Kasyapa Veda Research Foundation v. CIT

12 Taxmann.com 286Reported decision2011#10106 most cited

What is Kasyapa Veda Research Foundation v. CIT authority for?

Vedas are considered religious scriptures, and their study is a religious instruction. This principle was applied when determining the charitable and religious status of a trust.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Kasyapa Veda Research Foundation v CIT · 2011 · 80G · 10(23)(iiiad) · 11 · charitable trust registration · religious scriptures · Vedic study

Sections most often in play

Section 2(15)Section 80GSection 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 12

Judgments citing Kasyapa Veda Research Foundation v. CIT

ACIT, Exemptions, Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Assistant Commissioner of Vyakti Vikas Kendra India, Income Tax, Exemptions, 272, Sri Sri Gyan Mandir, Circle-1, Satellite, 606, Aayakar Bhavan, Ahmedabad – 380 015. Near Sachin Tower, Vejalpur, (Gujarat). Vs. Ahmedabad – 380 015. (Gujarat) [PAN – AAATV 1617 L] (Appellant) (Respondent) Assessee by Shri S. N. Soparkar, Sr. Advocate Revenue by Shri Akhilenbdra Pratap Yadav, CIT-DR Date of Hearing 04.11.2025 Date of Pronouncement 02.1…

Shrouta Vijnam Gurukulam, Mangalore vs. Income Tax Officer, Ward-1, Exemptions, Mangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 694/BANG/2024[NA]Status: DisposedITAT Bangalore21 May 2024

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri Prakash S Hegde, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : NA M/s. Shrouta Vijnan Gurukulam, Vs. ITO (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. PAN : AANTS 0655 A APPELLANT RESPONDENT Assessee by : Shri Prakash S Hegde, CA Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.05.2024 Date of Pronouncement : 21.05.2024 O R D E R Per George George K, Vice President : This appeal at the instance of the assessee is directed against th…

Shri Shruthiparampara Gurukulam, Bangalore vs. ITO, Ward-3, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1083/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1082, 1083/Bang/2022 Assessment Years : NA Vs. ITO, Shri Shruthiparampara Gurukulam, Ward – 3, No.19/1 Shankar Residency, 7th A Main, Exemptions, 8th Cross, Srinidhi Layout, J P Nagar 8th Phase, Bengaluru. Bengaluru – 560 062. PAN : ABCTS 0777 P ASSESSEE RESPONDENT Assessee by : Shri. Sudheendra, Advocate Revenue by : Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.01.2023 Date of Pronouncement : 09.01.2023 O R D E R Per N. V. Vasudeva…

Shri Shruthiparampara Gurukulam, Bangalore vs. ITO, Ward-3, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1082/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1082, 1083/Bang/2022 Assessment Years : NA Vs. ITO, Shri Shruthiparampara Gurukulam, Ward – 3, No.19/1 Shankar Residency, 7th A Main, Exemptions, 8th Cross, Srinidhi Layout, J P Nagar 8th Phase, Bengaluru. Bengaluru – 560 062. PAN : ABCTS 0777 P ASSESSEE RESPONDENT Assessee by : Shri. Sudheendra, Advocate Revenue by : Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.01.2023 Date of Pronouncement : 09.01.2023 O R D E R Per N. V. Vasudeva…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1085/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1084/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

The ACIT, (Exemption) Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos.265, 805, 806 & 2344/Ahd/2018 (Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15) The DCIT (Exemption), Vs. VyaktiVikas Kendra India, Circle – 1, Plot No.27, Ahmedabad. Shri Shri Gyan Mandir, B/h. Shaligram Flat, Opp. Mayur Pankh Satellite, Ahmedabad – 380 015. [PAN No. AAATV 1617 L] (Appellant) (Respondent) .. Appellant by : Shri N. R. Soni, CIT-D.R. Respondentby: Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Advocate 13.06.2019 Date of Hearing Date of Pro…

Kasyapa Veda Research Foundation v. CIT (12 Taxmann.com 286) — Cited in 10 Judgments | BharatTax