Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment

382 ITR 6Supreme Court of India2016#4516 most cited

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.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Society for Promotion of Education · Adventure Sport & Conservation of Environment · 382 ITR 6 · SC · 2016 · section 10(25)(iv) · exemption · delay in processing · gratuity fund · approval · deemed registration

Sections most often in play

Section 10(25)(iv)Section 143(3)Section 11Section 119(2)(b)Section 12ASection 12AASection 143(1)Section 147

Issues it is cited on

section 12aa(3)section 80g(5)(vi)section 10(23c)section 12aasection 2(15)registration under section 12achief commissionersection 40asection 80g(5)section 12asection 12section 80g

Judgments citing Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment

Lord Mahavira Homoeophatic Medical College and Hospital, Ludhiana vs. Income Tax Officer (Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 383, 139 & 125/ASR/2018& 2020 (ASSESSMENT YEARS: 2014-15 to 2016-17) Lord Mahavira Homoeopathic Vs. Income Tax Officer, Medical College and Hospital, (Exemption), Jalandhar DR. Haneman Chowk, Kitchlu Nagar, Ludhiana [PAN:AAATL1645C] (Assessee) (Revenue) Assessee by Sh. Sudhir Sehgal, Adv. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 16.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, JM: These present appeals filed by the…

Income Tax Officer (Exemptions), Rajahmundry vs. Rural India Self Development Trust, Rajahmundry

In the result, appeal filed by the Revenue and the Cross

ITA 378/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Rural India Self Rajahmundry. Development Trust, D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. Pan No. Aaatr 3046 F (Appellant) (Respondent) C.O.No.117/Viz/2018 (Arising Out Of Ita No. 378/Viz/2018) (Asst. Year : 2013-14) M/S. Rural India Self Vs. Ito (Exemptions), Development Trust, Rajahmundry. D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. Pan No. Aaatr 3046 F (Appellant) (Respondent) Assessee By : Shri C. Subrahmanyam, Fca. Department By : Shri T.S.N. Murthy, Sr.Dr Date Of Hearing : 25/09/2019. Date Of Pronouncement : 04/10/2019. O R D E R Per V. Durga Rao

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Shri T.S.N. Murthy, Sr.DR
Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITO (Exemptions), vs. M/s. Rural India Self Rajahmundry. Development Trust, D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. PAN No. AAATR 3046 F (Appellant) (Respondent) C.O.No.117/VIZ/2018 (Arising out of ITA No. 378/VIZ/2018) (Asst. Year : 2013-14) M/s. Rural India Self vs. ITO (Exemptions), Development Trust, Rajahmundry. D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. PAN No. AAATR 3046 F (Appellant) (Respondent) Asse…

Raghavdas Educational & Medical Foundation & Research Centre, Pune vs. Commissioner of Income-Tax (Exemption)

In the result, both the appeals of different assessee are allowed

ITA 780/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar
Section 12ASection 143(3)

…anted registration to the trust w.e.f. Financial Year 2016-17 onwards. The Ld. AR for the assessee further pointed out that in view of the ratio laid down by the Hon'ble Supreme Court of India in the case of CIT, Kanpur Vs. Society for Promotion of Education, 382 ITR 6 (SC), once the application under section 12A of the Act was not rejected, then registration is deemed to be granted to the assessee-trust w.e.f year under which first application was made. In this regard, he further pointed out that the assessment order under section 143(3) r.w.s. 147 of the Act for assessment year 2003-04 was passed on 30.12.2010…

Shree Maruti Devasthan, Pune vs. Commissioner of Income-Tax (Exemption)

In the result, both the appeals of different assessee are allowed

ITA 779/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar
Section 12ASection 143(3)

…anted registration to the trust w.e.f. Financial Year 2016-17 onwards. The Ld. AR for the assessee further pointed out that in view of the ratio laid down by the Hon'ble Supreme Court of India in the case of CIT, Kanpur Vs. Society for Promotion of Education, 382 ITR 6 (SC), once the application under section 12A of the Act was not rejected, then registration is deemed to be granted to the assessee-trust w.e.f year under which first application was made. In this regard, he further pointed out that the assessment order under section 143(3) r.w.s. 147 of the Act for assessment year 2003-04 was passed on 30.12.2010…

Seven Eleven Education Society, Thane vs. Asst CIT 2, Thane

ITA 1111/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negi

For Appellant: Shri Sanjay ParikhFor Respondent: Shri V. Justin -DR
Section 11Section 12Section 12ASection 254(1)

…istration.He relied upon the cases of Society for the Promotion of Education Adventure Sport and Conservation of Environment(372ITR222)of Hon’ble Allahabad High Court and the judgment of Hon’ble Apex Court in the case of Society For The Promotion Of Education(382 ITR 6).The Departmental Representative(DR) supported the order of the FAA. 6.We have heard the rival submissions.We find that the AO had denied the benefit of the provisions of section 11 of the Act to the assessee as the CIT had not granted registration to the 1111&1112/M/16 trust,that FAA had also held that without registration the assessee was not en…

M/S. Orissa Cricket Association, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR
Section 120Section 12ASection 254(2)

…since the said decision of the Orissa High Court stood reversed by the Hon'ble Supreme Court of India's decision in the case of Commissioner of Income Tax, Kanpur & Ors. vs. Society For The Promotion Of Education, Allahabad dated 16/02/2016 reported in [2016] 382 ITR 6 (SC) wherein it has been held that once an application u/s 12A of the Income Tax Act, 1961 for registration of a trust has been made before the CIT as per Rule 17A and the same is not disposed off within six months of making the application, then the registration shall be deemed to have been granted to the trust u/s 12AA of the Income Tax Act, 1961…