Commissioner of Income Tax (Exemptions) Kolkata v. Batanagar Education and Research Trust

9 SCC 439Reported decision2021#25840 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11 Section 115BBC Section 12 Section 120 Section 124 Section 127 Section 12A Section 12AA

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Judgments citing Commissioner of Income Tax (Exemptions) Kolkata v. Batanagar Education and Research Trust

Hemkunt Foundations, Gurugram vs. Principal Commissioner of Income Tax, (Central) -1, Delhi

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

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing

Section 12ASection 133ASection 143(2)Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2021-22 AND Stay Application No.329Del/2024 ( In ITA No. 631/DEL/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, RD 42, Sector 42, Central-1, Gurugram, Haryana New Delhi PIN: 122 002 PAN No. AAATH8443C (Appellant) (Respondent) Assessee by: S/Shri Salil Kapoor, Sumit Lalchandani, Shivam Yadav, Ms. Ananya Kapoor, Tarun Chanana, Utkarsa Kumar Gupta, Advocates Department by: Shri Sunil Aga…

Super Iron Foundry, Kolkata vs. ACIT, Cir. 36, Kolkata

In the result, the appeal of assessee allowed

ITA 270/KOL/2022[2014-15]Status: DisposedITAT Kolkata11 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 143(3)Section 68

…assessee trust. Mr. Kundalia, learned counsel for the appellant/revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax (Exemptions) Kolkata Vs. Batanagar Education and Research Trust, reported in (2021) 9 SCC 439. On going through the said decision we find that the same is factually distinguishable as in the said case the Hon' ble Supreme Court brought out the answers which were culled out from the managing trustee of the said trust. A questionnaire had been given by the department. In the case on hand the tribunal has noted that in spite of specific reques…

Commissioner of Income Tax (Exemption) vs. Sanskriti Sagar

ITAT/46/2018HC Calcutta26 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 12ASection 133ASection 260

…state that the assessee has received Rs. 85,000/- as donation from Herbicure and Herbicure was involved in money laundering and therefore, the assessee was directed to show cause as to 1 (2021) 9 SCC 439 ITAT NO. 46 OF 2018 Page 7 of 10 why their registration should not be cancelled as they were also engaged in money laundering. The assessee submitted his reply denying the allegations and stating as to how the donation was received by cheque and was credited in the bank account of the assessee and the donation was applied for the object…