Dilip Tanaji Kashid v. M.l. Karmakar PR. CIT& ANR.

304 CTR 436High Court2018#10759 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 12ASection 127Section 127(2)(a)Section 12AASection 12ABSection 12AB(4)(ii)Section 132Section 133A

Issues it is cited on

section 13asection 127(2)(a)section 120(1)tax recovery officersection 127(2)section 12aa(3)section 12ab(4)section 10(23c)(vi)cancellation of registrationsection 124section 120section 13(1)(c)

Judgments citing Dilip Tanaji Kashid v. M.l. Karmakar PR. CIT& ANR.

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner of Income Tax, Vikas Sanstha, LIG-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.20…

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

…ITA No.211/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2023-24] Dr. Virendra Swaroop vs ACIT Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 PAN-AAAJD0224D APPELLANT RESPONDENT Assessee by Shri Salil Kapoor, Adv. Shri Rajiv Sahni, CA Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 11.12.2025 Date of Pronouncement 16.01.20…

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…

HEART FOUNDATION OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-CENTRAL , PUNE

The appeal of the assessee is allowed

ITA 1524/MUM/2023[2023-24]Status: PendingITAT Mumbai27 Jul 2023AY 2023-24

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 12ASection 143(3)

…1 ITA 1524/Mum/2023 Heart Foundation of India IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1524/Mum/2023 Heart Foundation of India vs Commissioner of Income Tax- 5th Floor, Hemdil, Linking Road Central, Pune Bodhi Tower, Aaykar Sadan, 6th Santacruz (West), Mumbai AAAAH0500R Floor 548/2b, Gultekadi, Salisbury Park, Pune 411 037 APPELLANT RESPONDENT Assessee represented by Dr. K Shivram A/w Mr. Sashi Bekal Department represented by Smt.Madhumalti Ghosh, CIT DR Date of hearing 12-07-2023 Date of pronouncem…

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

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

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 397/ Jodh/2019 (ASSESSMENT YEAR- 2019-20 ) M/s. Global Health Research and Vs The Pr. CIT Management Institute Jaipur 4, Fatehpura, Udaipur (Raj)- 313001 (Appellant) (Respondent) PAN NO. AAATG 4861 H Assessee By Shri P.C. Parwal, CA Revenue By Smt. Alka Rajvanshi Jain (CIT-DR) Date of hearing 03/11/2022 Date of 25 /01/2023 Pronouncement O R D E R PER B.R. BASKARAN, AM The assessee has filed this appeal challenging the order dated 23-08-2019 passed by Ld PC…

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

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

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 396/ Jodh/2019 (ASSESSMENT YEAR- 2019-20 ) M/s. Mahadevia Charitable Trust Vs The Pr. CIT C/o Ahemdabad Dental College (Central) And Hospital, Vevekanand Jaipur Society, Opp. Hare Krishna Mandir, Raanchodpura Road Bhadaj, Ahemdabad (Appellant) (Respondent) PAN NO. AAATH 6812C Shri P.C. Parwal, CA Assessee By Smt. Alka Rajvanshi Jain Revenue By (CIT-DR) Date of hearing 03/11/2022 Date of 25 /01/2023 Pronouncement O R D E R PER B.R. BASKARAN, AM The assessee…

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.117/Ind/2020 Devi Shakuntala Thkaral Pr. CIT(Central) Charitable Foundation, Bhopal बनाम Bhopal /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATD 2943 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee i…

ORIENTAL UNIVERSITY,INDORE vs. PR CIT ,CENTRAL, BHOPAL, INDORE

In the result, these appeals of assessee are allowed

ITA 116/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

ORIENTAL UNIVERSITY,INDORE vs. THE PR CIT ,CENTRAL, BHOPALE

In the result, these appeals of assessee are allowed

ITA 115/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 688/JP/2019 Assessment Year: ………………………… M/s Wholesale Cloth Merchant cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. PAN No.: AAATW 0127 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) jktLo dh vksj ls@ Revenue by : Shri Ambrish Bedi (…