How many judgments cite DIT (Exemption) v. Khar Gymkhana?

27 judgments on BharatTax cite DIT (Exemption) v. Khar Gymkhana (385 ITR 162), spanning 2016 to 2025.

Which sections of the Income Tax Act does DIT (Exemption) v. Khar Gymkhana come up under?

It is most often cited in judgments turning on Section 12A(1)(ac), Section 12A(1)(b), Section 12AB, Section 80G, Section 80G(5)(ii).

DIT (Exemption) v. Khar Gymkhana

385 ITR 162High Court2016#4396 most cited

What is DIT (Exemption) v. Khar Gymkhana authority for?

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

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

Khar Gymkhana · DIT v. Khar Gymkhana · section 12AA(3) · cancellation of registration · section 12AB · assessment of income · application of funds · principles of natural justice

Also reported as

70 Taxmann.com 181240 Taxmann 407

Sections most often in play

Section 12A(1)(ac)Section 12A(1)(b)Section 12AB Section 80G Section 80G(5)(ii)

Issues it is cited on

section 12aa(3)section 12ab(4)cancellation of registration section 13(1)section 80g(5)registration under section 12a section 12a(1)(ac)section 12a(1)section 12aa section 12ab section 12a section 12

Judgments citing DIT (Exemption) v. Khar Gymkhana

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)

Section 11Section 12ASection 13(8)Section 2(15)

…h Court in the case of Director of Income-tax (Exemption) v. North Indian Association [2017] 79 taxmann.com 410 (Bombay) wherein the Hon’ble High court while further relying upon its another decision in the case of “DIT (Exemption) v. Khar Gymkhana[2016] 385 ITR 162/240 Taxman 407/70 taxmann.com 181 (Bom.) has duly taken note of the provisions of section 13(8) of the Act inserted ITA No. 1382/Chd/2016- Chandigarh Lawn Tennis Association, Chandigarh 73 vide Finance Act 2012 w.r.e.f. 1.4.2009 as well as the CBDT Circular No.21 of 2016 and though, held that merely because in one year income of assessee-tru…

Otters Club, Mumbai vs. DIT (E), Mumbai

In the result, the appeal of assessee is allowed

ITA 2658/MUM/2012[2009-10]Status: DisposedITAT Mumbai15 Jun 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri H.N. Singh, DR

Section 11Section 12ASection 2(15)

…ons from AY 1985-86 to 2007-08 particularly following special bench decision in the case of Breach Candy Swimming Pool Trust in ITA no. 9039/Mum/1992. In similar circumstances, Hon’ble Bombay High Court in the case of DIT (Exemptions) vs. Khar Gymkhana (2016) 385 ITR 162 (Bom.), after considering the proviso to section 2(15) of the Act as amended, considered the definition of charitable purposes and decided the issue in favour of assessee by observing in Para 8 to 12 as under:- “8. The jurisdiction to cancel the Registration would only arise if there is any change in the nature of activities of the institution.…

M/S. Suguna Charitable Trust, Chennai vs. ITO, Coimbatore

In the result, both the appeals of the assessee are partly

ITA 2135/CHNY/2016[2012-13]Status: DisposedITAT Chennai05 Dec 2017AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 21.11.2017

Section 1Section 11Section 2(15)

…s/2016 4 of the IT Act, 1961 in certain circumstances) is relevant in considering the applicability of the proviso to section 2(15) of the IT Act, 1961. 3. The appellant is further advised that in Director of Income Tax (Exemptions) vs. Khar Gymkhana [(2016) 385 ITR 162 (Born)] the Hon’ble Bombay High Court has, in deciding an appeal by the Revenue for assessment year 2009-10, considered the new proviso introduced by the Finance Act, 2015 (w.e.f April 1, 2016) changing the cut — off bench mark as 20% of the total receipts instead of the fixed limit of Rs.25 Lakhs and the CBDT’s Circular No.21 of 2016 dated 27th…

M/S. Suguna Charitable Trust, Chennai vs. ITO, Coimbatore

In the result, both the appeals of the assessee are partly

ITA 2134/CHNY/2016[2011-12]Status: DisposedITAT Chennai05 Dec 2017AY 2011-12

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 21.11.2017

Section 1Section 11Section 2(15)

Audit Bureau of Circulations, Mumbai vs. CIT (E), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 2809/MUM/2016[]Status: DisposedITAT Mumbai08 Nov 2017

Bench: Shri G.S.Pannu & Shri Amarjit Singhaudit Bureau Of Circulations, Wakefield House, 4Th Floor, Sprott Road, Ballard Estate, Mumbai 400 001 Pan :Aaata 4410F ...... Appellant Vs. Commissioner Of Income Tax (Exemptions) R.No.616, 6Th Floor, Piramal Chambers, Mumbai 400 012 ..... Respondent Appellant By : Shri Sunil Nahta Respondent By : Shri R.P.Meena Date Of Hearing : 16/08/2017 Date Of Pronouncement : 08/11/2017

For Appellant: Shri Sunil NahtaFor Respondent: Shri R.P.Meena

Section 12ASection 2(15)Section 25

…the present case for the Director to have cancelled the registration u/s 12AA(3) of the Act. More particularly, the point raised by the assessee is in terms of the ratio of the judgment of the Hon'ble Bombay High Court in the case of DIT(E) vs. Khar Gymkhana, 385 ITR 162 (Bom.), wherein the scope and ambit of the Circular of CBDT no. 21/2016 dated 27.05.2016 has been explained. Pertinently, the preliminary point sought to be raised is only on the issue of infirmity in invoking of Sec. 12AA(3) of the Act by the Commissioner to cancel the registration. We may clarify here that the said plea has been raised, assumin…

M.I.G. Cricket Club, Mumbai vs. DIT (E), Mumbai

In the result, appeal in ITA no 602/Mum/2012 filed by the assessee is allowed for statistical purposes

ITA 602/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Apr 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 12ASection 143Section 2(15)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member आयकर अपील सं./I.T.A. No.602/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) MIG Cricket Club Director of Income- बनाम/ MIG Colony tax(Exemption) v. Bandra(East) Mumbai Mumbai-400051 "थायी लेखा सं./PAN : AAATM4779J (राज"व / Revenue) .. (अपीलाथ" /Appellant) आयकर अपील सं./I.T.A. No 4638/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) MIG Cricket Club…

M/S. All India Resort Development Association, Bangalore vs. ADIT (E), Delhi

In the result, appeal of the assessee is partly allowed

ITA 6479/DEL/2012[2009-10]Status: DisposedITAT Delhi25 Oct 2016AY 2009-10

Bench: Smt Diva Singh & Shri Prashant Maharishiall India Resort Development Adit(E) Association, No. 582, 1St Floor, Inves. Cir,-1, 3Rd Floor, Vs. 6Th Cross, 11Th Main Hal, 2Nd Aayakar Bhawan, Distt. Stage, Bangalore Centre, Laxmi Nagar, Pan:Aaaaa4550A Delhi (Appellant) (Respondent)

For Appellant: Sh. Ravi Jain, CIT DRFor Respondent: Sh. M. Vishwanathan, CA

Section 11Section 12Section 12ASection 2Section 2(15)

…ust for fulfillment of the object for which it is intended. He further relied upon the decision of the coordinate bench in case of CEO clubs India versus DDIT exemptions in ITA number 03/05/2003/M/2011 dated 16/05/2012 and DDIT exemptions versus Khar Gymkhana 385 ITR 162 of the Hon’ble Bombay high court. He further submitted that the assessee is registered under section 12 A of the income tax act w.e.f. 26/09/2005 and admittedly there is no change in the nature of the activities of the assessee during the assessment year in question compared to earlier years. He further referred to the circular of the Central boa…