Kyrie Chand Tarawati Charitable Trust v. The Director Of Income-Tax

232 ITR 11High Court1998#11323 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 12ABSection 80GSection 80G(5)Section 12ASection 8(5)

Judgments citing Kyrie Chand Tarawati Charitable Trust v. The Director Of Income-Tax

Abhay Charan Teaching Institute of Vedic Education Association, Lucknow, Uttar Pradesh vs. Commissioner of Income Tax (Exemption), Lucknow, Uttar Pradesh

In the result, both appeals of the assessee in ITA Nos

ITA 277/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

…ee company or the fact that the expenditure made by the assessee company were in accordance with its objects. He placed reliance on the decision of the Hon’ble Delhi High Court in the case of Kyrie Chand Tarawati Charitable Trust vs The Director Of Income-Tax 232 ITR 11 (Delhi) which stated that there was no obligation on the part of the Commissioner to grant a registration or approval only by looking at the instrument creating the trust and shutting its eyes towards the activities carried out by it. Since, the assessee was not carrying out any charitable activity as per its objects, according to the CIT, he was…

Abhay Charan Teaching Institute of Vedic Education Association, Lucknow, Uttar Pradesh vs. Commissioner of Income Tax (Exemption), Lucknow, Uttar Pradesh

In the result, both appeals of the assessee in ITA Nos

ITA 276/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

…ee company or the fact that the expenditure made by the assessee company were in accordance with its objects. He placed reliance on the decision of the Hon’ble Delhi High Court in the case of Kyrie Chand Tarawati Charitable Trust vs The Director Of Income-Tax 232 ITR 11 (Delhi) which stated that there was no obligation on the part of the Commissioner to grant a registration or approval only by looking at the instrument creating the trust and shutting its eyes towards the activities carried out by it. Since, the assessee was not carrying out any charitable activity as per its objects, according to the CIT, he was…

Sayfty Trust, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 285/LKW/2019[NA]Status: DisposedITAT Lucknow16 Dec 2020

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

Section 12A

…ase there was a clear finding that the dominant object of the society was to earn profits I.T.A. No.285/Lkw/2019 Assessment Year:N.A. 4 under the garb of education. As regards the case laws in the case of Kirti Chandra Tarawati Charitable Society vs. DIT(E) 232 ITR 11, Learned counsel for the assessee submitted that this case relates to renewal of approval u/s 80G and hence was not applicable. As regards the decision of Lucknow Bench of Tribunal in I.T.A. No.809/Lkw/2014 dated 28/02/2015, Learned counsel for the assessee submitted that in this case the assessee had withdrawn the appeal and accordingly, the same…

Advocaye Welfare Fund Trustee Committee, New Delhi vs. CIT(E), New Delhi

ITA 9334/DEL/2019[-]Status: DisposedITAT Delhi08 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 12ASection 23Section 3Section 4Section 80G

…g Educational Society 315 ITR 428 (Uttaranchal), CIT vs. A.R. Trust 402 ITR 161 (Allahabad), Shri Nathji Education Foundation vs. CIT ITA No.809/LKW/2014, Self Employers Service Society vs. CIT 247 ITR 18 (Kerala) and Kirti Chand Tarawati Ch. Trust vs. DIT 232 ITR 11 (Delhi). 9. Ld. CIT (E) vide impugned order has rejected the registration sought for by the appellant u/s 12AA and section 80G of the Act on the sole ground that financials for FY 2018-19 have not been furnished despite called for. It is the case of the ld. AR for the appellant that it is not a valid ground to reject the application moved by th…

Bar Council of Delhi, New Delhi vs. CIT(E), New Delhi

ITA 9333/DEL/2019[-]Status: DisposedITAT Delhi02 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 10Section 12ASection 2(15)Section 3(1)(f)Section 80G

…g Educational Society 315 ITR 428 (Uttaranchal), CIT vs. A.R. Trust 402 ITR 161 (Allahabad), Shri Nathji Education Foundation vs. CIT ITA No.809/LKW/2014, Self Employers Service Society vs. CIT 247 ITR 18 (Kerala) and Kirti Chand Tarawati Ch. Trust vs. DIT 232 ITR 11 (Delhi). 9. First of all, ld. AR for the appellant drew our attention towards Notification dated 09.08.1966 available at page 109 of the paper book 2, issued by Ministry of Finance, Government of India, granting approval to the appellant w.e.f 22.01.1962 in terms of clause (ii) of Proviso to section 10(23A) of the Act. The appellant also brough…

Saint Kabir Education Society, Hisar vs. CIT(E), Chandigarh

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…Education Trust Vs. Union of India (2018-TIOL-261- KAR-IT " Shri Nathji Educational Foundation Vs. CIT(A) " Islamic Academy of Education Vs. State of Karnataka and others 6SCC (697) " Kirti Chand Tarawati Ch. Trust vs. DIT [1999] 105 Taxman 686 (Delhi/[1998] 232 ITR 11 (Delhi)/[1999] 152 CTR 322 (Delhi) 8. We have heard both the parties and perused the material available on record. The Ld. DR’s submission that no details were filed regarding computation of income to verify eligibility of assessee u/s 10(23C)(vi) of the Act. But the requirement of Section 12AA registration is only to the extent that the Commissi…

Vidyadayani Shiksha Samiti, Roorkee vs. CIT (Exemptions), Lucknow

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

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR
Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Vidyadayani Shiksha Samiti, CIT (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. PAN : AAAAV6951C (Appellant) (Respondent) Assessee by : Shri Piyush Kaushik, Adv. Department by : Shri Vijay Verma, CIT-DR Date of hearing : 05-12-2017 Date of pronouncement : 14-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 21.08.2015 passed by CIT (Exemptions), Lucknow [in short (the CIT)] u/s 12AA(1)(b)(ii) denying…

Shree Nitai Gaura Hari Sankirtan Mandal Trust, Ghaziabad vs. CIT (E), Lucknow

Appeal is allowed

ITA 5325/DEL/2016[]Status: DisposedITAT Delhi30 Aug 2017

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Shri P. C. Yadav, AdvFor Respondent: Shri S. S. Rana, CIT [DR]
Section 12ASection 80G

…kept and he referred page No. 72 i.e. receipt and payment for the period from 1.04.2012 to 31.03.2013. He also placed reliance on the decision of Hon’ble High Court of Delhi in the case of Kirti Chand Tarawati Chand Trust Vs. Director of Income Tax (1998) 232 ITR 11 (Del.). 6.1 In rejoinder the ld. AR submitted that the above amount was kept for utilizing it in the objects of the society and it is not the case of the Revenue that amount was spent for any other purposes than the objects of the society. He also referred page No. 118 of the paper book i.e. part of the order dated 24.09.2015 of the Tribunal in…

M/S. Shri Raj Rajeshwari Trust, Rishikesh vs. CIT(E), Lucknow

In the result the appeal of the assessee is allowed with above direction

ITA 2204/DEL/2015[]Status: DisposedITAT Delhi07 Sept 2016

Bench: Smt Diva Singh & Shri Prashant Maharishishri Raj Rajeshwari Trust, Vs. Cit(E) Gumaniwala, Amit Forest Road, Rishiesh 5, Ashok Marg, Pan:Aamts7680J Lucknow (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Ravi Jain, CIT DR
Section 12ASection 2(15)

…e held that for the purpose of registration the objects of the trust as well as the genuineness of the activities are to be proved, therefore, relying on the decision of Hon’ble Delhi High Court in case of Kirti Chandra Taravati Charitable society Vs. DIT (E) 232 ITR 11 and decision of Hon’ble Kerala High Court in Dawn Education Charitable Trust Vs. CIT 370 ITR 724 refused the registration rejecting the application of the assessee. Aggrieved by the above order the assessee is in appeal before us. 4. The ld AR contended that carrying on the activities is not a requirement for the purpose of granting registration u…

Kyrie Chand Tarawati Charitable Trust v. The Director Of Income-Tax (232 ITR 11) — Cited in 9 Judgments | BharatTax