Lilavati Kirtilal Mehta Medical Trust v. Commissioner of Income Tax (central)-l, Mumbai

108 Taxmann.com 272Income Tax Appellate Tribunal2019#8678 most cited

What is Lilavati Kirtilal Mehta Medical Trust v. Commissioner of Income Tax (central)-l, Mumbai authority for?

Violation of Section 13 provisions does not empower the Commissioner to cancel registration under Section 12AA(3); such violations are grounds for forfeiting exemptions under Sections 11 and 12 during assessment.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Lilavati Kirtilal Mehta Medical Trust · section 12AA(3) · section 13 · cancellation of registration · forfeiture of exemption · section 11 · section 12 · ITAT Mumbai

Sections most often in play

Section 11Section 11(2)Section 11(5)Section 12ASection 13(1)(c)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12ab(4)(ii)section 12aa(3)section 12a(a)cancellation of registrationsection 12ab(4)section 11(5)section 13(3)corpus fundsection 13(1)(c)section 13(1)corpus donationsection 11(2)

Judgments citing Lilavati Kirtilal Mehta Medical Trust v. Commissioner of Income Tax (central)-l, Mumbai

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No.12 to 15/Coch/2021 1. Last Hour Ministry, .......... Appellants VIII/182 Karikkan Villa, Meenthalakkara Manjadi P.O. Thiruvalla, Kerala [PAN: AAATL 4786 E] 2. Love India Ministries, V 11/37, Poothicote, Manjadi – Jn P.O., Thiruvalla, Kerala [PAN : AAATL 4778 J] 3. Ayana Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax ...…

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)

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.801/IND/2024 M/s Truba Education Society, 250, Sagar Plaza, M.P. Nagar Zone II, Bhopal (Assessee/Appellant) Pr. CIT (Central) Bhopal बनाम/ Vs. (Revenue/Respondent) PAN: AABAT0008P Assessee by | Shri Sumit Nema, Sr. Adv. with Gagan Tiwari, Arun Dwivedi, Ms. Priyal Jain Advocates; ARs Revenue by | Shri Ram Kumar Yadav, CIT-DR Date of final Hearing 30.01.2025 Date of Pronouncement 24.04.2025 आदेश / ORDER Per B.M. Biyani, AM: F…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R
Section 12ASection 143(2)Section 153(9)

…t be cancelled. 14. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by the Mumbai Tribunal in the case of Lilavati Kirtilal Mehta Medical Trust V. Commissioner of Income Tax (central)-l, Mumbai (2019) 108 Taxmann.com 272 (Mum Trib), wherein it is held that, violation of provisions of section 13 of the act does not warrant cancellation of registration UIs. 12AA(3) of the act, the law which was in vogue as on that day and this ground is without prejudice to the fact that, there has been no violations of the provisions of section 13 of the act. 2. Both asses…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…t be cancelled. 14. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by the Mumbai Tribunal in the case of Lilavati Kirtilal Mehta Medical Trust V. Commissioner of Income Tax (central)-l, Mumbai (2019) 108 Taxmann.com 272 (Mum Trib), wherein it is held that, violation of provisions of section 13 of the act does not warrant cancellation of registration UIs. 12AA(3) of the act, the law which was in vogue as on that day and this ground is without prejudice to the fact that, there has been no violations of the provisions of section 13 of the act. 2. Both asses…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ot be cancelled. 14. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by the Mumbai Tribunal in the case of Lilavati Kirtilal Mehta Medical Trust V. Commissioner of Income Tax (central)-l, Mumbai (2019) 108 Taxmann.com 272 (Mum Trib), wherein it is held that, violation of provisions of section 13 of the act does not warrant cancellation of registration UIs. 12AA(3) of the act and this ground is without prejudice to the fact that, there has been no violations of the provisions of section 13 of the act. PRA YER The appellant prays that the Hon'ble Tribunal to…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income-Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ot be cancelled. 14. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by the Mumbai Tribunal in the case of Lilavati Kirtilal Mehta Medical Trust V. Commissioner of Income Tax (central)-l, Mumbai (2019) 108 Taxmann.com 272 (Mum Trib), wherein it is held that, violation of provisions of section 13 of the act does not warrant cancellation of registration UIs. 12AA(3) of the act and this ground is without prejudice to the fact that, there has been no violations of the provisions of section 13 of the act. PRA YER The appellant prays that the Hon'ble Tribunal to…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

Chirayu Charitable Foundation, Bhopal vs. PCIT (Central), Bhopal

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Chirayu Charitable PCIT (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) PAN No.AAAAC3656P Revenue by Shri S.S. Mantri, CIT Appellant by S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date of Hearing 05.01.2021 Date of Pronouncement .02.2021 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee is directed against th…

Lilavati Kirtilal Mehta Medical Trust v. Commissioner of Income Tax (central)-l, Mumbai (108 Taxmann.com 272) — Cited in 12 Judgments | BharatTax