Hardayal Charitable & Educational Trust v. CIT-2, Agra

32 Taxmann.com 341High Court2013#7850 most cited

What is Hardayal Charitable & Educational Trust v. CIT-2, Agra authority for?

If a trust or institution has not yet started its charitable activities, the requirement for registration should be deemed complied with. The registering authority should be satisfied with the genuineness of its intended activities.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Hardayal Charitable & Educational Trust · CIT · section 12A · registration · genuineness of activities · not started activity · deemed complied

Sections most often in play

Section 12ASection 12ABSection 12AB(1)(b)(i)Section 36ASection 36A(3)

Issues it is cited on

section 12adocument

Judgments citing Hardayal Charitable & Educational Trust v. CIT-2, Agra

Mulbhut Adhikar Karya Sanstha, Thane vs. CIT (Exemption), Pune

In the result, assessee’s appeal stands allowed

ITA 3189/MUM/2024[2023-24]Status: DisposedITAT Mumbai13 Jun 2025AY 2023-24

Bench: BEFORESHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Uma Shankar Prasad (CIT DR)
Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORESHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Mulbhut Adhikar Karya vs Commissionerof Income Tax Sanstha, Thane, (Exemptions), Pune, 322, 3rd Floor, Income Tax Office, NL 5, Bldg 12, Room No.18, Sector 11, Nerul, Darave BO- PMT Building Commercial Complex, 400706 Shankar Seth Road, Swargate, Pune- PAN: AAHTM2615G 411037 APPELLANT RESPONDENT Assessee by : Shri Rohan Dedhia Respondent by : Shri Uma Shankar Prasad (CIT DR) Date of hearing : 11/06/2025 Date of pronouncement : 13/06/2025 O R D E R Per Anike…

Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur, Akola vs. ITO Ward - 2, Exemp, Nagpur

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.398/Nag./2024 (Assessment Year : N.A.) Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur Near Nemade Typing School ……………. Appellant Shri Vyankatesh School Murtizapur 444 107 PAN – AARAS7006G v/s Income Tax Officer ……………. Respondent Ward–2, Exemption, Nagpur Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 20/01/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. The instant appeal by the assessee is emanating fr…

CIT (Exemption), Kolkata vs. Harnarayan Rajdulari Devi Taparia - Charitabale Trust

ITA/111/2019HC Calcutta01 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

…O – 27 A. F. R. IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/111/2019 COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA VS HARNARAYAN RAJDULARI DEVI TAPARIA CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date : 1s July, 2024. Appearance: Ms. Smita Das De, Advocate … for the appellant. 1. Heard Ms. Smita Das De, learned senior standing counsel for the appellant/Income Tax Department. None ap…

K.C.A. Charitable Trust, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 284/KOL/2024[00]Status: DisposedITAT Kolkata10 May 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

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

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 284/KOL/2024 Assessment Year: N.A. K.C.A. Charitable Trust...........................................................Appellant [PAN: AAETK 6583 A] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, A/R. Department represented by: Abhijit…

Principal Commissioner of Income Tax 3 Kolkata vs. M/S. Britania Industries Ltd

ITAT/111/2019HC Calcutta25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

…O – 27 A. F. R. IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/111/2019 COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA VS HARNARAYAN RAJDULARI DEVI TAPARIA CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date : 1s July, 2024. Appearance: Ms. Smita Das De, Advocate … for the appellant. 1. Heard Ms. Smita Das De, learned senior standing counsel for the appellant/Income Tax Department. None ap…

M/S Baba Banda Bahadur Memorial and Educational Society, Faridkot vs. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 66/Asr/2017 Assessment Year:2015-16 M/s Baba Banda Bahadur Vs. CIT(E), Memorial And Educational Chandigarh. Society, Thakur Dwara, Mohalla Talah, Faridkot,Punjab. [PAN: AABTB1122F] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16 .08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against the order dated 30.12.2…

Mahavir Foundation, Ahmedabad vs. The Pr. CIT (Exemptions), Ahmedabad

In the result, the appeal of the assessee in I

ITA 2832/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

…Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2831 & 2832/AHD/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. CIT (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 PAN: AAETM 8016A 2. Pr. CIT (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aay…

Mahavir Foundation, Ahmedabad vs. The Pr. CIT (Exemptions), Ahmedabad

In the result, the appeal of the assessee in I

ITA 2831/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

…Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2831 & 2832/AHD/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. CIT (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 PAN: AAETM 8016A 2. Pr. CIT (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aay…

Shri Ramsiya Charitable and Educational Trust, Ghaziabad vs. CIT (Exemptions), Lucknow

In the result, the appeal is allowed

ITA 1578/DEL/2018[-]Status: DisposedITAT Delhi04 Sept 2018

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahushri Ramsiya Charitable & Educational Vs. Cit(Exemption) Trust, C/O Sh. R.K. Agarwal, Advocate, Lucknow. Block-77, 1St Floor, Sanjay Place, Agra. (Respondent) Pan: Aarts 5510N (Appellant)

Section 12ASection 80GSection 80G(5)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Shri Ramsiya Charitable & Educational vs. CIT(Exemption) Trust, C/o Sh. R.K. Agarwal, Advocate, Lucknow. Block-77, 1st Floor, Sanjay Place, Agra. (Respondent) PAN: AARTS 5510N (Appellant) Assessee by Sh. R.K. Agarwal, Advocate Revenue by Sh. S.S. Rana, CIT/DR Date of Hearing 27.08.2018 Date of Pronouncement 04.09.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of CIT(E), Lucknow dated 06.02.2018 regarding rejection of…

Harnarayan Rajdulari Devi Taparia Charitable Trust, Kolkata vs. CIT (Exemption), Kolkata

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1367/KOL/2017[----------]Status: DisposedITAT Kolkata11 Jul 2018

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

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

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. Nos. 1366 & 1367/Kol/2017 Assessment Year: Harnarayan Rajdulari Devi Taparia Vs. Commissioner of Income-tax Charitable Trust (PAN:AABTH5374H) (Expemption), Kolkata Appellant Respondent Date of Hearing 03.07.2018 Date of Pronouncement 11.07.2018 For the Appellant Shri P. R. Kothari, FCA For the Respondent Shri G. Hangshing, CIT ORDER Per Shri A.T.Varkey, JM Both these appeals…

Harnarayan Rajdulari Devi Taparia Charitable Trust, Kolkata vs. CIT (Exemption), Kolkata

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1366/KOL/2017[-----------------]Status: DisposedITAT Kolkata11 Jul 2018

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

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

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. Nos. 1366 & 1367/Kol/2017 Assessment Year: Harnarayan Rajdulari Devi Taparia Vs. Commissioner of Income-tax Charitable Trust (PAN:AABTH5374H) (Expemption), Kolkata Appellant Respondent Date of Hearing 03.07.2018 Date of Pronouncement 11.07.2018 For the Appellant Shri P. R. Kothari, FCA For the Respondent Shri G. Hangshing, CIT ORDER Per Shri A.T.Varkey, JM Both these appeals…

Avadh Bihari Charitable Trust, Kolkata vs. CIT (Exemption), Kolkata

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1795/KOL/2017[2017-18]Status: DisposedITAT Kolkata14 Jun 2018AY 2017-18

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(23)Section 12ASection 80G(5)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 1794 & 1795/Kol/2017 Assessment Year: - Avadh Bihari Charitable Trust Vs. Commissioner of Income-tax (PAN: AAFTA2642B) (Exemption), Kolkata. Appellant Respondent Date of Hearing 11.04.2018 Date of Pronouncement 14.06.2018 For the Appellant Shri Amit Agarwal, Advocate For the Respondent Shri G. Hangshing, CIT ORDER Per Shri A.T.Varkey, JM These are appeals filed by the charitabl…

Avadh Bihari Charitable Trust, Kolkata vs. CIT (Exemption), Kolkata

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1794/KOL/2017[2017-18]Status: DisposedITAT Kolkata14 Jun 2018AY 2017-18

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(23)Section 12ASection 80G(5)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 1794 & 1795/Kol/2017 Assessment Year: - Avadh Bihari Charitable Trust Vs. Commissioner of Income-tax (PAN: AAFTA2642B) (Exemption), Kolkata. Appellant Respondent Date of Hearing 11.04.2018 Date of Pronouncement 14.06.2018 For the Appellant Shri Amit Agarwal, Advocate For the Respondent Shri G. Hangshing, CIT ORDER Per Shri A.T.Varkey, JM These are appeals filed by the charitabl…

Sri Mangoo Singh & Baljeet Singh Memorial Trust, Uttar Pradesh vs. CIT, Muzaffarnagar

In the result appeal filed by the assessee stands allowed

ITA 394/DEL/2014[]Status: DisposedITAT Delhi09 Feb 2017

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. Pratiyush Jain, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SH. N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No. 394 & 395/Del/2014 (Assessment Year________) Sri Mangoo Singh & CIT VS. Baljeet Singh Memorial Muzaffarnagar Trust, Village Sakhan Khurd, Tehsil Beoband, Distt. – Saharanpur Uttar Pradesh GIR/PAN : AACCS8960N (Appellant) (Respondent) Appellant by : Sh. Pratiyush Jain, CA Respondent by : Sh. S. S. Rana, CIT DR. Date of hearing : 06.02.2017 Date of Pronouncement: 09.02.2017 ORDER PER BENCH: The present appeal has been preferred by assessee 1. against th…

Hardayal Charitable & Educational Trust v. CIT-2, Agra (32 Taxmann.com 341) — Cited in 14 Judgments | BharatTax