust. The learned Commissioner has also failed to note the decision of the Hon'ble of Punjab & Haryana in COMMISSIONER OF INCOME TAX [EXEMPTION] Vs SHRI SHIRDI SAI DARBAR CHARITABLE TRUST [2017] 395 ITR 567 where the Court held that only two requirements as stated hereinabove to be fulfilled - while granting registration under s. 12A of the Act - are with respect to the charitable nature of the objects of the assessee and genuineness of the activities. 5: A detailed reading of the impugned order would show that the learned Commissioner has been "gui…

Sambaviga Educational Trust, Sivagangai vs. CIT (Exemptions), Chennai

In the result, the appeal of the assessee is allowed under statistical purpose

ITA 2182/CHNY/2018[-]Status: DisposedITAT Chennai16 Mar 2022

Bench: Shri G. Manjunatha & Shri. Anikesh Banerjeeआयकर अपील सं./Ita No.: 2182/Chny/2018 M/S. Sambaviga Educational Trust, The Commissioner Of Income 1596, Sreenivasan Nagar, V. Tax (Exemptions), Sivagangai – 630 561. 121, Uthamar Gandhi Saalai, Nungambakkam, [Pan: Aajts 5793D] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri.S. Sendamarai Kannan, Advocate ""यथ" क" ओर से/Respondent By : Shri. S. Palani Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 08.03.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.03.2022

For Appellant: Shri.S. Sendamarai Kannan, AdvocateFor Respondent: Shri. S. Palani Kumar, CIT

Section 12ASection 139(1)

…ness of trust and its activities; during assessment only eligibility in terms of section 10,11 and 12 is to be verified as to whether or not what was professed was indeed in Deed of trust.” 8.3. CIT(Exemptions) vs Shri Sai Darbar Charitable Trut (Dharmashala) 395 ITR 567 (P&H): 8. Sections 13 comes into play at the time of granting exemption under Section 11 of the Act and not at the time of granting registration under Section 12A of the Act. The only two requirements as stated hereinabove while granting registration under Section 12A of the Act, are with respect to the charitable nature of the objects of the ass…

M/S Managing Committee Swami Premanand Mahavidalya, Hoshiarpur vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 476/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 11Section 12Section 12A

…were filed from AY 2016-17. The assessee was all along maintaining duly audited accounts which were mandatory as per law. In support, he placed reliance on the few decisions cited below: I.T.A No.476/Asr/2017 1. CIT v Shri Shirdi Sai Darbar Charitable Trust 395 ITR 567(P & H), Pages 1-4. 2. CIT V Red Rose School, 163 Taxmann 19(All) Pages 5-15. 3. Arya Shiksha Mandal KMV Campus v CIT, ITA 522/Asr/2016 Pages 53-63. 4. Labana Sikh education society v CIT, 184 TTJ 433(Chd) Pages 27-32. 5. Kai Shri MahadevraoNaykudeDnyanvikasProbhodhini Trust, 94 DTR 353(Pune) pages 33-40. 6. CIT v Beant College of Engineering & Te…

Sikh Educational Council, Hoshiar Pur vs. Commissioner of Income Tax (Exemption ), Chandigarh

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

ITA 580/ASR/2018[2018-19]Status: DisposedITAT Amritsar18 Dec 2019AY 2018-19

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 580/Asr/2018 Assessment Year:

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar CIT-DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER I.T.A. No. 580/Asr/2018 Assessment Year: Sikh Educational Council, vs. CIT (Exemptions), Chandigarh VPO Mahilpur, Hoshiarpur [PAN: AAGAS 9970E] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan (C.A.) Respondent by: Sh. Alok Kumar CIT-DR Date of Hearing: 16.12.2019 Date of Pronouncement: 18.12.2019 ORDER Per O. P. Meena, AM: This appeal filed by the Assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Chandigarh…

Sunrise Eduation Society, Hoshiar Pur vs. Commissioner of Income Tax (Exemption ), Chandigarh

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

ITA 579/ASR/2018[2018-19]Status: DisposedITAT Amritsar18 Dec 2019AY 2018-19

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 579/Asr/2018 Assessment Year:

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar CIT-DR

Section 10Section 12A

…ion though activities of the trust are charitable activities. The CIT(E) cannot examine the objects of the trust which is at premature stage. The Ld. counsel has placed reliance on the decision of CIT v. Shirdi Sai Darbar Charitable Trust (Dharamshala) [2017] 395 ITR 567 (P&H). Wherein the Hon’ble High Court has held that while granting registration u/s 12AA of the Act. Conditions as provided in section 14 are elsewhere are to be seen the Assessing Officer, at the time of assessment proceedings on early basis and not by the CIT(E) while granting registration u/s 12A of the Act. While granting registration u/s 12A…

M/S Seth Gaja Nand Goyal Educational and Social Welfare Society, Mandi Gobindgarh vs. CIT(E), Chandigarh

In the result, appeal of the assessee is allowed

ITA 969/CHANDI/2017[0000-00]Status: DisposedITAT Chandigarh10 Apr 2018AY 0000-00

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year:

For Appellant: Sh. Ashwani Kumar, C.AFor Respondent: Smt. Anita Sinha, DR

Section 12ASection 13Section 13(1)(c)Section 18Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: M/s Seth Gaja Nand Goyal Educational Vs. CIT(Exemption) And Social Welfare Society Chandigarh 99, Kang Market, Loha Bazar Mandi Gobindgarh PAN No. AASTS6070L (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar, C.A Revenue By : Smt. Anita Sinha, DR Date of hearing : 02/04/2018 Date of Pronouncement : 10/04/2018 ORDER PER DR. B.R.R. KUMAR A.M. The present appeal has been filed by the Assessee against the order of the Ld. CIT(E), Chandigarh…

M/S Gaat Foundation, Murshidabad vs. CIT(Exemptions), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2194/KOL/2016[]Status: DisposedITAT Kolkata16 Aug 2017

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2194 & 2215/Kol/2016 Assessment Year : 2015-16 M/S Gaat Foundation, Murshidabad -Vs- Cit(E), Kolkata [Pan: Aabtg 6729 K] (Appellant) (Respondent)

For Appellant: Shri S.M. Surana, AdvFor Respondent: Shri Anand R. Baiwar, CIT

Section 11(1)(d)Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 2194 & 2215/Kol/2016 Assessment Year : 2015-16 M/s Gaat Foundation, Murshidabad -vs- CIT(E), Kolkata [PAN: AABTG 6729 K] (Appellant) (Respondent) For the Appellant : Shri S.M. Surana, Adv. For the Respondent : Shri Anand R. Baiwar, CIT Date of Hearing : 02.08.2017 Date of Pronouncement : 16.08.2017 ORDER Per M.Balaganesh, AM 1. These appeals of the assessee arise out of the order of rejection of registration under section 12AA of the Income Tax Act, 1961 (hereinafter ref…