Commissioner of Income Tax v. Omkar Saran & Sons.

62 Taxmann 440Supreme Court of India1992#18131 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 12ab(4)(ii)section 12aa(3)section 12ab(4)cancellation of registrationsection 13(1)section 12aasection 40(a)section 12absection 40section 12asection 12section 132

Judgments citing Commissioner of Income Tax v. Omkar Saran & Sons.

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.801/IND/2024 M/s Truba Education Society, 250, Sagar Plaza, M.P. Nagar Zone II, Bhopal (Assessee/Appellant) Pr. CIT (Central) Bhopal बनाम/ Vs. (Revenue/Respondent) PAN: AABAT0008P Assessee by | Shri Sumit Nema, Sr. Adv. with Gagan Tiwari, Arun Dwivedi, Ms. Priyal Jain Advocates; ARs Revenue by | Shri Ram Kumar Yadav, CIT-DR Date of final Hearing 30.01.2025 Date of Pronouncement 24.04.2025 आदेश / ORDER Per B.M. Biyani, AM: F…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bengaluru Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bangalore Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.458/Bang/2023 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti PCIT (Central) Vs. Viswaneedam Post Bangalore Magadi Main Road Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT Assessment Year: 2021-22 M/s. Adarsh Vidya Kendra Trust 8/9, 27th Cross, Banashankari 2nd Stage PCIT (Central) Vs. B…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income-Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.458/Bang/2023 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti PCIT (Central) Vs. Viswaneedam Post Bangalore Magadi Main Road Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT Assessment Year: 2021-22 M/s. Adarsh Vidya Kendra Trust 8/9, 27th Cross, Banashankari 2nd Stage PCIT (Central) Vs. B…

Commissioner of Income Tax v. Omkar Saran & Sons. (62 Taxmann 440) — Cited in 5 Judgments | BharatTax