DIT (Exemption) v. Karnataka Badminton Association

378 ITR 700High Court2015#8446 most cited

What is DIT (Exemption) v. Karnataka Badminton Association authority for?

Registration under Section 12A cannot be cancelled solely on grounds that were or could have been considered at the time of granting registration. The benefit of Section 12A registration is not available if the assessee's case falls under the first proviso to Section 2(15).

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

DIT (Exemption) v. Karnataka Badminton Association · section 12A · section 12AA(3) · section 2(15) · proviso to section 2(15) · cancellation of registration · grant of registration · exemption

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 12aa(3)section 12a(a)section 11(5)cancellation of registrationcorpus fundsection 13(1)(c)section 13(3)section 13(1)corpus donationproviso to section 2(15)section 11(2)child

Judgments citing DIT (Exemption) v. Karnataka Badminton Association

Thavam Research Foundation, Pudukkottai vs. CIT, Exemption, Chennai

ITA 1159/CHNY/2025[-]Status: DisposedITAT Chennai21 Oct 2025

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1159/Chny/2025

Section 12A(1)(ac)

…on during the assessment proceedings while deciding whether exemption is to be granted u/s.11 of the Act. On the proposition reliance was placed on the following decision of Karnataka High Court in the case of DIT(E) vs. Karnataka Badminton Association [2015] 378 ITR 700 (Karnataka), and of Hon'ble Madras High Court in the of CIT vs. Sarvodaya Ilakkiya Pannai [2012] 20 taxmann.com 546 (Mad.). It was accordingly prayed to quash the impugned order and grant the appellant registration u/s 12A(1)(ac)(ii) of the Act. 8.0 We have noted that in the case of Karnataka Badminton Association supra Hon'ble High Court as held…

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

…n or for rejecting the registration. On that ground alone, registration cannot be cancelled as had been held by the Hon'ble Karnataka High 17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal…

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

…n or for rejecting the registration. On that ground alone, registration cannot be cancelled as had been held by the Hon'ble Karnataka High 17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal…

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

…n or for rejecting the registration. On that ground alone, registration cannot be cancelled as had been held by the Hon'ble Karnataka High 17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal…

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

…n or for rejecting the registration. On that ground alone, registration cannot be cancelled as had been held by the Hon'ble Karnataka High 17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal…

Shree Rajput Sabha, Jaipur vs. CIT(Exemption), Jaipur

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20
For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…existence of trade, commerce, etc." In the light of the above judgment it can be safely inferred that if the activity is not independent of main activity of the assessee in that event such ancillary activity would not fall within the term "business"." [2015] 378 ITR 700 (Kar)Director of Income Tax (Exemption) another vs Karnatka Badminton Association (Case laws PB) Charitable purpose-Charitable Trust Registration Cancellation Condition precedent – No Finding about violation – No finding about violation of conditions in Section 12AA(3) – Receipts from commercial activities greater than overall receipts Cancellati…

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/596/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/595/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/597/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA ITA No.595 OF 2016 C/W ITA No.596 OF 2016 C/W ITA No.597 OF 2016 IN ITA No.595 OF 2016 BETWEEN M/S. KAMMAVARI SANGHAM REPRESENTED BY ITS PRESIDENT, SRI. Y. RAMACHANDRA NAIDU, NO. 145/4, MOUNT JOY EXTENSION, HANUMANTHANAGAR, BANGALORE - 560 019. ...APPELLANT (BY SRI. V. CHANDRASHEKAR, ADVOCATE FOR M. LAVA, ADVOCATE) AND THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17(1), 2 C.R. BUILDING…

M/S. Karnataka State Seed & Organic Certification Agency, Bengaluru vs. The Commissioner of Income Tax (Exemptions), Bengaluru

In the result, the appeals filed by the assessee are dismissed

ITA 518/BANG/2021[2017-18]Status: DisposedITAT Bangalore20 Jul 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR
Section 10Section 11Section 12ASection 143(3)Section 263

…charged fees for the services rendered and the receipt of such fee exceeds 20% of the total turnover. 12. The Hon’ble jurisdictional High Court in the case of Director of Income-tax (Exemption)( and Anr. v. Karnataka Badminton Association reported in (2015) 378 ITR 700 (Karn) had held that cancellation of registration u/s 12AA(3) of the I.T.Act is not warranted for the reason that the assessee is hit by first proviso to section 2(15) of the I.T.Act. It was observed by the Hon’ble High Court that the revenue’s interest is protected by virtue of section 13(8) introduced by the Finance Act, 2012 with effect from 1…

M/S. Karnataka State Seed & Organic Certification Agency, Bengaluru vs. The Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeals filed by the assessee are dismissed

ITA 517/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Jul 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR
Section 10Section 11Section 12ASection 143(3)Section 263

…charged fees for the services rendered and the receipt of such fee exceeds 20% of the total turnover. 12. The Hon’ble jurisdictional High Court in the case of Director of Income-tax (Exemption)( and Anr. v. Karnataka Badminton Association reported in (2015) 378 ITR 700 (Karn) had held that cancellation of registration u/s 12AA(3) of the I.T.Act is not warranted for the reason that the assessee is hit by first proviso to section 2(15) of the I.T.Act. It was observed by the Hon’ble High Court that the revenue’s interest is protected by virtue of section 13(8) introduced by the Finance Act, 2012 with effect from 1…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…ymkhana (supra). However, if this happens on continuous/regular basis, it could justify further probe/inquiry before concluding that the trust is not genuine. 10. In fact, the Karnataka High Court in DIT (Exemptions) v. Karnataka Badminton Association [2015] 378 ITR 700 (Karn.) had on similar facts, viz., cancellation of registration under section 12AA(3) of the Act in view of amendment to section 2(15) of the Act, had not accepted an identical submission on behalf of the Revenue. In appeal, the High Court while upholding the view of the Tribunal that registration cannot be cancelled, observed as under (page 705…

Pr.Commissioner of Income Tax-3 vs. M/s.R.A.K.Ceramics India Private Limited

ITTA/595/2016HC Telangana23 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

DIT (Exemption) v. Karnataka Badminton Association (378 ITR 700) — Cited in 13 Judgments | BharatTax