Director of Income Tax (Exemption) v. Karnataka Badminton Association

80 Taxmann.com 138High Court2017#18307 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 11Section 11(2)Section 11(5)Section 12ASection 13(1)(c)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12a(a)section 12aa(3)section 11(5)corpus fundsection 13(3)section 13(1)(c)cancellation of registrationcorpus donationsection 11(2)section 13(1)childapplication of income

Judgments citing Director of Income Tax (Exemption) v. Karnataka Badminton Association

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

The Commissioner of Income Tax vs. M/S Krupanidhi Educational Trust

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.47/2013 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX EXAMINATION, C.R.BUILDING, QUEENS ROAD, BANGALORE 2 . THE DIRECTOR OF INCOME TAX (EXEMPT) C.R.BUILDING, QUEENS ROAD BANGALORE ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s KRUPANIDHI EDUCATIONAL TRUST CHIKKABELENDUR CARMELARAM POST VARTHUR HOBLI, OFF SARJAPUR ROAD BANGALORE-560035 …RESPONDEN…