Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment (382 ITR 6)

Q: What is Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment authority for?

If an assessee has applied for approval of a fund or exemption within a reasonable time, the exemption should not be denied due to delays in processing by the tax authorities. The taxing authorities erred in holding that gross receipts are taxable without allowing expenditure when exemption is denied.

Q: How many judgments cite Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment?

26 judgments on BharatTax cite Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment (382 ITR 6), spanning 2017 to 2026.

Q: Which sections of the Income Tax Act does Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment come up under?

It is most often cited in judgments turning on Section 10(25)(iv), Section 143(3), Section 11, Section 119(2)(b), Section 12A, Section 12AA.

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

…receipts are taxable without allowing expenditure, whereas it is settled law that only surplus of income over expenditure is taxable even if exemption is denied (CIT v. Society for Promotion of Education, Adventure Sport and Conservation of Environment (2016) 382 ITR 6 (SC)). 5. That the authorities below failed to appreciate that the appellant had in fact applied Rs. 1,06,33,000/- towards revenue expenditure, further applied Rs. 13,50,900/- towards capital expenditure (excluding borrowed funds), and set apart Rs. 7,92,441/- (within the 15% permissible limit u/s U(l)(a)) for charitable purposes, and therefore th…

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

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)

…nheld mandatory; failure results in deemed registration.\n2.2.2 CIT v. Gettwell Health & Education Samiti (2019) 419 ITR 353 (Raj HC) -\nDeemed registration directed after four-year delay post-remand.\n2.2.3 CIT v. Society for Promotion of Education... (2016) 382 ITR 6 (SC)-\nDismissal of Revenue appeal treated as affirmation of deemed registration\nconcept.\n2.2.4 CIT v. Surya Educational & Charitable Trust (2013) 355 ITR 280 (P&H HC)-\nNon-disposal within six months results in deemed grant.\n2.2.5 DIT(E) v. St. Ann's Educational Society (2020) 425 ITR 642 (Kar HC) -\nSimilar view of deemed approval.\n3. REVENUE…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E), JAIPUR

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR

Section 12ASection 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1015 & 1021/JPR/2024 Arya Samaj Mandir, cuke The Commissioner of Vs. 1, Dayanand Marg, Income-tax (Exemption), Bhilwara. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA7514R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, Advocate & Shri Hemang Gargieya, Advocate. jktLo dh…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR

Section 12ASection 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B-Bench” JAIPUR\nडॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA No. 1015 & 1021/JPR/2024\n\n\nArya Samaj Mandir,\n1, Dayanand Marg,\nBhilwara.\nबनाम\nVs.\nThe Commissioner of\nIncome-tax (Exemption),\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABAA7514R\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assessee by : Shri Devang Gargieya, Advoca…

BREACH CANDY HOSPITAL TRUST EMPLOYEES COMPREHENSIVE GRATUITY SCHEME,MUMBAI vs. INCOME TAX OFFICER, WARD 19(1)(2), MUMBAI

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 3739/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri J.D. Mistri &For Respondent: Ms. Monika H. Pande, Sr. DR

Section 10(25)(iv)

…ee should not be denied exemption claimed by it. In this regard, the assessee placed reliance on the decision rendered by Hon’ble Supreme Court in the case of CIT vs. Society for the Promotion of Education, Adventure Sport & Conservation of Environment (2016)(382 ITR 6)(SC). The AO, however, did not accept the explanations given by the assessee. Accordingly, he rejected the exemption claimed by the assessee u/s 10(25)(iv) of the Act in both the years under consideration. The Ld CIT(A) also confirmed the orders passed by the AO in both the years. 3. The Ld A.R submitted that the assessee has filed the application…

BREACH CANDY HOSPITAL TRUST EMPLOYEES COMPREHENSIVE GRATUITY SCHEME,MUMBAI vs. INCOME TAX OFFICER, WARD 19(1)(2), MUMBAI

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 3738/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri J.D. Mistri &For Respondent: Ms. Monika H. Pande, Sr. DR

Section 10(25)(iv)

…ee should not be denied exemption claimed by it. In this regard, the assessee placed reliance on the decision rendered by Hon’ble Supreme Court in the case of CIT vs. Society for the Promotion of Education, Adventure Sport & Conservation of Environment (2016)(382 ITR 6)(SC). The AO, however, did not accept the explanations given by the assessee. Accordingly, he rejected the exemption claimed by the assessee u/s 10(25)(iv) of the Act in both the years under consideration. The Ld CIT(A) also confirmed the orders passed by the AO in both the years. 3. The Ld A.R submitted that the assessee has filed the application…

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu

Section 11Section 12ASection 143(3)Section 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1012/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal and Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, s Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. PAN: AAALP0097L Appellant/ Assessee Respondent /Revenue Assessee by Shri Vipul Joshi – AR Revenue by Shri Ajay Kumar Keshari & Shri Rajesh Gawali– DR’s Date of hearing 17/04/2024 Date of prono…

INSTITUTE MANAGEMENT COMMITTEE OF ITI,NARAYANPUR vs. INCOME TAX OFFICER, EMEMPTION-I, RAIPUR

In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our observations hereinabove

ITA 27/RPR/2019[2015-16]Status: DisposedITAT Raipur21 Aug 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.27/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2015-16 V. Institute Management Committee, The Income Tax Officer- Women Iti, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [Pan: Aaati 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By None प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 14.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 22.08.2023

For Respondent: Mr.Satya Prakash Sharma

Section 11Section 12ASection 143(3)

…आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य, एवं श्री अरुण खोडपिया, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.27/RPR/2019 निर्धारण वर्ष /Assessment Year: 2015-16 v. Institute Management Committee, The Income Tax Officer- Women ITI, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [PAN: AAATI 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ A…

JAYA HIND INDUSTRIES PVT. LTD., (EARLIER KNOWN AS JAYA HIND INVESTMENTS PVT.LTD,.),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

ITA 739/PUN/2018[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

For Appellant: Shri Mukesh M. PatelFor Respondent: Shri S.P. Walimbe

Section 12ASection 143(3)Section 80BSection 80GSection 80G(5)

…nt order. The Ld. CIT(Appeals) while granting relief to the assessee followed the ratio laid down by the Hon'ble High Court of Allahabad in the case of Society for promotion of Education which was approved by the Hon'ble Apex Court in its decision reported in 382 ITR 6 (SC). As per the said decision if an application for exemption in the case of a Charitable Trust is not entertained within a period of 6 months, the Trust is deemed to have been granted approval or registration. 9. During the course of hearing before the Tribunal on 19.12.2018, the Bench asked the AR for the assessee to submit a brief note in regar…

PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

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

ITA 943/MUM/2021[2015-16]Status: DisposedITAT Mumbai19 May 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Shri Dhramveer Singh

Section 153Section 153ASection 153CSection 22Section 23Section 23(4)

…eliance on the following judicial precedents - Judicial precedents in the context of approvals under section 1 2AA and 80G of the Act 40. The Appellant places reliance on the decision of Hon'ble Supreme Court in case of CIT vs Society for Promn. of Edn (2016) 382 ITR 6 (SC) (Copy is enclosed at page 315 to 316 of the paperbook) wherein the Hon'ble Supreme Court, in the context of application under section 12A of the Act, held that when application under section 12A for grant of registration was not responded to within stipulated period of six months, said application for registration to deemed to have been allowe…