Indian Medical Trust v. PCIT

414 ITR 296High Court2019#8653 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 11Section 12ASection 115 TDSection 12Section 12 AB (4)Section 127Section 127(2)(a)Section 12A/12AA/12AB

Issues it is cited on

section 13asection 127(2)(a)section 120(1)section 12aa(3)section 127(2)section 12ab(4)section 10(23c)(vi)cancellation of registrationsection 120section 13(1)section 124section 11(1)(a)

Judgments citing Indian Medical Trust v. PCIT

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri
Section 11Section 12Section 12ASection 133A

…102 (Exemption) is not empowered to cancel registration with retrospective effect, i.e., prior to the date of issuance of order/notice. To the same effect, there is another judgment of Hon'ble Rajasthan High Court in the case of Indian Medical Trust v. PCIT, 414 ITR 296. **** 121. One of the key contentions raised by the ld. counsel before us is that the ld. CIT(E) does not have the power to cancel the registration from retrospective date and any such cancellation can only be prospective, i.e., from the date of passing of the order and in support of which certain decisions have also been relied upon. From a bare…

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

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

Section 11Section 12ASection 143(3)

…case of ACIT vs Agra Development authority: (2018) 407 ITR 562: (2018) 302 CTR 308; Hon'ble Madras high court decision in case of AURO LAB VS ITO (2019) 411 ITR 308: (2019) 307 CTR 6; Hon'ble Rajasthan high court in case of Indian Medical Trust vs PCIT (2019) 414 ITR 296: (2019) 311 CTR 19: Third Member Allahabad ITAT decision in case of JEEWAN JYOTI CHARITABLE TRUST VS PCIT CENTRAL ITA No. 73/ALLD/2019 20.05.2022-weight of special bench decision; Delhi G bench ITAT decision in case of URMILA DEVI CHARITABLE TRUST ITA_4136/DEL/2017 order dated 13.06.2019), the to say Ld. AO during assessment proceedings u/s 143(3…

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 11Section 12ASection 12A(1)(ac)Section 132

…tion order, that is 30.12.2010. In other words, the exemption cannot be denied to the petitioner for and up to the Assessment Year 2010-11 on the sole ground of cancellation of the certificate of registration. Also refer Indian Medical Trust v/s Pr. CIT & ors 182 DTR 252(Raj.) is held that cancellation of registration with retrospective effect is invalid.‖ Therefore, in view of the decision of Hon‘ble High Court, we are also of the view that cancellation of registration with retrospective effect is invalid in the present case. 6.10 We also noticed that the ld. Pr. CIT (Central) has stated that the assessee truste…

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…effected subsequently. We derive support M/s Truba Education Society ITA No. 801/Ind/2024 to reach to this conclusion from the decision of the Hon'ble Rajasthan High Court in the case of Indian Medical Trust v. Pr. CIT [2019] 108 taxmann.com 93/265 Taxman 473/414 ITR 296 (Rajasthan) where it has been held that: "Indisputably, the order dated 16th Jan, 2018, made by the Commissioner of Income Tax thereby canceling the registration granted under section 12A and withdrawing the approval given under section 10 (230) (v) & 10 (23A) (via) of the Act of 1961, to the petitioner Trust with retrospective effect from the da…

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

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

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…CIT (Exemption) is not empowered to cancel registration with retrospective effect, i.e., prior to the date of issuance of order/notice. To the same effect, there is another judgment of Hon'ble Rajasthan High Court in the case of Indian Medical Trust vs. PCIT, 414 ITR 296. **** 121. One of the key contentions raised by the ld. counsel before us is that the ld. CIT(E) does not have the power to cancel the registration from retrospective date and any such cancellation can only be prospective, i.e., from the date of passing of the order and in support of which certain decisions have also been relied upon. From a bare…

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

ITA 685/JPR/2023[A.Y. 2016-2017]Status: DisposedITAT Jaipur10 Apr 2024
For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 10Section 11Section 11(1)(a)Section 12ASection 245D(4)

…) was not justified in sustaining disallowance of Rs.2,64,16,748/- for expenses incurred on practical training of students of Bachelor and Master Degree in Mass Communication (BJMC & MJMC) and by ignoring the decision of Jurisdictional High Court (reported at 414 ITR 296) who had followed the law laid down by Hon'ble Supreme Court of India." ITA NO. 730/JP/2023 – A.Y. 2016-17 (Revenue) '1. On the facts and in the circumstances of case and in law the ld CIT(A) has erred in directing to allow depreciation to the assessee in term of DIT (Exemption) vs Charanjiv Charitable Trust (2014) 267 CTR 305 without appreciatin…

HEART FOUNDATION OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-CENTRAL , PUNE

The appeal of the assessee is allowed

ITA 1524/MUM/2023[2023-24]Status: PendingITAT Mumbai27 Jul 2023AY 2023-24

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 12ASection 143(3)

…R presented without prejudice arguments to submit that the cancellation of the registration of the trust cannot be done retrospectively. The Ld.AR in this regard relied on the decision of Rajasthan High Court in the case of Indian Medical Trust vs PCIT (2019) 414 ITR 296 (Raj) and the judgement of the Hon‘ble Madras High Court in the case of Auro Lab vs ITO (2019) 411 ITR 308 (Mad). The Ld.DR submitted that in above two decisions, it has been held that the Commissioner is not authorized under section 12AA(3) to cancel the registration of the trust retrospectively. The Ld.AR further submitted in assessee's case th…

PACIFIC ACADEMY OF HIGHER EDUCATION AND RESEARCH SOCIETY,UDAIPUR vs. THE PR. CIT (CENTRAL), JAIPUR , JAIPUR

ITA 4/JODH/2020[2017-18]Status: DisposedITAT Jodhpur25 Jan 2023AY 2017-18
For Appellant: Shri PC Parwal (C.A)For Respondent: Smt. Alka Rajvanshi Jain, (CIT-DR)
Section 11Section 12ASection 13(1)

…ettled law the provision of section 12AA(4) cannot be invoked retrospectively as done in the present case and the point in issue is being settled so far in the State of Rajasthan in case of Indian Medical Trust Versus the Principal Commissioner of Income Tax (414 ITR 296), as per the decision of the Honorable High Court of Rajasthan. 5. That on the fact and circumstances of the case as well as in law the impugned order of withdrawal of registration passed under section 12AA(3) and 12AA(4) of the Income Tax Act, 1961, cannot terms to be a valid order in the eye of law in as much as it can be safely said that the…

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

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

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

…tion order, that is 30.12.2010. In other words, the exemption cannot be denied to the petitioner for and up to the Assessment Year 2010-11 on the sole ground of cancellation of the certificate of registration. Also refer Indian Medical Trust v/s Pr. CIT & ors 182 DTR 252(Raj.) is held that cancellation of registration with retrospective effect is invalid.” Therefore, in view of the decision of Hon’ble High Court, we are also of the view that cancellation of registration with retrospective effect is invalid in the present case.” 13. We noticed earlier that the Ld PCIT (Central) has held that the provisions of se…

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

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

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

…tion order, that is 30.12.2010. In other words, the exemption cannot be denied to the petitioner for and up to the Assessment Year 2010-11 on the sole ground of cancellation of the certificate of registration. Also refer Indian Medical Trust v/s Pr. CIT & ors 182 DTR 252(Raj.) is held that cancellation of registration with retrospective effect is invalid.” Therefore, in view of the decision of Hon’ble High Court, we are also of the view that cancellation of registration with retrospective effect is invalid in the present case.” 12. We noticed earlier that the Ld PCIT (Central) has held that the provisions of se…

POPULATION SERVICES INTERNATIONAL,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal is allowed

ITA 433/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 10Section 11Section 12ASection 2(15)Section 44ASection 80G

…under section 10(23C)(iv) of the retrospectively. In support of such proposition, he relied upon the following decisions: 1. ACIT Vs. Agra Development Authority, 407 ITR 562 (All.) 2. Auro Lab Vs. ITO, 411 ITR 308 (Mad.) 3. Indian Medical Trust Vs. PCIT, 414 ITR 296 (Raj.) 4. Urmila Devi Charitable Trust Vs. CIT (E), ITA No. 4136/Del/2017 (Del. Trib.) 18. Strongly relying upon the observations of the departmental authorities as well as Special Auditor, learned Departmental Representative submitted, various details called for by the Assessing Officer were not furnished in course of assessment proceeding…

M/S. RAJASTHAN VIKAS SANSTHAN ,JODHPUR vs. CIT(E), JAIPUR

ITA 44/JODH/2020[2019-20]Status: DisposedITAT Jodhpur01 Feb 2021AY 2019-20

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 03/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

Section 10Section 11Section 12ASection 13(1)(c)

…2-03 by ignoring that in assessee’s own case the earlier cancellation u/s 12AA was restored by Hon’ble ITAT as mentioned in Ground No. 1.1 and by not considering the decision of Hon’ble Rajasthan high Court in case of India Medical Trust Vs PCIT & Anr. (2019) 182 DTR 252 where it was held that order u/s 12AA(3) cancelling registration of charitable trust cannot be given retrospective effect.” 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. We have gone through the orders of authorities below and considered the rival contentions. The…

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…denied to the petitioner for and up to the 56 ITA 688/JP/2019_ M/s Wholesale Cloth Merchant Association Vs Pr.CIT Assessment Year 2010-11 on the sole ground of cancellation of the certificate of registration. Also refer Indian Medical Trust v/s Pr. CIT & ors 182 DTR 252(Raj.) is held that cancellation of registration with retrospective effect is invalid.” Therefore, in view of the decision of Hon’ble High Court, we are also of the view that cancellation of registration with retrospective effect is invalid in the present case. 31. We also noticed that the ld. Pr. CIT(C) has stated that the activities of the asse…

Indian Medical Trust v. PCIT (414 ITR 296) — Cited in 13 Judgments | BharatTax