CIT v. Surya Educational & Charitable Trust

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.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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 12ASection 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 registrationsection 12ab(1)section 2(15)section 12aasection 80g(5)section 12absection 12asection 12section 80gsection 11section 13

Judgments citing CIT v. Surya Educational & Charitable Trust

Roshan Charitable Trust, Mumbai vs. CIT (E), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3222/MUM/2016[]Status: DisposedITAT Mumbai04 Nov 2016

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Roshan Charitable Trust, C/O 29Th Commissioner Of Income-Tax Bank Street, Sonawala Building-Fort, 6Th Vs. (Exemptions), Floor, Piramal Mumbai-400023 Chambers, Parel, Mumbai-400012. Pan: Aactr2405A .. Appellant Respondent .. P.J. Pardiwala, Ar Assessee By Revenue By .. K.B. Shukla (Citdr.) Date Of Hearing .. 27-10-2016 .. Date Of Pronouncement 04-11-2016

Section 12ASection 13Section 19

…E) could only deny it the benefit of Section 11 and 12 of the Act at the time of assessment. Learned Counsel for the assessee also relied on the decision of Hon‟ble Punjab & Haryana High Court in the case of CIT Vs. Surya Education and Charitable Trust (2013) 355 ITR 280 (P&H). 9. We have heard rival contentions and gone through the facts and circumstances of the case. We have also perused the relevant materials produced before us. We have 8 gone through the provisions of Section 12AA of the Act i.e. the procedure for registration of trust. The relevant provision read as under:- “Procedure for registration. 12A…

M/S. Lord Krishna Charitable Trust, Rohtak vs. CIT, Rohtak

In the result, the appeal of the assessee-trust is allowed

ITA 6799/DEL/2013[]Status: DisposedITAT Delhi06 Jul 2016

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Shri Naveen Gupta, AdvocateFor Respondent: Shri Sanjay Kumar, CIT/DR
Section 12ASection 143(3)

…ot and whether the aims and objects of the Trust are charitable in nature. For this proposition, reliance is placed on the following decisions :- (i). Fifth Generation Education Society v. CIT, 185 ITR 634 (All.) (ii). Surya Educational and Charitable Trust, 355 ITR 280 (P&H). (iii). Maliram Charitable Trust vs. CIT, 260 ITR (AT) 118 (Amr.) (iv) Sanjeevamma Hanumanthe Gowda Charitable Trust vs. DIT, 285 ITR 327 (Karn.) 4 ITA No.6799/Del./2013 (v). St. Don Bosco Educational Society v. CIT 90 ITD 477 (Luck) and (v). Aggarwal Mitra Mandal Trust v. DIT, 106 ITD 531 (Del.) It was further submitted that there is no…

Indian Education Society, Hisar vs. CIT, Hisar

The appeal is allowed

ITA 941/DEL/2013[]Status: DisposedITAT Delhi26 Apr 2016

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: -- Indian Education Society, Vs. Cit 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (Pan: Aaati3921J) (Appellant) (Respondent) Assessee By: S/Shri Dinesh Gupta, Ca & Raja Kumar, Adv. Department By: Shri A.K. Saroha, Cit(Dr) Date Of Hearing : 28 .01.2016 Date Of Pronouncement: 26 :04.2016 Order Per I.C. Sudhir:The Appellant – Indian Education Society (The Society For Short) Has Preferred This Appeal Against The Cancellation Of Registration Under Section 12Aa Of The Income-Tax Act, 1961 By The Learned Cit On The Following Four Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Holding That The Assessee Society Did Not Exist For Educational Purposes, Without Assigning Any Cogent Reasoning For This Conclusion; 2. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Ordering Cancellation Of The Assessee’S Registration Under Section 12-Aa Of The Income-Tax Act;

For Appellant: S/Shri Dinesh Gupta, CA & RajaFor Respondent: Shri A.K. Saroha, CIT(DR)
Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “C” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT Assessment Year: -- Indian Education Society, vs. CIT 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (PAN: AAATI3921J) (Appellant) (Respondent) Assessee by: S/Shri Dinesh Gupta, CA & Raja Kumar, Adv. Department by: Shri A.K. Saroha, CIT(DR) Date of hearing : 28 .01.2016 Date of pronouncement: 26 :04.2016 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER The appellant – Indian Education Society (the Society for short) has preferred this appeal against the cancellation of registration under section 12AA of t…

M/S. Shree Balaji Educational Trust, Haridwar vs. CIT, Dehradun

In the result, appeal of the assessee is allowed in the manner as indicated above

ITA 877/DEL/2014[]Status: DisposedITAT Delhi18 Mar 2016

Bench: Sh. G.D. Agrawal V.P. & Sh. C.M. Garg, J.M Shree Balaji Educational Trust Vs Cit C/O Anil Ashok & Associates, Ca Dehradun 1St Floor Verma Sweets, Arya Nagar, Jwalapur Haridwar Appellant Respondent

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Sh. Munish Kumar, CIT DR
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI Before Sh. G.D. Agrawal V.P. and Sh. C.M. Garg, J.M Shree Balaji Educational Trust VS CIT C/o Anil Ashok & associates, CA Dehradun 1st Floor Verma Sweets, Arya Nagar, Jwalapur Haridwar APPELLANT RESPONDENT PAN No. AALTS2383M Appellant by: Sh. Piyush Kaushik, Adv. Respondent by: Sh. Munish Kumar, CIT DR Date of final hearing : 08/02/2016 Date of pronouncement : 18.03.2016 ORDER Per C.M. Garg, JM 1. This appeal by the applicant trust has been filed against the order of the CIT, Dehradun dated 17.10.2013 by which the application of the appellant seekin…

Hari Om Sewa Dal, Rohtak vs. CIT (Exemptions), Chandigarh

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

ITA 2286/DEL/2015[]Status: DisposedITAT Delhi04 Nov 2015

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble, Judicia Member

For Appellant: Sh. Naveen Gupta, AdvFor Respondent: Sh. H.K. Choudhary, CIT(DR)
Section 12ASection 17E

…irement of section 12A nor section 80G has any relevance at this stage. The impugned order cannot, therefore, be sustained and is quashed.” Similarly, the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Surya Education and Charitable Trust, (2013) 355 ITR 280 (P&H) held that the objects of the provisions of Section 12AA of the Act is to examine the genuineness of the objects of the institutions, but not the application of income of the trust for charitable. The stage for application of income is yet to arrive when such trust/institution files the return. The relevant para of this case is reproduced as…

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

…vities were not what was professed in the deed of Trust.” 6.3. He has also relied upon the decision of Punjab & Haryana High Court in case of Commissioner of Income Tax-II, Chandigarh vs. Surya Educational & Charitable Trust reported in [2013] 355 ITR 280 wherein it has been held as under:- (5 of 11) [ITA-163/2012] “8. We have heard learned counsel for the appellant, but find no merit in the present appeals. As per Section 12AA of the Act, an application for registration of the Trust and Institution is required to be made within one year from the date of creation…