CIT v. Sri Radha Raman Niwas Trust

42 Taxmann.com 77High Court2014#8655 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 2(15)Section 80G Section 80G(5)Section 12A Section 12AB Section 80G(5)(iii)Section 80G(5B)Section 10AB

Issues it is cited on

section 80g(5b)section 13(1)section 80g(5)(iii)section 2(15)section 80g(5)admission of additional evidence section 80g section 12ab registration under section 12a section 12a section 80 section 12

Judgments citing CIT v. Sri Radha Raman Niwas Trust

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIONS,, CHENNAI

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री मनुकुमारगिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा लेखासदस्य BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं. ITA No 1286 & 1287/Chny/2025 निर्धारणवर्ष/Assessment Years: NA Vyasa Vidya Mandiram v. CIT (E), Nungambakkam No. SF2 B Block Swapnalok Parsn No. 121, MG, Road, Seshnestle Campus, Nanjundapuram Nungambakkam-600 034 Road, Coimbatore-641 036 Chennai [PAN: AADTV 6860 E] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Assessee by Mr. Y Sridhar…

SHREEJI EDUCATION AND CHARITABLE TRUST,JAM KANDORANA vs. ITO EXEMPTION WD 1, RAJKOT, RAJKOT

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

ITA 107/RJT/2025[2025-26]Status: DisposedITAT Rajkot21 Jul 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT DR

Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.107/RJT/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education And Charitable Vs. Income Tax Officer (Exemption), Trust, TA Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQTS 3244 L (Appellant) (Respondent) Appellant by : Shri Rajendra Singhal, AR Respondent by : Shri Sanjay Punglia, CIT DR Date of Hearing : 03/06/2025 Date of Pronouncement : 21/07…

SANSKRUTIK RAKSHA SAMITI,BAMROLI, SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1239/SRT/2024[NA]Status: DisposedITAT Surat29 Apr 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1239/Srt/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The Cit (Exemption), 350-351, Kashi Nagar Society, Udhna So, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abats4036R4 (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 29/04/2025

Section 80GSection 80G(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1239/SRT/2024 (Physical Hearing) Sanskrutik Raksha Samiti, Vs. The CIT (Exemption), 350-351, Kashi Nagar Society, Udhna SO, Ahmedabad Bamroli – 394210, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABATS4036R4 (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 19/02/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH: This appeal by assessee emanates from th…

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.578/SRT/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The CIT (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABKCS0909C (Appellant) (Respondent) Appellant by Shri Deven K. Kapadia, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 19/02/2025 Date of Pronouncement 07/03/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH: This a…

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1103/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Oct 2024

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

For Appellant: Shri Devan Kapadia, ARFor Respondent: Shri V. Nandakumar, CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: NA Aryagram Virasat Foundation, Vs. Commissioner of Income- P No. 300/23, Kanya Gurukul, tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 PAN : AAQCA 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Devan Kapadia, AR Revenue by : Shri V. Nandakumar, CIT-DR सुनवाई की तारीख/Date of Hearing : 21.10.2024 घोषणा की…

MAHAJAN AWAS FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1102/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Sept 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1102/Ahd/2024 "नधा"रण वष" /Assessment Year : N.A. Mahajan Awas Foundation The Cit (Exemption) बनाम/ Fp No.300/23, Kanya Anandnagar-Prahaladnagar Gurukul, Road V/S. Near St.Ann’S School Ahmedabad – 380 015 Nr.Hira Jain Society Ramnagar, Sabarmati Ahmedabad – 380 005 (Gujarat) "थायी लेखा सं./Pan: Aaocm 0161 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Deven Kapadia, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 10/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Has Been Filed By The Assessee, Mahajan Awas Foundation Against The Order Dated 28.03.2024 Passed By The Cit (Exemption), Ahmedabad (Hereinafter Referred To As “Cit(E)”), Rejecting The Assessee’S Application For Approval Under Section 80G(5) Of The Income Tax Act, 1961. Mahajan Awas Foundation Vs. The Cit (E)

For Appellant: Shri Deven Kapadia, ARFor Respondent: Shri H. Phani Raju, CIT-DR

Section 80GSection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “ए”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1102/Ahd/2024 "नधा"रण वष" /Assessment Year : N.A. Mahajan Awas Foundation The CIT (Exemption) बनाम/ FP No.300/23, Kanya Anandnagar-Prahaladnagar Gurukul, Road v/s. Near St.An…

SHRI PURUSHOTTAMA NARASIMHA BHARATI SANATANA SABHA,UTTARA KANNADA vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, HUBLI

In the result, the appeal filed by the assessee trust is allowed

ITA 661/BANG/2024[2024-25]Status: DisposedITAT Bangalore24 Jun 2024AY 2024-25

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2024-25

For Appellant: Shri Prakash Hedge, CAFor Respondent: Shri V. Parithivel, JCIT-DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2024-25 M/s. Shri Purushottama The Income Tax Officer Narasimha Bharati Sanatana (Exemptions), Ward – 1, Sabha, At: Nelemav, Hubli. Post: Herur, Siddapur Taluk, vs. Uttara Kannada – 581 450. PAN: AALNTS5798Q APPELLANT RESPONDENT Assessee by : Shri Prakash Hedge, CA Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 15-05-2024 Date of Pronouncement : 24-06-2024 ORDER Per: Keshav Dubey, Judicial Member This appeal at the instance of the asses…

SHROUTA VIJNAM GURUKULAM,MANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, MANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 694/BANG/2024[NA]Status: DisposedITAT Bangalore21 May 2024

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri Prakash S Hegde, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : NA M/s. Shrouta Vijnan Gurukulam, Vs. ITO (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. PAN : AANTS 0655 A APPELLANT RESPONDENT Assessee by : Shri Prakash S Hegde, CA Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.05.2024 Date of Pronouncement : 21.05.2024 O R D E R Per George George K, Vice President : This appeal at the instance of the assessee is directed against th…

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1083/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru

Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1082, 1083/Bang/2022 Assessment Years : NA Vs. ITO, Shri Shruthiparampara Gurukulam, Ward – 3, No.19/1 Shankar Residency, 7th A Main, Exemptions, 8th Cross, Srinidhi Layout, J P Nagar 8th Phase, Bengaluru. Bengaluru – 560 062. PAN : ABCTS 0777 P ASSESSEE RESPONDENT Assessee by : Shri. Sudheendra, Advocate Revenue by : Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.01.2023 Date of Pronouncement : 09.01.2023 O R D E R Per N. V. Vasudeva…

SHRI SHRUTHIPARAMPARA GURUKULAM,BANGALORE vs. ITO, WARD-3, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1082/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru

Section 12ASection 2(15)Section 80G

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1085/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR

Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

SRI ASHVALAYANA VRUNDA,BANGALORE vs. ITO, EXEMPTIONS, BANGALORE

In the result, the appeals filed by the assessee-trust are allowed

ITA 1084/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR

Section 12ASection 80GSection 80G(5)

S.D.PATEL EDUCATION RESEARCH FOUNDATION,,BARODA vs. THE CIT-III, BARODA

In the result, the appeal filed by the Assessee is allowed

ITA 3443/AHD/2014[-]Status: DisposedITAT Ahmedabad18 Dec 2017

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Surendra Kumar, CIT/ D.R

Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. No: 3443/AHD/2014 (Assessment Year: N.A.) S.D. Patel Education V/S Income Tax Officer, Ward- Research Foundation, 2nd 7 (2), Ahmedabad Floor, Prasanna House, Associated Society, Near Akota Stadium, Vadodara- 390020 (Appellant) (Respondent) PAN: AAMTS4464N Appellant by : Shri Bandish Soparkar, AR Respondent by : Shri Surendra Kumar, CIT/ D.R. (आदेश)/ORDER Date of hearing : 07 -12-2017 Date of Pronouncement : 18 -12-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMB…