How many judgments cite DIT(E) v. Meenakshi Amma Endowment Trust?

26 judgments on BharatTax cite DIT(E) v. Meenakshi Amma Endowment Trust (354 ITR 219), spanning 2015 to 2026.

Which sections of the Income Tax Act does DIT(E) v. Meenakshi Amma Endowment Trust come up under?

It is most often cited in judgments turning on Section 12A, Section 13(1)(c), Section 11, Section 11(2), Section 11(5), Section 12AA(3).

DIT(E) v. Meenakshi Amma Endowment Trust

354 ITR 219High Court2013#4509 most cited

What is DIT(E) v. Meenakshi Amma Endowment Trust authority for?

Authorities cannot reject an application for registration under section 12A or recognition under section 80G solely on the ground of absence of activities when the trust has approached for registration within a reasonable time after its formation. The objects of the trust must be examined.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT(E) v. Meenakshi Amma Endowment Trust · 354 ITR 219 · section 12A · section 80G · registration of trust · recognition of trust · absence of activities · charitable trust · new trust

Sections most often in play

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

Issues it is cited on

section 12a(a)section 12aa(3)section 13(1)(c)section 11(5)corpus fund section 13(3)cancellation of registration section 13(1)corpus donation section 11(2)section 12a(1)(ac)child

Judgments citing DIT(E) v. Meenakshi Amma Endowment Trust

India Innovation Research Center, Bangalore vs. CIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 1406/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Jan 2017AY 2012-13

Bench: Shri A. K. Garodia & Shri Lalit Kumar

For Appellant: Shri Narayan Murthy, C. AFor Respondent: Shri G. R. Reddy, CIT DR

Section 11Section 12ASection 143Section 80G

…ITA No. 548 & 549/bang/2013 dated 21.02.2014 copy on pages 136 to 143 of the paper book. He pointed out that in this case, the tribunal followed the judgment of Hon’ble Karnataka High Court rendered in the case of DIT (E) vs. Meenakshi Amma Endowment Trust, 354 ITR 219 wherein it was held that in a case where the assessee approaches for registration u/s 12A within a short period of its formation, only the objectives of the trust for which it was formed would have to be examined to satisfy 3 ITA Nos.1406 (Bang)2013 oneself about genuineness of the activities of the trust and carrying out of activities cannot…

M/S. R K Educational Trust, New Delhi vs. DIT(Exemptions), New Delhi

In the result, the appeal is allowed

ITA 3748/DEL/2014[]Status: DisposedITAT Delhi26 Aug 2016

Bench: Shri Kuldip Singh & Shri Anadi N Mishra

For Appellant: Shri A.K. Srivastava, FCAFor Respondent: Mrs. Meenakshi Singh, CIT(DR)

Section 12A

…y herself about the objects of the trust and about the genuineness of the activity. For this preposition he relied on numerous judicial decisions namely : Director of Income Tax (Exemptions) v Meenakshi Amma Endowment Trust (2011) 50 DTR (Kar) 243 / (2013) 354 ITR 219, CIT vs. Spring Dale Education Society 204 Taxman 11 (P&H) (HC) (Mag.)(2012), CIT vs. Baba Deep Singh Educational Society (2012) 206 Taxman 131 (P &H) (HC) (MAg.), CIT vs. Red Rose School (2007) 162 Taxman 19 (All.), Prayer for India v. ITO (2011) 7 ITR (Trib.) 201 (Chennai), Director of Income Tax v. Foundation of Opthalmic & Optometry Res…

M/S All People Charitable Trust, Bangalore vs. CIT, Bangalore

In the result, appeals of the assessee are allowed

ITA 1217/BANG/2015[N.A.]Status: DisposedITAT Bangalore30 Dec 2015

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Krishnan, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)

Section 12Section 12ASection 80GSection 80G(5)

…received any ITA Nos.1216 &b1217/Bang/2015 M/s.All People Charitable Trust. Page 3 of 10 donation. In support of his contention, he has relied upon the decision of the Hon'ble jurisdictional High Court in the case of DIT(E) vs. Meenakshi Amma Endowment Trust (354 ITR 219) and submitted that the co-ordinate bench of this Tribunal has considered an identical issue in the case of M/s.Manipal Alumni of Nephrology Trust vs. CIT in ITA No.548 & 549/Bang/201 vide order dated 21/2/2014. Thus, learned AR of the assessee has submitted that in view of the said decision of the co-ordinate bench, the impugned order of the CIT…

M/S All People Charitable Trust, Bangalore vs. CIT, Bangalore

In the result, appeals of the assessee are allowed

ITA 1216/BANG/2015[N.A.]Status: DisposedITAT Bangalore30 Dec 2015

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Krishnan, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)

Section 12Section 12ASection 80GSection 80G(5)

Commissioner of Income Tax vs. M/S Manipal Alumni of Nephrology Trust

ITA/320/2014HC Karnataka25 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 12ASection 260Section 80G

…earned Counsel for the appellant does not dispute the fact that the question involved in these appeals is squarely covered by the judgment of this Court rendered in the case of Director of Income Tax (Exemptions) Vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Karn). 4. For the reasons given in the judgment of a co- ordinate Bench of this Court in the aforesaid case, we are of the opinion that no substantial question of law 5 arises for determination by this Court. The appeals are accordingly dismissed. There shall be no order as to costs. Sd/- JUDGE Sd/- JUDGE…

Commissioner of Income Tax vs. M/S Manipal Alumni of Nephrology Trust

ITA/319/2014HC Karnataka25 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 12ASection 260Section 80G