International Pentecostal Church of God v. ITO

11 Taxmann.com 91Reported decision2011#21985 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80G(5B)Section 80G(5)Section 80G(5)(iii)Section 10AB Section 10AC Section 10AD Section 12AA Section 12AB

Issues it is cited on

section 80g(5b)section 80g(5)section 80g section 80 total income document

Judgments citing International Pentecostal Church of God v. ITO

Shri Satya Kabir Saheb Ni Gadi, Jamnagar vs. The Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 129/RJT/2025[2025-2026]Status: DisposedITAT Rajkot28 Aug 2025AY 2025-2026

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

For Respondent: Shri Sanjay Punglia, ld. CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.129/RJT/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. PAN : AABTS0260M (अपीलाथ"/assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee by. : Shri Dushyant Maharshi, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, ld. CIT-DR सुनव…

Sarva Jana Seva Trust, Namakkal vs. CIT, Exemptions, Chennai

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

ITA 980/CHNY/2025[-]Status: DisposedITAT Chennai12 Aug 2025

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.980/Chny/2025

For Respondent: Shri Bipin C.N, CIT

Section 80GSection 80G(5)(iii)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम& BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.980/Chny/2025 Sarva Jana Seva Trust, The Commissioner of Income 51, Agraharam, Mohanur S.O., Vs. Tax (Exemptions), Namakkal – 637 015. Chennai. [PAN: ABDTS 0704K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ8 की ओर से/ Appellant by Shri T.S.Lakshmi Venkatraman, FCA : :;थ8 की ओर से /Respondent by : Shri Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing :…

Shree Virraj Prabhu Parivar Foundation, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.578/SRT/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The CIT (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABKCS0909C (Appellant) (Respondent) Appellant by Shri Deven K. Kapadia, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 19/02/2025 Date of Pronouncement 07/03/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH: This a…