CIT v. Spring Dale Educational Society

16 Taxmann.com 285High Court2011#4918 most cited

What is CIT v. Spring Dale Educational Society authority for?

When considering an application for registration under section 12AA, the Commissioner should only verify the genuineness of the trust's activities and aims, not the manner in which its funds are applied at this stage.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. Spring Dale Educational Society · section 12AA · registration of trust · genuineness of activities · application of funds · Commissioner's powers · charitable trust registration · Income Tax Act

Also reported as

204 Taxmann 11
Read the full judgment

Issues it is cited on

section 2(15)application of incomesection 12a(1)(ac)section 12a(1)(ac)(iii)section 12a(1)section 12aasection 80g(5)section 12absection 80gsection 12asection 12section 80

Judgments citing CIT v. Spring Dale Educational Society

Kasmir Concern Foundation, Budgam vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 252/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Kasmir Concern Foundation, Budgam vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 251/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

J and K State Welfare Institute, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 250/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

J and K State Welfare Institute, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 249/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Mohammadia Yateem Trust, Srinagar vs. Commissioner of Income Tax ( Exemptios), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 248/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Mohammadia Yateem Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 247/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Madad Charitable Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 246/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Madad Charitable Trust, Sri Nagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 245/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Mahdul Muslimat Educational Trust, Baramula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 244/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Mahdul Mulimat Educational Trust, Baramula vs. Commiissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 243/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Ansar Ul Nissa, Bararmula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 242/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Ansar Ul Nissa, Baramula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 241/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Y S Makhdoomi Memorial Educational Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 240/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Y S Makhdoomi Memorial Educational Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 239/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Nandadevi Outdoor Leadership School India, New Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 979/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…1 ITAs. 978 & 979/Del/2022 Nanda Devi Outdoor Leadership, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 978/DEL/2022 Nanda Devi Outdoor Leadership Vs. Income Tax Officer, School India, Ward Exemption-2(4), DDA Commercial Complex, 14-Nanakpura, Moti Bagh, New Delhi. New Delhi – 110 021. PAN No. AADCN4574G AND I.T.A. No. 979/DEL/2022 Income Tax Officer, Nanda Devi Outdoor Leadership Vs. School India, Ward Exemption-2(4), DDA Commercial Complex, New Delhi. 14-Nanakpura, Moti Bagh, N…

Nandadevi Outdoor Leadership School India, Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 978/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…1 ITAs. 978 & 979/Del/2022 Nanda Devi Outdoor Leadership, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 978/DEL/2022 Nanda Devi Outdoor Leadership Vs. Income Tax Officer, School India, Ward Exemption-2(4), DDA Commercial Complex, 14-Nanakpura, Moti Bagh, New Delhi. New Delhi – 110 021. PAN No. AADCN4574G AND I.T.A. No. 979/DEL/2022 Income Tax Officer, Nanda Devi Outdoor Leadership Vs. School India, Ward Exemption-2(4), DDA Commercial Complex, New Delhi. 14-Nanakpura, Moti Bagh, N…

Sunrise Shikshan Sansthan, Sikar vs. CIT(E), Jaipur

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 12ASection 2(15)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1321/JP/2019 Assessment Year: ……………….. cuke Sunrise Shikshan Sansthan, C.I.T.(Exemptions), Vs. Sikar Salasar Road, Nechhwa, Sikar Jaipur. (Raj)-332026 PAN No.: AAFAS 9535 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mohan Choudhary (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (Pr.CIT-DR) lquokbZ dh rkjh[k@ Date…

Mesers Shri Swami Shankarnath Parvat Charitable and Welfare Trust, Kapurthala vs. The Commissioner of Income Tax (Exemptions), Chandigarh

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 602/Asr/2018 Assessment Year: N.A. M/s Sh. Swami Shankarnath Vs. The Commissioner of Parvat Charitable and Welfare Income Tax (Exemption), Trust, Nakodar Road, Hadiabad, Chandigarh Phagwara, Kapurthala. [PAN: AAUTS 4845H] (Respendent) (Appellant) Appellant by Written Submission Respondent by Sh. Sanjay Dhariwal, CIT-DR Date of Hearing 13.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed agains…

Gopsai Aviandan Sangha, Paschim Medinipur vs. C.I.T.(Exemption), Kolkata

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

ITA 233/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

…ITA Nos. 232 & 233/KOL/2020 Assessment Year: 2013-2014 Gopsai Avinandan Sangha IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri J. Sudhakar Reddy, Accountant Member & Shri A.T. Varkey, Judicial Member I.T.A. Nos. 232 & 233/KOL/2020 Assessment Year: 2013-2014 Gopsai Avinandan Sangha,........................................................ Appellant Gopsai Chandrakona Town, Paschim Medinipur-721201 [PAN:AAATG8930F] -Vs.- Commissioner of Income Tax (Exemption), Kolkata,.............. Respondent 10B, Middleton Street, Kolkata-700071 Appearances by: Shri Soumitra Cho…

Gopsai Aviandan Sangha, Paschim Medinipur vs. C.I.T.(Exemption), Kolkata

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

ITA 232/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

…ITA Nos. 232 & 233/KOL/2020 Assessment Year: 2013-2014 Gopsai Avinandan Sangha IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri J. Sudhakar Reddy, Accountant Member & Shri A.T. Varkey, Judicial Member I.T.A. Nos. 232 & 233/KOL/2020 Assessment Year: 2013-2014 Gopsai Avinandan Sangha,........................................................ Appellant Gopsai Chandrakona Town, Paschim Medinipur-721201 [PAN:AAATG8930F] -Vs.- Commissioner of Income Tax (Exemption), Kolkata,.............. Respondent 10B, Middleton Street, Kolkata-700071 Appearances by: Shri Soumitra Cho…

CIT v. Spring Dale Educational Society (16 Taxmann.com 285) — Cited in 24 Judgments | BharatTax