Human Welfare Foundation v. DCIT (Exemptions)

174 Taxmann.com 650Reported decision2025#4140 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 366,339 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)

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

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

ITA 861/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…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

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

ITA 860/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…

M.G.R.Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

ITA 859/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…

Jindal Charitable Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 20/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Lala Sher Singh Memorial Vs. PCIT(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) PAN: AAAAL2241H Jindal Charitable Society, Vs. PCIT(Central)-3, PS-2, C-3, Block, Phase-II, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) PAN: AAATJ0588L Florence Nighingale Vs. PCIT(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, HAF Delhi Pocket-A,…

Florence Nightingale Educational Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 19/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Lala Sher Singh Memorial Vs. PCIT(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) PAN: AAAAL2241H Jindal Charitable Society, Vs. PCIT(Central)-3, PS-2, C-3, Block, Phase-II, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) PAN: AAATJ0588L Florence Nighingale Vs. PCIT(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, HAF Delhi Pocket-A,…

Lala Sher Singh Memorial Jeevan Vigyan Trust Society, Delhi vs. PCIT (Central)-3, Jhandewalan New Delhi, Delhi

In the result, the assessees‟ appeals are allowed

ITA 10/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Jun 2025AY 2024-25

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Lala Sher Singh Memorial Vs. PCIT(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) PAN: AAAAL2241H Jindal Charitable Society, Vs. PCIT(Central)-3, PS-2, C-3, Block, Phase-II, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) PAN: AAATJ0588L Florence Nighingale Vs. PCIT(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, HAF Delhi Pocket-A,…

Mmtc Ltd vs. DCIT, Circle-5(1)

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2005[1999-2000]Status: DisposedITAT Delhi23 Apr 2025AY 1999-2000

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

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…

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

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

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial 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…