(e) Sree Sree Ramkrishna Samity v. DCIT

44 ITR (Trib) 678Income Tax Appellate Tribunal2015#12806 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11Section 119(2)(b)Section 12Section 12ASection 12AASection 250(6)

Issues it is cited on

section 12a(2)section 10(23c)(vi)section 119(2)section 11(2)section 119(2)(b)application of incomesection 119registration under section 12asection 12aasection 12absection 250(6)reopening of assessment

Judgments citing (e) Sree Sree Ramkrishna Samity v. DCIT

Somani Charitable Trust, Gwalior vs. Assistant Commissioner of Income Tax, Circle-2, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 223/AGR/2024[2009-10]Status: DisposedITAT Agra16 Apr 2025AY 2009-10

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…the Act for the year under consideration on the reason that the registration was, in fact, granted to theassessee u/s.12AA during the pendency of proceedings before the ld. CIT(A). - Decided in favour ofassessee. (e) Sree Sree Ramkrishna Samity Vs DCIT [2015] 44 ITR (Trib) 678 (ITAT [Kolk]) Reopening of assessment - eligibility for exemption under section 11 & 12 denied - existence of theassessee society for charitable purposes in the assessment years under appeal - Held that:- It is anestablished position in law that a proviso which is inserted to remedy unintended consequences 8 | P a g e ITA No.219 to 224/Agr…

Somani Charitable Trust, Gwalior vs. Assistant Commissioner of Income Tax, Circle-2, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 222/AGR/2024[2008-09]Status: DisposedITAT Agra16 Apr 2025AY 2008-09

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…the Act for the year under consideration on the reason that the registration was, in fact, granted to theassessee u/s.12AA during the pendency of proceedings before the ld. CIT(A). - Decided in favour ofassessee. (e) Sree Sree Ramkrishna Samity Vs DCIT [2015] 44 ITR (Trib) 678 (ITAT [Kolk]) Reopening of assessment - eligibility for exemption under section 11 & 12 denied - existence of theassessee society for charitable purposes in the assessment years under appeal - Held that:- It is anestablished position in law that a proviso which is inserted to remedy unintended consequences 8 | P a g e ITA No.219 to 224/Agr…

Somani Charitable Trust, Gwalior vs. Assistant Commissioner of Income Tax, Circle-2, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 221/AGR/2024[2007-08]Status: DisposedITAT Agra16 Apr 2025AY 2007-08

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…the Act for the year under consideration on the reason that the registration was, in fact, granted to theassessee u/s.12AA during the pendency of proceedings before the ld. CIT(A). - Decided in favour ofassessee. (e) Sree Sree Ramkrishna Samity Vs DCIT [2015] 44 ITR (Trib) 678 (ITAT [Kolk]) Reopening of assessment - eligibility for exemption under section 11 & 12 denied - existence of theassessee society for charitable purposes in the assessment years under appeal - Held that:- It is anestablished position in law that a proviso which is inserted to remedy unintended consequences 8 | P a g e ITA No.219 to 224/Agr…

Somani Charitable Trust, Gwalior vs. Assistant Commissioner of Income Tax, Circle-2, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 220/AGR/2024[2006-07]Status: DisposedITAT Agra16 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…the Act for the year under consideration on the reason that the registration was, in fact, granted to theassessee u/s.12AA during the pendency of proceedings before the ld. CIT(A). - Decided in favour ofassessee. (e) Sree Sree Ramkrishna Samity Vs DCIT [2015] 44 ITR (Trib) 678 (ITAT [Kolk]) Reopening of assessment - eligibility for exemption under section 11 & 12 denied - existence of theassessee society for charitable purposes in the assessment years under appeal - Held that:- It is anestablished position in law that a proviso which is inserted to remedy unintended consequences 8 | P a g e ITA No.219 to 224/Agr…

Somani Charitable Trust, Gwalior vs. Assistant Commissioner of Income Tax, Circle-2, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 219/AGR/2024[2005-06]Status: DisposedITAT Agra16 Apr 2025AY 2005-06

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…the Act for the year under consideration on the reason that the registration was, in fact, granted to theassessee u/s.12AA during the pendency of proceedings before the ld. CIT(A). - Decided in favour ofassessee. (e) Sree Sree Ramkrishna Samity Vs DCIT [2015] 44 ITR (Trib) 678 (ITAT [Kolk]) Reopening of assessment - eligibility for exemption under section 11 & 12 denied - existence of theassessee society for charitable purposes in the assessment years under appeal - Held that:- It is anestablished position in law that a proviso which is inserted to remedy unintended consequences 8 | P a g e ITA No.219 to 224/Agr…

Shri Hingulambika Education Society, Gulbarga vs. ITO (Exemptions), Ward-1, Kalburgi

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…ITA No.1126/Bang/2022 Shri Hingulambika Education Society, Gulbarga IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 Shri Hingulambika Education Society Sy.No.55/2, Bhavsar Nagar ITO (Exemptions) Sedam Road Ward-1 Vs. Gulbarga 585 106 Kalburgi Karnataka PAN NO : AAFTS4816F APPELLANT RESPONDENT Appellant by : Shri Phalguna Kumar, A.R. Respondent by : Shri Shahnawaz Ul Rahman, D.R. Date of Hearing : 03.05.2023 Date of Pronouncement : 22.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

West Bengal Trade Promotion Organisation Limited, Kolkata vs. ITO (Exemption), Ward - 1(3), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 36/KOL/2018[2009-10]Status: DisposedITAT Kolkata28 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.36/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri B. R. Dutta, CA, Shri Saurabh Bagaria, Advocate & Shri RiteshFor Respondent: Shri I. Jamir, CIT, Sr. DR & Smt. Ranu Biswas, Addl. CIT
Section 11Section 12ASection 144Section 25

…e through the facts and circumstances of the case. We note that the Ld. CIT(A) has held that the 1st proviso to sec. 12A(2) is retrospective in operation by relying on the coordinate bench decision of this Tribunal in SreeSreeRamkrishna Samity Vs. DCIT (2015) 44 ITR (Trib) 678 (ITAT, Kol). Since the Ld. CIT(A) has relied on this Tribunal’s decision we would reproduce the operative portion of the order which is as under: “13. It is relevant at this juncture to get into the amendment brought in section 12A by Finance Act 2014 with effect from 1.10.2014 by way of insertion of first proviso to section 12A(2) of the…

DCIT(E), Circle-2, Kolkata vs. M/S West Bengal Trade Promotion Org., Kolkata

In the result, appeal of revenue is dismissed

ITA 156/KOL/2017[2011-2012]Status: DisposedITAT Kolkata05 Jul 2018AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 12A(2)Section 147Section 148Section 25

…through the facts and circumstances of the case. We note that the Ld. CIT(A) has held that the 1st proviso to sec. 12A(2) is retrospective in operation by relying on the coordinate bench decision of this Tribunal in Sree Sree Ramkrishna Samity Vs. DCIT (2015) 44 ITR (Trib) 678 (ITAT, Kol). Since the Ld. CIT(A) has relied on this Tribunal’s decision we would reproduce the operative portion of the order which is as under: “13. It is relevant at this juncture to get into the amendment brought in section 12A by Finance Act 2014 with effect from 1.10.2014 by way of insertion of first proviso to section 12A(2) of the…