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

Rajasayee Fine Linen Private Limited, Chennai vs. DCIT, Coimbatore

In the result, the assessee’s appeal is treated as allowed for

ITA 1034/CHNY/2017[2012-13]Status: DisposedITAT Chennai15 Feb 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri.Vijayaraghavan, AdvocateFor Respondent: Shri. ARV Sreenivasan, JCIT
Section 37

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन . एस . आर . गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 1034/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 M/s. Rajasayee Fine Linen Private The Deputy Commissioner of Income Limited, Vs. Tax, 125, Pappampatti Road, Corporate Circle -1, Chinthamanipudur, Income Tax Office, Coimbatore – 641 103. Coimbatore. [PAN: AACCR 7869P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ%क&ओरसे/Appellant by : S…

Nutan Jeevan Foundation, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, both the appeals are allowed

ITA 1448/KOL/2015[]Status: DisposedITAT Kolkata02 Dec 2016

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ]

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri R.S.Biswas, CIT
Section 12ASection 80G

…led to look into the activities where the activities have not or are in the process of its ITA Nos.1448&1449/Kol/2015 Nutan Jeevan Foundation 3 initiation. The Hon’ble Punjab and Haryana High Court in the case of CIT vs Spring Dale Educational Society (2011) 16 Taxmann.com 285 (P&H) has taken a view that while examining application seeking registration u/s 12AA, manner of application of funds of trust do not fall within purview of Commissioner. The aforesaid decision also support our conclusions as above. 6. As far as ITA No.1449/Kol/2015 is concerned the grant of recognition u/s.80G (5) of the Act was denied b…

M/S. R K Educational Trust, New Delhi vs. DIT(Exemptions), New Delhi

In the result, the appeal is allowed

ITA 3748/DEL/2014[]Status: DisposedITAT Delhi26 Aug 2016

Bench: Shri Kuldip Singh & Shri Anadi N Mishra

For Appellant: Shri A.K. Srivastava, FCAFor Respondent: Mrs. Meenakshi Singh, CIT(DR)
Section 12A

…Fit For Publication (AM) (JM) ITA No. 3748/Del/2014 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADI N MISHRA, ACCOUNTANT MEMBER ITA No.:- 3748/Del/2014 Assessment Year: ---- R.K. Educational Trust DIT (Exemptions) 8A/8, WEA, Karol Bagh New Delhi. Vs. New Delhi – 110 005. PAN AACTR1512Q (Appellant) (Respondent) Assessee by : Shri A.K. Srivastava, FCA Department by: Mrs. Meenakshi Singh, CIT(DR) Date of Hearing 04/08/2016 Date of 26/08/2016 pronouncement O R D E R PER ANADI N MISHRA, A.M. This appeal filed by the assessee is directed against…

The Corbett Educational Society, Uttrakhand vs. CIT, Haldwani

In the result, the appeal of the assessee is dismissed

ITA 5581/DEL/2014[]Status: DisposedITAT Delhi30 Mar 2016

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Nil The Corbett Educational Society, Vs. Commissioner Of Income Tax, Hariyawala Chowk, Kashipur, Khurana Complex, Nainital Road, Distt.- Udham Singh Nagar, Haldwani. Uttarakhand. (Pan: Aabtt2988H ) (Appellant) (Respondent)

Section 10Section 12ASection 13(3)Section 133ASection 2(15)

…494 (Raj) 3. DIT versus Parivar Sewa Sansthan (2002) 254 ITR 268 (Del) 4. Orpat charitable trust versus CIT (2002) 256 ITR 690 (Guj) 5. Guru Govind Singh Education Society versus CIT (2009) 118 ITD 207 (ASR) 6. CIT versus Spring Dale education society (2011) 204 Taxmann 11 (P & H) 7. DIT versus JITO Channai chapterr (2012) 204 Taxmann 157 (Madras) 8. CIT versus Bharat Sewa Sansthan (2013) 217 Taxmann 337 (All) 9. CIT versus State Urban Development Agency (2013)218 Taxman 146(All) 10. CIT versus RS Bajaj society (2014) 222 Taxmann 111(All) 7. In the case of Fifth-Generation Education Society (supra), the Hon’ble…