Commissioner of Income Tax v. Chandrika Educational Trust

207 ITR 108High Court1994#12392 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 263 Section 144B Section 56 Section 80P(2)(a)(i)Section 80P(2)(d)Section 142(1)Section 143(2)

Issues it is cited on

section 80p(2)(a)(iii)section 80j inadequate enquiry section 120 section 144a section 80hhc section 129 section 80hh section 80p(1)section 263(1)lack of enquiry computer software

Judgments citing Commissioner of Income Tax v. Chandrika Educational Trust

Sri Ramaseva Bahusara Kshariya Co-Op. Society Limited, Shimoga vs. Pr. CIT, Bengaluru-1, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R

Section 143(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)

…ITANo.861/Bang/2025 M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Ramaseva Bahusara Kshariya Co-op. Society Ltd. 01, Ramanna Setty Park SPM Road, Doddapete SO Vs. Principal CIT Shimoga 577 202 Bengaluru-1 Karnataka PAN NO :AAAJS0083P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sri Kiran D., D.R. Date of Hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, J…

Bharath Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bangalore -1, Bangalore

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ferent from that relied by the ld. PCIT. Bharath Credit Co-operative Society Limited, Bengaluru Page 10 of 30 7.1 The division Bench of the Hon’ble High Court of Kerala in the case of Commissioner of Income Tax v. Chandrika Educational Trustreported in (1994) 207 ITR 108 had held as under:- “In entertaining an appeal from the Commissioner's order what the Tribunal does is to examine whether the said order is sustainable in law and whether it is within the powers conferred by section 263. Therefore, when the Commissioner has chosen to set aside the order of the Income-tax Officer only on a particular ground, the…

Adarsha Souharda Sahakari Niyamit Sirsi, Sirsi vs. Pr. Commissioner of Income Tax, Huballi

ITA 1165/BANG/2025[2020-21]Status: DisposedITAT Bangalore27 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Prakash Hegde, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)

…ot entitled to go beyond and sustain the Order of PCIT on grounds different from that relied by the 1d. PCIT. 7.1 The division Bench of the Hon'ble High Court of Kerala in the case of Commissioner of Income Tax v. Chandrika Educational Trustreported in (1994) 207 ITR 108 had held as under:- "In entertaining an appeal from the Commissioner's order what the Tribunal does is to examine whether the said order is sustainable in law and whether it is within the powers conferred by section 263. Therefore, when the Commissioner has chosen to set aside the order of the Income-tax Officer only on a particular ground, the T…

Sheth Chimanlal Govinddas Memorial Trust, Pune vs. CIT(Exemption), Pune

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21

Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

…e quashed. Submission of ld.DR : 3. Ld.Departmental Representative(ld.DR) read the Order u/s 263 and supported it. Ld.DR for the Revenue relied on the following decisions : Hon'ble High Court of Kerala in the case of CIT Vs. Chandrika Educational Trust [1994] 207 ITR 108 (Kerala) vide order dated 21.07.1993. Hon'ble High Court of Karnataka in the case of CIT Vs. Fr.Mullers Charitable Institutions [2014] 44 taxmann.com 275 (Karnataka) vide order dated 10.02.2014. Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, Assessee is a Charitable Trust registered u/s.12AA of the…

Bhavana Co-Op Credit Society Niyamita, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

In the result the appeal filed by the assessee is allowed

ITA 1074/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…entitled to go beyond and sustain the Order of PCIT on grounds different from that relied by the ld. PCIT. 8.1 The division Bench of the Hon’ble High Court of Kerala in the case of Commissioner of Income Tax v. Chandrika Educational Trust reported in (1994) 207 ITR 108 had held as under:- M/s. Bhavana Co op Credit Society Niyamitha, Sirsi Page 11 of 31 “In entertaining an appeal from the Commissioner's order what the Tribunal does is to examine whether the said order is sustainable in law and whether it is within the powers conferred by section 263. Therefore, when the Commissioner has chosen to set aside the…

Gonikoppal Primary Rural Agricultural Credit Co-Operative Society Limited, Kodagu vs. Pr. Commissioner of Income Tax, Bengaluru-3, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

Sbi Life Insurance Company Limited, Mumbai vs. Principal Commissioner of Income Tax -1, Mumbai

In the result, the grounds of appeal raised by assessee are allowed

ITA 3364/MUM/2025[2019-20]Status: DisposedITAT Mumbai31 Oct 2025AY 2019-20

Bench: Shri Pawan Singh& Smt. Renu Jauhri

Section 143Section 143(3)Section 254(1)Section 263

…ITR 773 (SC)  DCIT vs Bajaj Allianz Insurance Co. Ltd. (supra)  CIT vs Howrah Four Mills Ltd. (1999) 236 ITR 156 (Calcutta)  CIT vs Jagadhri Electric Supply & Industrial Co. (1981) 7 Taxman 56 (Punjab & Haryana)  CIT vs Chandrika Educational Trust (1994) 207 ITR 108 (Kerala)  CIT vs Max India Ltd. (2008) 166 Taxman 188 (SC)  CIT vs Paville Projects (P) Ltd. (2023) 149 taxmann.com 115 (SC) 9. On the other hand, the ld. CIT-DR for the revenue submits that order of Pune Tribunal is not applicable on PCIT -1, Mumbai, who is not under the territorial jurisdiction of Pune Tribunal. And in case, the issue is de…

Sbi Life Insurance Company Limited, Mumbai vs. Principal Commissioner of Tax -1, Mumbai

In the result, the grounds of appeal raised by assessee are allowed

ITA 3363/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Smt. Renu Jauhri

Section 143Section 143(3)Section 254(1)Section 263