Har Nihal Charitable Trust v. CIT(E), Chandigarh

131 Taxmann.com 155Income Tax Appellate Tribunal2021#22386 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBC(3)Section 115BBC(I)Section 12ASection 12AB(1)Section 12AB(4)Section 13(1)(c)Section 2(15)Section 80G

Issues it is cited on

section 12aasection 12asection 12prescribeddocument

Judgments citing Har Nihal Charitable Trust v. CIT(E), Chandigarh

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

Pryas Ek Pahel, Gurgaon vs. CIT(E), Chandigarh

In the result, appeal filed by the appellant society stands allowed

ITA 438/DEL/2021[2021-22]Status: DisposedITAT Delhi21 Mar 2022AY 2021-22

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Pryas Ek Pahel, Vs. Cit(E), Ca, Mr.Sahu, M Sahu& Chandigarh Associates, Ca, H. No. 651, Ff, Sec-10A, Near Meenakshi Public School, Gurgaon Pan: Aadtp0780F (Appellant) (Respondent)

For Appellant: Shri MR Sahu, CAFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 12Section 12ASection 12o

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Pryas Ek Pahel, Vs. CIT(E), CA, Mr.Sahu, M Sahu& Chandigarh Associates, CA, H. No. 651, FF, Sec-10A, Near Meenakshi Public School, Gurgaon PAN: AADTP0780F (Appellant) (Respondent) Assessee by : Shri MR Sahu, CA Revenue by: Shri Vipul Kashyap, Sr. DR Date of Hearing 07/03/2022 Date of pronouncement 21/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The present appeal is preferred by the Assessee/Society Appellant herein, against the order da…