Hemdha Medi Resources Pvt. Ltd. v. CIT

159 ITD 627Income Tax Appellate Tribunal2016#19336 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 12AASection 80GSection 11AA(2)(e)Section 12A

Issues it is cited on

bona fide mistakesection 80g(5)(vi)section 80g(5)registration under section 12asection 12aasection 80gsection 12asection 12section 80section 11section 25prescribed

Judgments citing Hemdha Medi Resources Pvt. Ltd. v. CIT

Urmi Pandit Charitable Trust, Nagpur vs. ITO Ward-1, Exemption, Nagpur

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

ITA 631/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…ection 12AA of the Act till the assessment year 2026–27 and prayed that the approval under section 80G of the Act may be extended too. 5. We find that similar matter came up before the Tribunal, Jaipur Bench, in Hemdha Medi Resources Pvt. Ltd. v/s CIT, [2016] 159 ITD 627 (Jaipur), wherein the Tribunal decided the issue in favour of the assessee and against the Revenue by holding as under:– “2.9 We have heard the rival contentions and pursued the material available on record. Firstly, it is interesting to note that it is for the third time that the appellant has filed the subject application under section 80G(5)…

R S Pandit and Damyanti Pandit Charitable Trust, Nagpur vs. ITO Ward-1, Exemp, Nagpur

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

ITA 630/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…ection 12AA of the Act till the assessment year 2026–27 and prayed that the approval under section 80G of the Act may be extended too. 5. We find that similar matter came up before the Tribunal, Jaipur Bench, in Hemdha Medi Resources Pvt. Ltd. v/s CIT, [2016] 159 ITD 627 (Jaipur), wherein the Tribunal decided the issue in favour of the assessee and against the Revenue by holding as under:– “2.9 We have heard the rival contentions and pursued the material available on record. Firstly, it is interesting to note that it is for the third time that the appellant has filed the subject application under section 80G(5)…

Sanghvi J J Gulabchand Charitable Trust, Nagpur vs. ITO Ward-1, Exemption, Nagpur

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

ITA 629/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…ection 12AA of the Act till the assessment year 2026–27 and prayed that the approval under section 80G of the Act may be extended too. 5. We find that similar matter came up before the Tribunal, Jaipur Bench, in Hemdha Medi Resources Pvt. Ltd. v/s CIT, [2016] 159 ITD 627 (Jaipur), wherein the Tribunal decided the issue in favour of the assessee and against the Revenue by holding as under:– “2.9 We have heard the rival contentions and pursued the material available on record. Firstly, it is interesting to note that it is for the third time that the appellant has filed the subject application under section 80G(5)…

Shree Nitai Gaura Hari Sankirtan Mandal Trust, Ghaziabad vs. CIT (E), Lucknow

Appeal is allowed

ITA 5325/DEL/2016[]Status: DisposedITAT Delhi30 Aug 2017

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Shri P. C. Yadav, AdvFor Respondent: Shri S. S. Rana, CIT [DR]
Section 12ASection 80G

…T 452(Guj) d. Sonepat Hindu Educational and Charitable Society 278 ITR 262(P&H) 7 I.T. Appeal No. 5325/Del/2016 Assessment Year : – – – It is submitted that recently Jodhpur Bench of the ITAT in the case of Hemdha Medi Resources Pvt Ltd Vs CIT reported in 159 ITD 627 (Jodh) has observed as under : - “ On perusal of section 80G(5) as well as Rule 11AA, what is required to be seen is whether the institution/fund has been established in India for a charitable purpose or not. Secondly, it lays down certain additional conditions under clause (i) to clause (v) which are required to be fulfilled. Rule 11AA provides…

Hemdha Medi Resources Pvt. Ltd. v. CIT (159 ITD 627) — Cited in 4 Judgments | BharatTax