Human Welfare Foundation v. DCIT (Exemptions)

174 Taxmann.com 650Reported decision2025#4145 most cited

What is Human Welfare Foundation v. DCIT (Exemptions) authority for?

Amended provisions cannot be applied retrospectively if it leads to an incorrect outcome for the assessment year under consideration.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also referred to as

Human Welfare Foundation v. DCIT · section 12AA · section 12AB · retrospective application of amendments · assessment year · ITAT Delhi

Sections most often in play

Section 11Section 119Section 12AASection 143(3)Section 12Section 13Section 132Section 10(22)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)section 12aa(1)(b)(ii)section 13(l)(d)section 127(2)(a)section 10(22)section 12aa(1)(b)section 13asection 12ab(1)(a)section 13(1)(d)section 12ab(4)section 12aa(3)

Judgments citing Human Welfare Foundation v. DCIT (Exemptions)

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 253/DEL/2025[2014-15 and Further Year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 252/DEL/2025[2013-14 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 218/DEL/2025[2013-14 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2025[2012-13 and further year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 215/DEL/2025[2014-15 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 214/DEL/2025[2014-15 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent) ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent) ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presid…

M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

ITA 131/DDN/2025[2024-25]Status: DisposedITAT Dehradun17 Oct 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 12Section 127Section 127(2)(a)Section 12ASection 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.131/DDN/2025 M/s Sushila Devi Centre for Professional Studies and Research, Chandanwari, Prem Nagar, Dehradun, Uttarakhand-248001. PAN:AABAS1682E (Appellant) PCIT (Central), Kanpur Vs. (Respondent) Assessee by Shri Salil Kapoor, Adv., Ms. Ananya Kapoor, Adv., Shri Shivam Yadav, Adv. and Shri Sumit Lal Chandani, Adv. Department by Shri Amar Pal Singh, JCIT-DR Date of hearing 11.09.2025 Date of pronouncement 17.10.2025 ORDER PER MANISH AGARWAL, AM: The presen…

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4474/Mum/2025 (Assessment Year: NA) Aditya Birla Education Trust vs Commissioner of Income-tax B-4, Aditya Birla Centre, S.K. (Exemption), 601, 6th Floor, Cumballa Hill MTNL Ahire Marg, Worli, Mumbai- 400030 TE Building, Pedder Ropad, Dr. PAN: AACTA4967C Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 APPELLANT RESPONDENT Assessee by : Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, Shri Chaitanya Joshi & Ms. Sejal Nahata Responde…

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

ITA 862/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20
For Appellant: Shri C. Maheswar Reddy, C.A
Section 12A

…d provisions retrospectively for the assessment year under consideration is incorrect. In this regard, he relied upon certain judicial precedents, including the decision of ITAT, Delhi Bench in the case of Human Welfare Foundation Vs. DCIT (Exemptions) (2025) 174 Taxmann.com 650 and decision of ITAT Bangalore Bench in the case of Amala Jyothi Vidhya Kendra Trust Vs. DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order o…

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Human Welfare Foundation v. DCIT (Exemptions) (174 Taxmann.com 650) — Cited in 28 Judgments | BharatTax