Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas v. CIT

144 TTJ 379Income Tax Appellate Tribunal2012#22576 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2022.

Judgments citing Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas v. CIT

CIT(E), Bhopal vs. Shri Mahavir Kund Kund Trust, Ujjain

ITA 340/IND/2020[2020-21]Status: DisposedITAT Indore15 Jul 2022AY 2020-21

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

…-settled by numerous decisions including following: (a) CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj HC) (b) St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (ITAT- Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas Vs. CIT (2012) 144 TTJ 379 (ITAT-Jpr) (iii) Objection No. 3 – The activities are meagre: Ld. AR submitted that the trust is a new entity incorporated on 09.05.2017 and the application for grant of registration was filed on 31.03.2018 i.e. within the first financial-year itself. Ld. AR submitted that being first financial year, the activities of assessee were bound to be…

Mahavir Kund Kund Kahan Trust, Barhanpur vs. CIT(E) Bhopal, Bhopal

ITA 838/IND/2018[NA]Status: DisposedITAT Indore15 Jul 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

…-settled by numerous decisions including following: (a) CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj HC) (b) St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (ITAT- Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas Vs. CIT (2012) 144 TTJ 379 (ITAT-Jpr) (iii) Objection No. 3 – The activities are meagre: Ld. AR submitted that the trust is a new entity incorporated on 09.05.2017 and the application for grant of registration was filed on 31.03.2018 i.e. within the first financial-year itself. Ld. AR submitted that being first financial year, the activities of assessee were bound to be…

Ministry of Compassion India, Jaipur vs. Commissioner of Income Tax- Exemptions, Jaipur

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

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)
Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.713/JP/15 fu/kZkj.k o"kZ@Assessment Year : cuke Ministry of Compassion India, The CIT (Exemptions), Vs. D-3/169, Chitrakoot, Vaishali Jaipur. Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.: AABTM8172C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.714/JP/15 fu/kZkj.k o"kZ@Assessment Year : cuke Ministry of Compassion India, The CIT (Exemptions)…

Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas v. CIT (144 TTJ 379) — Cited in 3 Judgments | BharatTax