Gaur Brahmin Vidya Pracharini Sabha v. CIT

34 SOT 371Income Tax Appellate Tribunal#24567 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing Gaur Brahmin Vidya Pracharini Sabha v. CIT

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 12A

…) Saint Kabir Education Society v. CIT(E): ITA No. 6449/Del/2017 (Del Trib.) xvii) Aryan Educational Society v. CIT: 94 TTJ 462 (Del Trib.) xviii) O.P. Jindal Global University v. CIT: 127 ITD 164 (Del Trib.) xix) Gaur Brahmin Vidya Pracharini Sabha vs. CIT : 34 SOT 371(Del Trib.) xx) ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd.) xxi) Indo American Society v. ADIT(E): 96 TTJ 578 (Mum Trib.) xxii) CIT v. Rajneesh Foundation: 148 Taxman 396 (Pune Trib.) xxiii) DDIT v. Willingdon Charitable Trust (Chennai): 107 ITD 493 (Chn. Trib.) xxiv) DCIT v. Vellore Institute of Technology: 46 SOT 2…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…188(Guj.)  Ananda Marga Pracharaka Sangha v. CIT: 218 ITR 254 (Cal) ITO v. Mrs. Dwarika Prasad Trust: 30 ITD 84 (Third Member)(Del.)  ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd)   Gaur Brahmin Vidya Pracharini Sabha v. CIT: 34 SOT 371 (Del.) In view of the aforesaid, since the facts in the present case of the assessee in the earlier assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Yoga a form of ‘medical relief’: One of th…

M/S. Lord Krishna Charitable Trust, Rohtak vs. CIT, Rohtak

In the result, the appeal of the assessee-trust is allowed

ITA 6799/DEL/2013[]Status: DisposedITAT Delhi06 Jul 2016

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Shri Naveen Gupta, AdvocateFor Respondent: Shri Sanjay Kumar, CIT/DR

Section 12ASection 143(3)

…erefore, submitted such an objection cannot be made a basis for rejection of appellant’s registration. In support, reliance is placed on the following decisions : (i). Indo American Society v. ADIT, 96 ITD 61 (Mum); (ii). Gaur Brahmin Vidya Pracharini Sabha, 34 SOT 371 (Del.), (iii). Kaushalya Medical Foundation 31 SOT 119 (Mumbai); (iv). Aryan Educational Society, 93 ITD 546 (Del.) (v). O.P. Jindal Global University, 127 ITD 164 (Del.) and (vi). Shri Gian Ganga Covational & Educational Society 143 ITD 297. It was further submitted that the ld. CIT cannot examine the source of unsecured loans in the registration…