CIT v. Society for Promotion of Edn., Allahabad

67 Taxmann.com 264Supreme Court of India2016#6704 most cited

What is CIT v. Society for Promotion of Edn., Allahabad authority for?

Registration of a charitable trust under Section 12A/12AA is deemed to have taken effect from six months after the application date if the revenue does not respond within that period.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Society for Promotion of Edn. · Allahabad · section 12A · section 12AA · deemed registration · charitable trust registration · six months · no response · application date · taxmann.com 264

Sections most often in play

Section 12AASection 153(3)Section 17ASection 2(15)Section 263Section 80G

Issues it is cited on

section 80g(5)(vi)section 12aaregistration under section 12asection 80gsection 12asection 12section 80transferprescribedpersondocumentindia

Judgments citing CIT v. Society for Promotion of Edn., Allahabad

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1015 & 1021/JPR/2024 Arya Samaj Mandir, cuke The Commissioner of Vs. 1, Dayanand Marg, Income-tax (Exemption), Bhilwara. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA7514R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, Advocate & Shri Hemang Gargieya, Advocate. jktLo dh…

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing."

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B-Bench” JAIPUR डॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 1015 & 1021/JPR/2024 Arya Samaj Mandir, 1, Dayanand Marg, Bhilwara. बनाम Vs. The Commissioner of Income-tax (Exemption), Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABAA7514R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assessee by : Shri Devang Gargieya, Advocate & राजस्व की ओरसे / Revenue by : Smt…

Sophical Shikshan Sansthan, Ajmer vs. CIT, Exemption, Jaipur

In the result, appeal of the assessee is allowed

ITA 11/JPR/2023[2021-22]Status: DisposedITAT Jaipur14 Feb 2023AY 2021-22

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

For Appellant: Sh.Sunil Porwal (C.A.)For Respondent: Sh. Ajey Malik (CIT)
Section 12ASection 12A(1)Section 80

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrk y{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.11/JPR/2023 fu/kZkj.k o"kZ@Assessment Years :2021-22 cuke Sophical Sikshan Sansthan CIT, Exemption, Vs. 4, B.K. Kaul Nagar, Jaipur Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS1682A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Sunil Porwal (C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lqu…

Visvesvaraya Technological University, Belgaum vs. CIT, Bangalore

ITA 8/BANG/2016[N.A.]Status: DisposedITAT Bangalore25 Nov 2022

Bench: Shri.Chandra Poojari & Smt. Beena Pillaiassessment Year : N.A. Visvesvaraya Technological University, The Commissioner Of Jnana Ganga Campus, Vs. Income-Tax (Exemptions), Belagavi. Bengaluru. Pan : Aaajv 0064 F Appellant Respondent : Shri. M.V. Seshachala, Sr. Standing Assessee By Counsel & Shri Shiva Prasad Reddy, I.T.P Revenue By : Shri Dilip, Standing Counsel Date Of Hearing : 15.09.2022 Date Of Pronouncement : 25.11.2022 O R D E R Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/01/2021, Passed By Hon’Ble Karnataka High Court In Ita No.825/2018. Brief Facts Of The Case Are As Under: 2. In The First Round Of Appeal The Assessee Raised Following Grounds Before This Tribunal Against Order Passed By The Ld.Cit(E), Dated 08/12/2015: 1. The Impugned Order Passed By The Learned Commissioner Of Income- Tax (Exemptions), Bengaluru [Hereinafter Referred To As The Cit(E)] Under Section 12A Of Income-Tax Act, 1961 (Hereinafter Referred To As The I-T Act), To The Extent It Is Not Retrospective In Effect, Is Arbitrary, Erroneous, Unreasonable & Opposed To The Facts & Circumstances Of The Case & The Law.

For Respondent: Shri. M.V. Seshachala, Sr. Standing
Section 10(23)(C)Section 12ASection 12A(1)(a)Section 80G

…nuineness of activities of trust in accordance with its objects and not about credential, capacity and qualification, etc., of trust. 13.Our attention was also invited to judgments of Apex Court in the case of CIT Vs. Society for promotion of education [2016] 67 Taxmann.com 264 (SC.) in which their Lordship have held that where the application for registration is not responded to within six months, application for registration was deemed to have been taken effect from the end of the 6 Page 7 month from the date of filing of application. The relevant observation of the Hon’ble Apex Court is extracted hereunder fo…

Exim Club, Vadodara vs. Commi. of Incometax-1, Vadodara

ITA 32/AHD/2019[N.A]Status: DisposedITAT Ahmedabad26 Aug 2022
For Appellant: None (Written Submission)For Respondent: Shri Vijay Kumar Jaiswal, CIT/DR
Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Pramod M Jagtap, Vice President And Shri T.R. Senthil Kumar, Judicial Member & ITA Nos. 1775 & 1776/Ahd/2017 (for A.Ys. 2010-11 & 2012-13) Exim Club 2nd Floor, The Commissioner of West Wing, Offtel IncomeTax-1, Towers No. 1, Nr. Vs Vadodara & Vivekanand Memorial, Income Tax Officer, R.C. Dutt Road, Exemption Ward, Alkapuri, Vadodara- Vadodara 390007 (Respondent) PAN No: AAATE0344B (Appellant) Appellant by : None (Written Submission) Respondent by : Shri Vijay Kumar Jaiswal, CIT/DR & Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 22-0…

Exim Club, Vadodara vs. The ITO, Exemption Ward, Vadodara

ITA 1776/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad26 Aug 2022AY 2012-13
For Appellant: None (Written Submission)For Respondent: Shri Vijay Kumar Jaiswal, CIT/DR
Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Pramod M Jagtap, Vice President And Shri T.R. Senthil Kumar, Judicial Member & ITA Nos. 1775 & 1776/Ahd/2017 (for A.Ys. 2010-11 & 2012-13) Exim Club 2nd Floor, The Commissioner of West Wing, Offtel IncomeTax-1, Towers No. 1, Nr. Vs Vadodara & Vivekanand Memorial, Income Tax Officer, R.C. Dutt Road, Exemption Ward, Alkapuri, Vadodara- Vadodara 390007 (Respondent) PAN No: AAATE0344B (Appellant) Appellant by : None (Written Submission) Respondent by : Shri Vijay Kumar Jaiswal, CIT/DR & Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 22-0…

Exim Club, Vadodara vs. The ITO, Exemption Ward, Vadodara

ITA 1775/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad26 Aug 2022AY 2010-11
For Appellant: None (Written Submission)For Respondent: Shri Vijay Kumar Jaiswal, CIT/DR
Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Pramod M Jagtap, Vice President And Shri T.R. Senthil Kumar, Judicial Member & ITA Nos. 1775 & 1776/Ahd/2017 (for A.Ys. 2010-11 & 2012-13) Exim Club 2nd Floor, The Commissioner of West Wing, Offtel IncomeTax-1, Towers No. 1, Nr. Vs Vadodara & Vivekanand Memorial, Income Tax Officer, R.C. Dutt Road, Exemption Ward, Alkapuri, Vadodara- Vadodara 390007 (Respondent) PAN No: AAATE0344B (Appellant) Appellant by : None (Written Submission) Respondent by : Shri Vijay Kumar Jaiswal, CIT/DR & Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 22-0…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 291/DEL/2020[2016-17]Status: DisposedITAT Delhi23 Mar 2022AY 2016-17

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5277/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2022AY 2014-15

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5276/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2022AY 2012-13

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5275/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2022AY 2010-11

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5274/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Mar 2022AY 2009-10

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5273/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Mar 2022AY 2008-09

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

M/S Lord Mahavira Homeop[Athic Medical College & Hospital, Ludhiana vs. Income Tax Officer Ward- ( Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 383, 139 & 125/ASR/2018& 2020 (ASSESSMENT YEARS: 2014-15 to 2016-17) Lord Mahavira Homoeopathic Vs. Income Tax Officer, Medical College and Hospital, (Exemption), Jalandhar DR. Haneman Chowk, Kitchlu Nagar, Ludhiana [PAN:AAATL1645C] (Assessee) (Revenue) Assessee by Sh. Sudhir Sehgal, Adv. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 16.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, JM: These present appeals filed by the…

M/S Lord Mahavir Homeopathic Medical Collage & Hospital, Ludhiana vs. Income Tax Officer Ward- ( Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 383, 139 & 125/ASR/2018& 2020 (ASSESSMENT YEARS: 2014-15 to 2016-17) Lord Mahavira Homoeopathic Vs. Income Tax Officer, Medical College and Hospital, (Exemption), Jalandhar DR. Haneman Chowk, Kitchlu Nagar, Ludhiana [PAN:AAATL1645C] (Assessee) (Revenue) Assessee by Sh. Sudhir Sehgal, Adv. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 16.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, JM: These present appeals filed by the…

Lord Mahavira Homoeophatic Medical College and Hospital, Ludhiana vs. Income Tax Officer (Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 383, 139 & 125/ASR/2018& 2020 (ASSESSMENT YEARS: 2014-15 to 2016-17) Lord Mahavira Homoeopathic Vs. Income Tax Officer, Medical College and Hospital, (Exemption), Jalandhar DR. Haneman Chowk, Kitchlu Nagar, Ludhiana [PAN:AAATL1645C] (Assessee) (Revenue) Assessee by Sh. Sudhir Sehgal, Adv. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 16.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, JM: These present appeals filed by the…

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…Gyan Sagar Society आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner of C/o Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) PAN No.AKGPJ5075N Revenue by Shri K.G. Goyal, Sr. DR Assessee by Shri Morish Goyal & N.D. Patwa, Advocates Date of Hearing 17.7.2018 Date of 26.7.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertain…

CIT v. Society for Promotion of Edn., Allahabad (67 Taxmann.com 264) — Cited in 17 Judgments | BharatTax