Which sections of the Income Tax Act does CIT v. Surya Educational & Charitable Trust come up under?

It is most often cited in judgments turning on Section 115BBC(3), Section 115BBC(I), Section 12A, Section 12AB(1), Section 12AB(4), Section 13(1)(c).

CIT v. Surya Educational & Charitable Trust

Q: How many judgments cite CIT v. Surya Educational & Charitable Trust?

26 judgments on BharatTax cite CIT v. Surya Educational & Charitable Trust (15 Taxmann.com 123), spanning 2012 to 2025.

15 Taxmann.com 123High Court2011#4582 most cited

What is CIT v. Surya Educational & Charitable Trust authority for?

At the stage of registration under Section 12AA, the extent and nature of activities are not required to be examined; this is to be examined during assessment proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Surya Educational & Charitable Trust · Section 12AA · registration · extent of activities · nature of activities · assessment proceedings

Also reported as

355 ITR 280203 Taxmann 53

Sections most often in play

Section 115BBC(3)Section 115BBC(I)Section 12A Section 12AB(1)Section 12AB(4)Section 13(1)(c)Section 2(15)Section 80G

Read the full judgment

Issues it is cited on

section 12ab(4)cancellation of registration section 12ab(1)section 2(15)section 12aa section 80g(5)section 12ab section 12a section 12 section 80g section 11 section 13

Judgments citing CIT v. Surya Educational & Charitable Trust

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…n directed after four-year delay post-remand. 2.2.3 CIT v. Society for Promotion of Education... (2016) 382 ITR 6 (SC)- Dismissal of Revenue appeal treated as affirmation of deemed registration concept. 2.2.4 CIT v. Surya Educational & Charitable Trust (2013) 355 ITR 280 (P&H HC)- Non-disposal within six months results in deemed grant. 2.2.5 DIT(E) v. St. Ann's Educational Society (2020) 425 ITR 642 (Kar HC) - Similar view of deemed approval. 3. REVENUE'S COUNTER-LATER BINDING PRECEDENTS 3.1 Supreme Court has settled the law that there is no deeming fiction. 3.1.1 CIT v. Muzafar Nagar Development Authority (2015)…

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

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

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

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

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Section 12A

M/S Santosh Foundation, Rampura Phul vs. Commissioner of Income Tax (Exemption), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

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

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 12ASection 135(1)

…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. No. 286/Asr/2017 Assessment Year: NA M/s Santosh Foundation Vs. Commissioner of Income Tax H. No. 2, Friends Enclave, (Exemptions), Chandigarh Near Star Resorts, Bye Pass Road, Rampura Phul. [PAN: AAQTS1243M] (Appellant) (Respondent) Appellant by: Sh. Sudhir Sehgal & Sh. P.N. Arora, Adv. Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 08.08.2023 Date of Pronouncement: 12.09.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal i…

Bahadur Ke Textiles & Knitwear Association, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

…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. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

Bahuder Ke Textiles and Knitwears Association, Ludhiana vs. Commissioner of Income Tax ( Exemption ), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

Guru Teg Bahadur Eduational Trust, Jalandhar vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 301/ASR/2018[2018-19]Status: DisposedITAT Amritsar16 Aug 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

Section 10Section 12Section 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. 301/Asr/2018 Assessment Year: 2018-19 Guru Teg Bahadur Educational Vs. CIT(E), Trust Gurudwara Thara Sahib, Chandigarh. Village Hazara, Distt. Jalandhar. [PAN: AAATG9403B] (Appellant) (Respendent) Appellant by Sh. Surinder Mahajan, Vikash Bhagat & K. Bhagat, ARs. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against th…

M/S Baba Banda Bahadur Memorial and Educational Society, Faridkot vs. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…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. 66/Asr/2017 Assessment Year:2015-16 M/s Baba Banda Bahadur Vs. CIT(E), Memorial And Educational Chandigarh. Society, Thakur Dwara, Mohalla Talah, Faridkot,Punjab. [PAN: AABTB1122F] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16 .08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against the order dated 30.12.2…

M/S Step by Step Junior School Society, Amritsar vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.596/Amr/2016 Assessment Year2015-16 M/s. Step By Step Junior School V.S. CIT Exmp. Society Chandigarh 8,R.B. rattan Chand Road, The Mall Amritsar – 143001 (Punjab) PAN:AAMTS9930K (Respondent) (Appellant) Appellant by Sh. P.S. Arora, Adv. Respondent by Sh. Anupam Kant Garg, DR Date of Hearing 09.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by the assessee feeling aggrieved by the order passed by the…

Vishwa Nath & Santosh Bakshi Charitable Educational Trust, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8498/DEL/2019[-]Status: DisposedITAT Delhi10 May 2021

Bench: Shri Amit Shukla & Shri B.R.R. Kumari.T.A. No.8498/Del/2019

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 12ASection 80G

…upon the decisions of the Karnataka High Court in Sanjeevamma Hanumanthe Gowda Charitable Trust Vs. Director of Income-tax (Exemptions) (2006) 285 ITR 327 (Kar) and of the Punjab and Haryana High Court in CIT Vs. Surya Educational and Charitable Trust (2013) 355 ITR 280 (P&H) to submit that if the objects envisaged by a Trust were charitable in nature registration could not be refused by the Commissioner on grounds of charitable activities not having been conducted by the Trust. 14. Ld. Counsel urged that the several objectives envisioned by the Trust were purely charitable and Hon’ble Delhi High Court had also…

Mesers Border People Education Society, Ferozpur vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 469/ASR/2018[2016-17]Status: DisposedITAT Amritsar15 Jan 2020AY 2016-17

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: Nil Border People Educational Cit(Exemptions) Society, Chandigarh. Ferozepur City, Vs. [Pan:Aaabb 0422F] (Appellant) (Respondent)

For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Smt. Prabjot Kaur (Ld. CIT-DR)

Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER Assessment Year: NIL Border People Educational CIT(Exemptions) Society, Chandigarh. Ferozepur City, Vs. [PAN:AAABB 0422F] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora (Ld. Adv.) Respondent by: Smt. Prabjot Kaur (Ld. CIT-DR) Date of hearing: 29.11 .2019 Date of pronouncement: 16.01.2020 ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the Appellant Society against the impugned order dated 31.07.2018 passed by the Ld. CIT(Exemptions), Chandig…

Aakanksha Utprerak Samajik Sanstha, Dhanbad vs. CIT Exemption, Patna

In the result, appeal of the assessee is allowed

ITA 6/RAN/2017[]Status: DisposedITAT Ranchi28 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Aakanksha Utprerak Vs Cit(E), Patna Samajik Sanstha, Nawagarh More, Po-Kharkharee, Dhanbad-828125 Pan No. : Aacaa 2234 K .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri Inderjit Singh, CIT(Sr.DR)

Section 11Section 12A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : NA Aakanksha Utprerak vs CIT(E), Patna Samajik Sanstha, Nawagarh More, PO-Kharkharee, Dhanbad-828125 PAN No. : AACAA 2234 K .. Respondent (Appellant) Assessee by : Shri Devesh Poddar, AR Revenue by : Shri Inderjit Singh, CIT(Sr.DR) Date of Hearing : 26.11.2018 Date of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(E), Patna, dated 27.10.2016 in rejecting the grant of…

World Leaders Organisation, Gurgaon vs. Commissiner of Income Tax (Exemption), Chandigarh

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

ITA 1398/CHANDI/2016[]Status: DisposedITAT Chandigarh26 Nov 2018

For Appellant: Shri Rohit Jain & Ms. Tejasvi JainFor Respondent: Shri Ram Mohan Singh, CIT-DR

Section 12ASection 2(15)Section 25Section 8

…or which the company is established as addressed in clause (iii)(A). Inviting attention to the decisions of the jurisdictional High Court in the case of CIT v. O.P Jindal Global University : 219 Taxman 70 and the case of Surya Educational & Charitable Trust : 355 ITR 280, it was his submission that at the time of grant of registration, the legal precedent is that only the aims and objects need to be considered. It was also his submission that since the CIT (Exemptions) went into the issue of the activities carried out by the assessee, the assessee has placed an application for admission of additional evidences ci…

Sarvodaya Welfare Society, Ranchi vs. CIT Exemption, Patna

In the result, appeal of the assessee is allowed

ITA 237/RAN/2017[17-18]Status: DisposedITAT Ranchi26 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Sarvodya Welfare Society, Vs Cit(E), Patna Bethany Convent Compound, Kadru Road, Near Kadru Over Bridger, P.Odoranda, Dist-Ranchi- 834002 Pan/Gir No. : Aanas 3371 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 22.11.2018 Date Of Pronouncement : 26.11.2018

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri Inderjit Singh, CIT(Sr.DR)

Section 12A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : NA Sarvodya Welfare Society, vs CIT(E), Patna Bethany Convent Compound, Kadru Road, Near Kadru Over Bridger, P.ODoranda, Dist-Ranchi- 834002 PAN/GIR No. : AANAS 3371 A .. Respondent (Appellant) Assessee by : Shri Devesh Poddar, AR Revenue by : Shri Inderjit Singh, CIT(Sr.DR) Date of Hearing : 22.11.2018 Date of Pronouncement : 26.11.2018 O R D E R Per Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(E), Patna,…

M/S Nai Pahal Foundation, Ranchi vs. CIT Exemption, Patna

In the result, appeal of the assessee is allowed

ITA 268/RAN/2016[]Status: DisposedITAT Ranchi26 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na M/S Nai Pahal Foundation, Vs Cit(E), Patna 13P, Srs Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 Pan No. : Aacan 4248 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri A.K.Mohanty, JCIT(Jr.DR)

Section 11Section 12A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : NA M/s Nai Pahal Foundation, vs CIT(E), Patna 13P, SRS Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 PAN No. : AACAN 4248 A .. Respondent (Appellant) Assessee by : Shri Devesh Poddar, AR Revenue by : Shri A.K.Mohanty, JCIT(Jr.DR) Date of Hearing : 26.11.2018 Date of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(E), Patna, dated 11.07.2016 in re…

M/S Aphaj Gaue Sewa Ashram, Barnala vs. CIT(E), Chandigarh

ITA 1159/CHANDI/2017[0000-00]Status: DisposedITAT Chandigarh25 Sept 2018AY 0000-00

For Appellant: Shri. Tej Mohan SinghFor Respondent: Dr. Gulshan Raj

Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ीमती "दवा "संह, "याय"क सद"य एवं, डा. बी.आर.आर. कुमार, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM आयकर अपील सं./ ITA NO. 1159/Chd/2017 Under Section 12AA M/s Aphaj Gaue Sewa Ashram The CIT(Exemption) बनाम Ram Bagh Road Chandigarh Barnala Punjab "थायी लेखा सं./PAN NO: AACTA0753E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Tej Mohan Singh राज"व क" ओर से/ Revenue by : Dr. Gulshan Raj सुनवाई क" तार"ख/Date of Hearing : 28/08/2018 उदघोषणा क" तार"ख/Date…

Indian Leather Technologists' Association, Kolkata vs. CIT(Exemption), Kolkata

In the result, the appeal of assessee is allowed

ITA 1634/KOL/2017[-----]Status: DisposedITAT Kolkata11 Jul 2018

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

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

…1 Indian Leather Technologists Association, आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 1634/Kol/2017 Assessment Year: Indian Leather Technologists Vs. Commissioner of Income-tax Association (PAN: AAATI3153L) (Expemption), Kolkata Appellant Respondent Date of Hearing 03.07.2018 Date of Pronouncement 11.07.2018 For the Appellant Shri Pijush De, FCA For the Respondent Shri Sallong Yaden, Addl. CIT ORDER Per Shri A.T.…

M/S Shri Hari Sadhna Sanskar Sanrakshan, Gwalior vs. CIT Exmp., Bhopal

In the result, appeals of the assessees are allowed

ITA 319/AGR/2016[]Status: DisposedITAT Agra16 Jan 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri R.K. Agarwal And Shri Rahul Agarwal, AdvocatesFor Respondent: Shri Inderjeet Singh, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA No. 343 /AGR/2016 N.A. M/s Samajik Pragya Prasar CIT(Exemption), Samiti, 36 Rishi Puram Vs. Vibhuti Khand, Gomti Nagar, Sikandra, Agra Lucknow (U.P.) PAN AAHTS 4173 K Appellant by: Shri R.K. Agarwal And Shri Rahul Agarwal, Advocates Respondent by: Shri Inderjeet Singh, CIT DR ITA No. 319 /AGR/2016 N.A. M/s Shri Hari CIT (Exemption), SadhnaSanskarSanrakshan Vs. Bhopal , AvamManav Kalyan Trust, Gwalior APPELLANT RESPONDENT Appellant by: Shri Rajendra Sharma, Advocate Respo…

Regional Education Development Welfare Society, Gurgaon vs. CIT, Faridabad

The appeal of the assessee is allowed

ITA 6513/DEL/2014[]Status: DisposedITAT Delhi04 Oct 2017

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Atiq Ahmad, Sr. DR

Section 12ASection 143(3)Section 2(15)

…in case of Fifth Generation Education Society (158 ITR 634) vi. Hon’ble Karnataka High Court decision in case of Garden City Education Trust (191 Taxman 238) vii. Hon’ble Punjab & Haryana High Court decision in case of Surya Educational & Charitable Trust (355 ITR 280)(203 Taxman 53) viii. Hon’ble Allahabad High Court decision in case of Red Rose School (212 CTR 394) ix. Hon’ble Allahabad High Court decision in case of (340 ITR 86) x. Hon’ble Punjab & Haryana High Court decision in case of BKK Memorial Trust (256 CTR 424) xi. Hon’ble Supreme Court decision in case of Queen’s Educational Society (372 TR 699) x…

Kunti Naman Pharma & Technology Science Society, Haridwar vs. CIT, Dehradun

In the result, the appeal of the Assessee is allowed

ITA 114/DEL/2014[]Status: DisposedITAT Delhi04 Jan 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Ms. Rachna Singh, CIT(DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A.No.114/Del/2014 A.Y. : ------------ KUNTI NAMAN PHARMA & COMMISSIONER OF INCOME TECHNOLOGY SCIENCE SOCIETY VS. TAX, C/O ANIL ASHOK & ASSOCIATES, DEHRADUN CHARTERED ACCOUNTANTS, 1ST FLOOR, VERMA SWEETS, ARYA NAGAR, JWALAPUR, HARIDWAR (UTTARAKHAND) (PAN: AAATK9002E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Piyush Kaushik, Adv. Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the present appeal against the impugned…