DIT (Exemptions) v. Mool Chand Khairati Ram Trust

Q: How many judgments cite DIT (Exemptions) v. Mool Chand Khairati Ram Trust?

31 judgments on BharatTax cite DIT (Exemptions) v. Mool Chand Khairati Ram Trust (339 ITR 622), spanning 2016 to 2025.

339 ITR 622High Court2011#3803 most cited

What is DIT (Exemptions) v. Mool Chand Khairati Ram Trust authority for?

The order of the Commissioner of Income Tax (CIT) passed under Section 12A of the Income Tax Act is quasi-judicial in nature. Prior to October 1, 2004, there was no express provision in the Act granting the CIT the power to cancel registration.

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

Also referred to as

DIT v. Mool Chand Khairati Ram Trust · Section 12A · cancellation of registration · quasi-judicial order · power of cancellation

Also reported as

11 Taxmann.com 42199 Taxmann 1

Issues it is cited on

section 12aa(3)section 256(2)section 12a(a)cancellation of registration section 35(1)(ii)section 256 section 10(1)section 12ab(4)section 12a(1)(ac)(i)section 35(1)scheme of arrangement section 21

Judgments citing DIT (Exemptions) v. Mool Chand Khairati Ram Trust

Tirupati Meal Producers (P) Ltd., Kolkata vs. I.T.O., Ward-2(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 904/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/O. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Aaect 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 10, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/01/2019, For The Assessment Year 2014-15. 2. At The Outset We Find That There Is A Delay Of 23 (Twenty Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

For Appellant: - a) Copy of the Registration Certificate issued u/s 12AA of the Act

Section 12ASection 250Section 35Section 35(1)(ii)

…, namely, Delhi High Court in consideration before three High Courts, namely, Delhi High Court in the case of the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of High Court in the case of Welham Boys' School Society v. CBDT School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the 285 ITR 74/[2007] 158 Taxm…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 465/KOL/2018[2014-15]Status: DisposedITAT Kolkata23 Oct 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…e but was prospective in nature. 28. The issue involved in this appeal had also come up for consideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 464/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Oct 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

M/S Avis Life Care Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 989/JPR/2018[2014-15]Status: DisposedITAT Jaipur20 Jun 2019AY 2014-15

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (Addl.CIT)

Section 133ASection 143(3)Section 35(1)Section 35(1)(ii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 989/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 M/s Avis Life Care Pvt. Ltd., cuke D.C.I.T., Vs. 117A, Padmavati Colony Ist, Circle-2, Kings Road, Nirman Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICA 6863 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue…

Shri Manoj Kumar Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1272/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jun 2019AY 2013-14

Bench: Us.

For Appellant: Shri M.L. Borad (Adv)For Respondent: Shri Karni Dan Singh (JCIT)

Section 35Section 35(1)Section 35(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1272/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 Shri Manoj Kumar Agarwal, cuke D.C.I.T., Vs. Flat No. 302, Golden Sobhagya, Circle-7, B-81, Rajendra Marg, Bapu Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJPA 1377 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri M.L. Borad (Adv) jktLo dh vksj ls@…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S J.M. Enviro Studies Pvt. Ltd., Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1229/JPR/2018[2014-15]Status: DisposedITAT Jaipur06 Jun 2019AY 2014-15

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1229/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2014-15 A.C.I.T., cuke M/s J.M. Enviro Studies Pvt. Ltd., Vs. Circle-2, 102, Doctors Colony, Ajmer Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 7860 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.…

Saroj Plantations Private Limited, Mumbai vs. Income Tax Officer, Ward 2(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 648/MUM/2018[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Saktijit Deyassessment Year: 2010-11

For Appellant: Shri A.K. Ghosh, A.RFor Respondent: Shri Manish Kumar Singh, D.R

Section 143(3)Section 147Section 148Section 35A

…but was prospective in nature. 28. The issue involved in this appeal had also come up for consideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section…

ACIT, New Delhi vs. Dlf Qutab Enclave Complex Educational Charitable Trust, New Delhi

ITA 5253/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Jun 2018AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri R. S. Singhvi, CA &For Respondent: Shri Vijay Kumar Jiwani, Sr. DR

Section 11Section 11(1)Section 12ASection 12BSection 143(3)

…Finance Act, 2010 with effect from 01.06.2010. This meant that the power to cancel the registration was conferred under section 12AA(3) only with effect from 01. 06.2010. This is exactly what has been held by this court in DIT v. Mool Chand Khairati Ram Trust-339 ITR 622 (Del). This would be clear from the observations to the following effect:- “7, From the conjoint reading of sub-section (1) clause (b) and sub- section (3) of section 12AA, it would be seen that the cancellation of the registration was provided where the registration was granted under clause (b) of sub-section (1). Further cancellation under sub-…

DCIT (Exemption), New Delhi vs. Dlf Qutab Enclave Complex Educational Charitable Trust, New Delhi

ITA 6615/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Sept 2017AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Smt. Paramita Tripathy, CIT Dr

Section 12Section 12ASection 2(15)Section 45Section 80G(5)(vi)

…e Finance Act, 2010 with effect from 01.06.2010. This meant that the power to cancel the registration was conferred under section 12AA(3) only with effect from01.06.2010. This is exactly what has been held by this court in DIT v. Mool Chand Khairati Ram Trust-339 ITR 622 (Del) This would be clear from the observations to the following effect:- “7. From the conjoint reading of sub-section (1) clause (b) and sub-section (3) of section 12AA, it would be seen that the cancellation of the registration was provided where the registration was granted under clause (b) of sub-section (1). Further cancellation under sub-s…

M/S P.D. Memorial Religious & Educational Association, Haryana vs. ACIT, Faridabad

In the result this appeal of the Revenue is dismissed

ITA 2199/DEL/2013[2007-08]Status: DisposedITAT Delhi07 Apr 2016AY 2007-08

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R

Section 12ASection 132Section 133ASection 143(3)

…has the power u/s 12AA(3) of the Act to withdraw the registration of the assessee with retrospective effect. 6.1. This issue is no more res integra. (a) The Hon’ble Delhi High Court in the case of DIT(E) vs. Mool Chand Khairati Ram Trust (2011) reported in 339 ITR 622 (Delhi), held as follows. “Held: Power of cancellation of registration obtained u/s 12A came to be incorporated by way of amendment introduced u/s 12AA(3) by the Finance Act, 2010 wef 1st June,2010; Director of IT was not therefore justified in cancelling the registration u/s 12AA(3) wef Dec.2002-03 vide his order dt. 30th June,2009.” (b) In the…

ACIT, Faridabad vs. M/S. P.D. Memorial Religious & Educational Associations, Bahadurgarh

In the result this appeal of the Revenue is dismissed

ITA 3642/DEL/2010[2006-07]Status: DisposedITAT Delhi07 Apr 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R

Section 12ASection 132Section 133ASection 143(3)