How many judgments cite Fifth Generation Education Society v. CIT?

44 judgments on BharatTax cite Fifth Generation Education Society v. CIT (185 ITR 634), spanning 2015 to 2026.

Which sections of the Income Tax Act does Fifth Generation Education Society v. CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 12AB, Section 80G, Section 11, Section 80G(5), Section 10AB.

Fifth Generation Education Society v. CIT

185 ITR 634High Court1990#2679 most cited

What is Fifth Generation Education Society v. CIT authority for?

Registration under Section 12A and approval under Section 80G are distinct from assessment; issues relevant to assessing income under Section 11 cannot be grounds for rejecting an application for registration or approval.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Fifth Generation Education Society v. CIT · 185 ITR 634 · Section 12A registration · Section 80G approval · assessment vs registration · grant of registration · rejection of registration · Section 11 · charitable trust assessment issues · scope of registration proceedings · provisional registration

Also reported as

173 Taxmann.com 852

Sections most often in play

Section 12A Section 12AB Section 80G Section 11 Section 80G(5)Section 10AB Section 12 Section 2(15)

Issues it is cited on

section 12ab(4)tax benefit section 2(15)proviso to section 2(15)section 12aa section 12a(1)(ac)(vi)registration under section 12a section 12a(1)(ac)(iii)section 12ab section 80g(5)section 12a section 12a(1)

Judgments citing Fifth Generation Education Society v. CIT

HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

In the result, the appeal of assessee is allowed

ITA 135/NAG/2025[2022-23]Status: DisposedITAT Nagpur23 Feb 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Hariom Baba Gaushala Ashram Trust Ito, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs Bsnl Rttc Building, Maharashtra 440002. – 440001. [Pan: Aaath4093E] Appellant / Assessee Respondent / Revenue Assessee By Shri Prakash Nanwani, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 11Section 12ASection 254(1)Section 80A(5)Section 80A(5)(i)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Hariom Baba Gaushala Ashram Trust ITO, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs BSNL RTTC Building, Maharashtra 440002. – 440001. [PAN: AAATH4093E] Appellant / Assessee Respondent / Revenue Assessee by Shri Prakash Nanwani, CA Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 23.02.2026 Date of pronouncement 23.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against…

LADHABAPA CHARARITABLE AND WELF TRUST,RAJKOT vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed for Statistical purpose

ITA 928/RJT/2024[2024-25]Status: DisposedITAT Rajkot01 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 928/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2024-25) (Hybrid Hearing) Ladhabapa Charitable & Welf Trust Vs. Cit (E), Ahmedabad Shraddha Estate 3Rd Floor, Tagore Marg Virani High School Chowk, Rajkot- 363641, Gujarat India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2581K (Appellant) (Respondent)

For Appellant: Shri Bakul. Ganatra, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT (DR)

Section 12ASection 13Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No. 928/RJT/2024 (िनधा"रण वष" / Assessment Year: (2024-25) (Hybrid Hearing) Ladhabapa Charitable And Welf Trust Vs. CIT (E), Ahmedabad Shraddha Estate 3rd Floor, Tagore Marg Virani High School Chowk, Rajkot- 363641, Gujarat India "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATL2581K (Appellant) (Respondent) Appellant by : Shri Bakul. Ganatra, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT (DR) सुनवाई क" तारीख/ Date of Hearing : 05/05/2025 घोषणा क" तारीख/Date of Pronouncement : 01/07…

CENTRE FOR URBANISATION BUILDINGS AND ENVIRONMENT (CUBE), ,CHENNAI vs. ITO, EXEMPTIONS WARD 4,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3280/CHNY/2024[2024-25]Status: DisposedITAT Chennai06 Jun 2025AY 2024-25

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25

For Appellant: Shri S. Muralidhar, FCA &For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 12ASection 142(1)Section 143(2)Section 143(3)Section 80GSection 80G(5)Section 80G(5)(vi)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद! एवं माननीय एस. आर. रघुनाथा, लेखा सद! के सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25 Centre for Urbanisation Buildings The Income Tax Officer, and Environment (CUBE), Vs. Exemptions Ward-4, IIT Madras Research Park, Chennai. Module No.6C, 6th Floor, Kanagam Road, Tharamani, Chennai – 600 113. [PAN: AADAC 1627M] (अपीलाथ"/Appellant) (""यथ"/Responden…

SRI KAMARAJ EDUCATIONAL TRUST,PUDUKKOTTAI vs. CIT EXEMPTIONS, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes only

ITA 159/CHNY/2025[-]Status: DisposedITAT Chennai26 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.159/Chny/2025

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Justin, CIT

Section 12ASection 80GSection 80G(5)Section 80G(5)(iv)

…onstructing school building and spent more than Rs. 1.9 Cr. which is for the purpose of education. The Ld. AR also relied on the various case laws including judgment of the Hon’ble Allahabad High Court in the case of Fifth Generation Education Society v. CIT 185 ITR 634 (All.) and ITAT decision in the case of Anugraha Education Trust vs. CIT(E) [2025] 173 taxmann.com 852 (Banglore-Trib) 5. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of Ld CIT(E) and argued that application was correctly rejected. 6. We have heard the rival submissions and perused the material avail…

SPANDAN FOUNDATION,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes only

ITA 160/CHNY/2025[-]Status: DisposedITAT Chennai23 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.160/Chny/2025

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri V. Justin, CIT

Section 11Section 12ASection 2(15)Section 80GSection 80G(5)

…sing the income u/s. 11 and does not constitute a ground for rejecting approval under section 80G at the time of application. The AR placed reliance on the judgment of the Hon’ble Allahabad High Court in the case of Fifth Generation Education Society v. CIT 185 ITR 634 (All.) and ITAT decision in the case of Anugraha Education Trust vs. CIT(E) [2025] 173 taxmann.com 852 (Banglore-Trib) 5. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of Ld CIT(E) and argued that application was correctly rejected. 6. We have heard the rival submissions and perused the material avail…

AUDYOGIK NIDHI VISHWAST SANSTHA POONA,PUNE vs. CIT EXEMPTION, PUNE, PMT BUILDING

In the result, the appeal filed by the assessee is allowed

ITA 2135/PUN/2024[NA]Status: DisposedITAT Pune30 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraaudyogik Nidhi Vishwast Sanstha The Cit (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 Pan: Aaata1619H (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 05-02-2025 Date Of Pronouncement : 30-04-2025 O R D E R

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Audyogik Nidhi Vishwast Sanstha The CIT (Exemption), Poona Pune 366, Narayan Peth, Limaye Vs. Building, Laxmi Road, Pune – 411030 PAN: AAATA1619H (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-02-2025 Date of pronouncement : 30-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 12.08.2024 of the Ld. CIT (Exemption), Pune rejecting the applica…

SREE THYAGABRAHMA SANGEETHA SABHA,PALIYAM ROAD, THRISSUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), ERNAKULAM

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 231/COCH/2024[NA]Status: DisposedITAT Cochin29 Nov 2024

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2024-25

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 2(15)

…d assessment are two separate and distinct procedures prescribed under the Income Tax Act. The issues of assessment cannot be considered at the time of grant of registration as held by the following decisions :- (i) Fifth Generation Education Society vs. CIT, 185 ITR 634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, (vi) CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. 3 Sree Thy…

ST. JOSEPHS CHURCH CHANGANKARY,ALAPPUZHA vs. COMMISSIONER OF INCOME (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 226/COCH/2024[2024-2025]Status: DisposedITAT Cochin29 Nov 2024AY 2024-2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------- None ------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 2

…arate and distinct procedures prescribed under the Income Tax Act. The issues of assessment cannot be considered at the time of grant of registration as held by the following decisions :- 3 St. Josephs Chruch (i) Fifth Generation Education Society vs. CIT, 185 ITR 634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, (vi) CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. 6. On perus…

INDUS ALUMNI ASSOCIATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 916/AHD/2024[NA]Status: DisposedITAT Ahmedabad01 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12ASection 2(15)

…ration to the Trust. Reliance was pleased on following judgments: a. (2014) 42 taxmann.com 181221 Tasman 75 (Gujarat) High Court of Gujarat in case of Commissioner of Income tax, Rajkot-II v. Leuva Patel Samaj Trust. b. Shantageurs Ramniklal Trust CIT [1999] 239 ITR 528 c. Jamiatul Bannat Tankaria [TS-166-ITAT-2024 (AHD)]” 8. Respectfully following the above judicial precedent, the ground raised by the assessee is hereby allowed. The impugned order is hereby set aside with a direction to ld. CIT(E) to grant final registration u/s. 12AB of the Act. 9. In the result, the appeal filed by the Assessee is hereby a…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…t. Year –2023-24 concerned, the Commissioner had to take a decision if the trust fulfilled necessary requirements of registration as provided under section 12A of the Act. A Division Bench of this Court in the case of Shantagauri Ramniklal Trust v. CIT [1999] 239 ITR 528, in this context, observed as under : "While considering an application for registration of a trust, the Commissioner must also make a clear distinction between the requirement of registration and the requirement for claiming tax benefit. The latter question falls squarely to be considered by the Assessing Officer. Section 12A neither makes regis…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

PARUL UNIVERSITY ALUMNI ASSOCIATION,VADODARA vs. THE COMMISSIONER OF INCOME TAX-EXEMPTION, AHMEDABAD

In the result, Ground No. 2 of the assessee’s appeal is allowed for statistical purposes

ITA 70/AHD/2024[-]Status: DisposedITAT Ahmedabad24 Apr 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 12ASection 12A(1)(ac)

…f registration to the Trust. Reliance was pleased on following judgements: a. [2014] 42 taxmann.com 181 (Gujarat) High Court of Gujarat in case of Commissioner of Income-tax, Rajkot-II v. Leuva Patel Samaj Trust. b. Shantagauri Ramniklal Trust V. CIT [1999] 239 ITR 528 c. Jamiatul Bannat Tankaria [TS - 166-ITAT-2024 (AHD)] 12. Accordingly, it was submitted before us by the Counsel for the assessee that the objects of the trust for overall development of students as a whole in the field of education, medicine and to do activities for development of society and culture are for the benefit of cross Section of th…

SHRI RAM MANDIR SATSANG BHAWAN SAMITI,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, appeal is allowed for statistical purposes

ITA 2966/DEL/2022[-]Status: DisposedITAT Delhi23 Apr 2024

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishrashri Ram Mandir Cit(Exemption) Satsang Bhawan Samiti New Delhi Ramjasroad Vs. 61/4 Barsati Floor, Ramjas Marg, Karol Bagh, New Delhi Pan : Abcts7852B (Appellant) (Respondent)

Section 12Section 12ASection 80GSection 80G(5)

…rse of Page 3 of 7 proceedings, under Section 80G of the Act, before the CIT(E). The ld. AR placed reliance on the decision of the ITAT in the cases of Movement against Diabetes & Endocrine Disorders (ITA No. 9397/Del/2019), Fifth Generation Education Society 185 ITR 634, Artemis Education & Research Foundation Commissioner of Income-tax (Exemptions), ITA no. 7475/Del/2017, Dharma Sansthapak Sangh, ITA no. 3534/Del/2007 and Bhartiya Kisan Sangh Sewa Niketan, ITA No. 6721/Del/2015. 6. The Ld. DR placed emphasis on the order of the CIT(E) and submitted that the appellant-assessee failed to demonstrate that it has e…

SHRI RAM MANDIR SATSANG BHAWAN SAMITI ,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

In the result, appeal is allowed for statistical purposes

ITA 2965/DEL/2022[-]Status: DisposedITAT Delhi23 Apr 2024

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishrashri Ram Mandir Cit(Exemption) Satsang Bhawan New Delhi Samitiramjasroad Vs. 61/4 Barsati Floor, Ramjas Marg, Karol Bagh, New Delhi Pan : Abcts7852B (Appellant) (Respondent)

Section 10ASection 12ASection 12A(1)(ac)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Shri Ram Mandir CIT(Exemption) Satsang Bhawan New Delhi SamitiRamjasroad Vs. 61/4 Barsati Floor, Ramjas Marg, Karol Bagh, New Delhi PAN : ABCTS7852B (Appellant) (Respondent) Appellant by Ms. Shivani, Adv. Respondent by Sh. Dharm Veer Singh, CIT-DR Date of Hearing 23/04/2024 Date of Pronouncement 23/04/2024 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal filed by the assessee is directed against the order, dated 27.10.2022,of the Commissioner of Income Tax (…

MOVEMENT AGAINST DIABETES AND ENDOCRINE DISORDERS,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

Appeal of the assessee stands allowed accordingly

ITA 9397/DEL/2019[2019-20]Status: HeardITAT Delhi16 Feb 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharatassessment Year: 2019-20

Section 12A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2019-20 Movement Against Diabetes Vs CIT(Exemption), and Endocrine Disorders, New Delhi. 22/2, Ground Floor, Shakti Nagar, New Delhi. PAN- AAGAM5453L APPELLANT RESPONDENT Assessee represented by Sh. Rohit Tiwari, Adv.; Ms. Tanya, Adv.; Ms. Shivani, Adv.; and Sh. Jaind Kumar Jaiswal, Adv. Department represented by Shri Subhra Jyoti Chakraborty, CIT(DR) 14.02.2024 Date of hearing Date of pronouncement 16.02.2024 O R D E R PER KUL BHARAT,…

MANAV VIKAS AVAM YOGA PRASIKSHAN SANSTHAN,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1021/JPR/2019[2019-20]Status: DisposedITAT Jaipur28 Jul 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri James Kurian, CIT

Section 12A

…sessee were to be found to have actually engaged in any non- charitable activity, the benefit of exemption may be denied at that stage in the manner provided by the Act." 7.11. Hon'ble Gujarat High Court in the case of ShantagauriRamniklal Trust v. CIT [1999] 239 ITR 528 has also clarified the scope of enquiry while considering application u/s 12A vis-a-vis scope of enquiry while granting exemption u/s 11 by Assessing Officer. Following observation is worth noticing: (CLC 25-27) ‘’While considering an application for registration of a trust, the Commissioner must also make a clear distinction between the requirem…

COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI vs. MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY

ITA/119/2020HC Delhi03 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12ASection 2Section 215

…e placed on Vidyadayani Shiksha Samiti vs. CIT ITA No.309/Del/2016 order dated 14.12.2017; Bhartiya Kisan Sangh vs. CIT- (2017 59 ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society -185 ITR 634; CIT vs. Babu Ram Education Society - (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust- (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation -216 taxman 148. xxx xxx xxx 12. In view of what has been discussed above, we are of the considered view that when aims and objects of the assessee society to open schools for impa…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…ty and not CIT (E). Reliance is placed on the judgments of certain High Courts which, in brief, we may discuss hereinafter. 73. First decision in the line is this Court's judgment in Fifth Generation Education Society Versus Commissioner of Income Tax (1990) 185 ITR 634 (All) wherein it has been said that at the stage of considering application for registration, Commissioner is not to examine application of income. All that he may examine is whether application is made in accordance with the requirements of Section 12A read with rule 17A and whether Form No. 10A has been properly filled up. He may also see wheth…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

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