DivyaYogMandir Trust v. Jt. CIT

37 Taxmann.com 227Income Tax Appellate Tribunal2013#10854 most cited

What is DivyaYogMandir Trust v. Jt. CIT authority for?

An assessee's own case decided by the Tribunal in their favour, affirmed by the High Court, and with an SLP dismissed by the Supreme Court, establishes precedent for similar claims. Exemption under sections 11/12 cannot be denied if the High Court has ruled against the assessing officer.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

DivyaYogMandir Trust v. Jt. CIT · 37 taxmann.com 227 · 153 ITD 368 · 60 SOT 154 · section 11 · section 12 · exemption for charitable trust · own case precedent · High Court affirmation · Supreme Court dismissal

Also reported as

153 ITD 36860 SOT 154

Sections most often in play

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 12Section 143(3)Section 2(15)

Judgments citing DivyaYogMandir Trust v. Jt. CIT

ACIT, Exemptions, Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Assistant Commissioner of Vyakti Vikas Kendra India, Income Tax, Exemptions, 272, Sri Sri Gyan Mandir, Circle-1, Satellite, 606, Aayakar Bhavan, Ahmedabad – 380 015. Near Sachin Tower, Vejalpur, (Gujarat). Vs. Ahmedabad – 380 015. (Gujarat) [PAN – AAATV 1617 L] (Appellant) (Respondent) Assessee by Shri S. N. Soparkar, Sr. Advocate Revenue by Shri Akhilenbdra Pratap Yadav, CIT-DR Date of Hearing 04.11.2025 Date of Pronouncement 02.1…

DCIT, Exemption, Ghaziabad vs. Divya Yog Mandir Trust, Haridwar

In the result, appeal of the Revenue is dismissed

ITA 3424/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Nov 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Dcit (Exemption) Vs. M/S. Divya Yog Mandir Circle – Ghaziabad Trust, Near Dadu Bagh, Kripalu Bagh, Kankhal, Pan : Aaatd 1114 E Haridwar (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. Shri Deepashree Rao, Adv. Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 07.10.2021 Date Of Pronouncement: 11.11.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 12ASection 143(3)Section 2Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SANJAY GARG, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT (Exemption) Vs. M/s. Divya Yog Mandir Circle – Ghaziabad Trust, Near Dadu Bagh, Kripalu Bagh, Kankhal, PAN : AAATD 1114 E Haridwar (APPELLANT) (RESPONDENT) Assessee by Shri Rohit Jain, Adv. Shri Deepashree Rao, Adv. Revenue by Ms. Nidhi Srivastava, CIT-D.R. Date of hearing: 07.10.2021 Date of Pronouncement: 11.11.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 22.03.2018 of th…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

The ACIT, (Exemption) Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

DCIT (Exemption), Uttar Pradesh vs. M/S. Divya Yog Mandir Trust, Haridwar

ITA 5612/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

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

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5612/Del./2015 (ASSESSMENT YEAR : 2011-12) DCIT, Exemption Circle, vs. M/s. Divya Yog Mandir Trust, Ghaziabad. Kripalu Bag, Kankhal, Hardwar. (PAN : AAATD1114E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Vibhu Gupta, CA REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 07.03.2019 Date of Order : 30.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, DCIT, Exemption Circle, Ghaziabad (hereinafter r…

ACIT (Exemption), Ghaziabad vs. M/S. Divya Yog Mandir Trust, Haridwar

In the result, appeal filed by the revenue is dismissed

ITA 745/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

For Appellant: Ms. Sunita Singh, CIT DRFor Respondent: Sh. Rohit Jain, Advocate
Section 11Section 12Section 143Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER A Y 2010-11 ACIT (Exemption) Vs Divya Yog Mandir Trust Circle, CGO-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (PAN AAATD1114E) (Appellant) (Respondent) Appellant by : Ms. Sunita Singh, CIT DR Respondent by: Sh. Rohit Jain, Advocate Date of Hearing 30/01/2018 Date of pronouncement 23/04/2018 O R D E R Per Prashant Maharishi, Accountant Member 1. The revenue against the order of CIT (A) files this appeal, Dehradun dated 24.11.2014 for A. Y. 2010-11 allowi…

DDIT (E), Delhi vs. Petrotech, New Delhi

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…E): 371 ITR 333 (Del. HC)  GS1 India vs. DGIT(Exemptions): 262 CTR 585 (Del. HC))  Bureau of Indian Standards vs. DGIT(Exemptions): 27 taxmann.com 127 (Del. HC)  DIT v. Ahmedabad Management Association: 366 ITR 85 (Guj. HC)  DivyaYogMandir Trust vs. JCIT: 153 ITD 368 (Del.)  Mehrangarh Museum Trust vs. ACIT: 67 SOT 1 (Jodh.)  Water and Land Management Training and Research Institute vs. DGIT(E): 40 ITR(T) 559 (Hyd.)  Hoshiarpur Improvement Trust vs. ITO: 173 TTJ 273(Asr.) Reference may also be made to the following decisions wherein it has been held that proviso to section 2(15) of the Act does not debar…

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

…Fit For Publication (AM) (JM) ITA No. 3748/Del/2014 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADI N MISHRA, ACCOUNTANT MEMBER ITA No.:- 3748/Del/2014 Assessment Year: ---- R.K. Educational Trust DIT (Exemptions) 8A/8, WEA, Karol Bagh New Delhi. Vs. New Delhi – 110 005. PAN AACTR1512Q (Appellant) (Respondent) Assessee by : Shri A.K. Srivastava, FCA Department by: Mrs. Meenakshi Singh, CIT(DR) Date of Hearing 04/08/2016 Date of 26/08/2016 pronouncement O R D E R PER ANADI N MISHRA, A.M. This appeal filed by the assessee is directed against…