DIT (Exemption) v. Raunaq Education Foundation

294 ITR 76High Court2007#13943 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

anonymous donation section 68 section 13 person

Judgments citing DIT (Exemption) v. Raunaq Education Foundation

DCIT Central Circle-06, New Delhi vs. Santosh Trust, New Delhi

ITA 1427/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Suresh K. Gupta, AdvFor Respondent: Sh. Mahesh Shah, CIT, DR

Section 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69ASection 80G(5)(iv)

…ained source of investment/credit ultimately leading to denial of exemption available u/s 11 of IT Act, such action is contrary to the decision of the Hon'ble Delhi High Court in case of Director of Income Tax (Exemption) v. Raunaq Education Foundation [2007] 294 ITR 76 (Del.) where it is held that the income cannot be given a restricted meaning following the decision of the Supreme Court in different context in P.R. Prabhakar v. CIT [2006] 284 ITR 548 (SC). Reliance is also placed by the Court on the decision of the Supreme Court in Adityapur Industrial Area Development Authority v. Union of India [2006] 5 Scale…

Shri Dadasaheb Somadale Shikshan Prasarak Mandal, Pandharpur vs. Dy Commissioner of Income Tax, Pune

In the result, the appeal of the appellant is allowed

ITA 306/PUN/2024[2011-12]Status: DisposedITAT Pune19 Apr 2024AY 2011-12

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.306/Pun/2024 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai

Section 10Section 10(23)(iiiab)Section 139Section 139(1)Section 148Section 68

…or exemption u/s.10(23)(iiiab) of the Act. It was also contended that in such case, the addition u/s.68 cannot be made for which reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of DIT (Exemption) Vs. Raunaq Education Foundation 294 ITR 76 (Delhi). However, the ld. CIT(A) confirmed the addition on the ground that the appellant had not 3 filed the return of income as prescribed u/s.139(4C) in order to claim exemption u/s.10(23)(iiiab) of the Act. 5. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 6. The ld. Authorised Representative submits t…

M/S Gian Sagar Educational & Charitable Trust, Chandigarh vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR

Section 115Section 115BSection 133(6)

…chargeable to tax u/s 68 of the Act as per judgment of Hon’ble jurisdictional High Court in the case of DIT Vs. Hans Raj Samarak Society (2013) 35 taxmann.com 642 (Delhi). Further, placing reliance on the judgment of DCIT(E) Vs. Raunaq Educational Foundation 294 ITR 76 HC (Delhi), the ld counsel submitted that it is now well settled principle of law that although the exemption provisions are to be construed strictly as regards to applicability to the case of the assessee once it is found that the same is taxable, the same are required to be interpreted liberally. Ld counsel of assessee also placed reliance on th…

Ravi Rishi Educational Society, Hyderabad vs. ACIT Central Circle-2 (4), Hyderabad

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

ITA 146/HYD/2022[2017-18]Status: PendingITAT Hyderabad19 Jul 2022AY 2017-18

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Esthen N Hangal, DR

Section 11Section 12ASection 132Section 143(3)Section 153A

…Act, no addition u/s 68 & 69 can be made since additional income will be treated as deemed income entitled to exemption u/s 11/12/12A of the I.T. Act. 19. We find the Hon'ble Delhi High Court in the case of DIT (E) vs. Raunaq Education Foundation reported in 294 ITR 76 has decided somewhat similar issue as to whether the assessee who is entitled to exemption u/s 10(22) of the I.T. Act, 1961 can claim the benefit thereof for the purpose of income deemed to be chargeable to tax u/s 68 of the I.T. Act. In that case, the Assessing Officer held that the undisclosed income could not be exempted u/s 10(22) of the Act a…

Shri Vasudeo Patidar, Villate Tillore Khurd, Indore vs. Income Tax Officer 2(4), Indore

In the result, the appeal of the assessee is dismissed

ITA 473/IND/2017[2013-14]Status: DisposedITAT Indore30 Oct 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 Shri Vasudev Patidar, Income Tax बनाम/ Village- Tillor Khurd, Officer -2(4), Vs. District Indore(Mp) Indore (Appellant) (Revenue) Pan: Bybpp1563R Appellant By Shri Ashish Goyal & Shri N.D. Patwa, Advs. Revenue By Shri R.S. Ambedkar, Sr. Dr Date Of Hearing: 24.10.2019 Date Of Pronouncement: 30.10.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2014-14 Is Directed Against The Order Of Commissioner Of Income Tax-(Appeals)-I, Indore, (In Short ‘Cit’), Dated 24.03.2017 Which Is Arising Out Of The Order U/S 144 Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 28.01.2016 By Ito- 2(4), Indore. 2. The Assessee Has Raised Following Grounds Of Appeal:

Section 143(2)Section 144

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2013-14 Shri Vasudev Patidar, Income Tax बनाम/ Village- Tillor Khurd, Officer -2(4), Vs. District Indore(MP) Indore (Appellant) (Revenue) PAN: BYBPP1563R Appellant by Shri Ashish Goyal, & Shri N.D. Patwa, Advs. Revenue by Shri R.S. Ambedkar, Sr. DR Date of Hearing: 24.10.2019 Date of Pronouncement: 30.10.2019 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal at the instance of Assessee pertaining to A.Y. 2014-14 i…

ACIT, Karnal vs. M/S Galaxy Global Educational Trsut, Kurukshetra

In the result both the appeals of the revenue are dismissed

ITA 2652/DEL/2013[2009-10]Status: DisposedITAT Delhi06 Feb 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri. C.M. Gargassessment Year: 2009-10 Acit Galaxy Global Educational Trust Central Circle Village Dinarpur Vs. Karnal Kurukshetra

For Appellant: Sh. A.K. Saroha, CIT (DR)For Respondent: Sh. Amol Sinha, Advocate, Sh. Ashok Jain

Section 11Section 13Section 68Section 69Section 69C

…ified and correct reasons thus the same was kindly be upheld. He also placed reliance on the decision of Hon’ble Delhi High Court in the case of DIT (E) vs. Keshav Social and Charitable Foundation 278 ITR 152 (Delhi) and DIT (E) vs. Ronak Education Foundation 294 ITR 76 (Delhi). 7. Placing rejoinder to the above submissions the Ld. DR contended that first time the trust stated about corpus donations on 9.7.2011 after two years of search which was conducted on 7.7.2009. He further stated that the Ld. DR could not controvert this fact that the building was not shown in the Balance Sheet drawn on 22.6.2009. He also…

Commissioner of Income Tax (Exemptions vs. Charanjiv Charitable Trust

The appeal is dismissed

ITA/427/2016HC Delhi22 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 143(3)Section 148Section 68

…$-17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 427/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through: Mr. P. Roychaudhury, Sr. Standing Counsel and Ms. Vibhooti Malhotra, Advocate. versus CliARANHV CHARITABLE TRUST Respondent Through CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMIWAZIRI ORDER % 22.07.2016 CM No. 25821/2016 (Condonation of delay in re-filing) 1. For the reasons stated in the application, the delay in re-filing the appeal is condoned. The application is allowed. CM No. 25822/2016 (Condonation of delay in filing) 2. For the reasons stated in the application, the delay in filing…