Which sections of the Income Tax Act does Maharashtra Academy of Engineering Education Research v. CIT come up under?

It is most often cited in judgments turning on Section 11, Section 119, Section 12, Section 12AA, Section 143(3), Section 13.

Maharashtra Academy of Engineering Education Research v. CIT

Q: How many judgments cite Maharashtra Academy of Engineering Education Research v. CIT?

17 judgments on BharatTax cite Maharashtra Academy of Engineering Education Research v. CIT (133 TTJ 706), spanning 2019 to 2025.

133 TTJ 706Income Tax Appellate Tribunal2010#6518 most cited

What is Maharashtra Academy of Engineering Education Research v. CIT authority for?

The Commissioner of Income Tax (CIT) does not have the jurisdiction to cancel the registration of a trust under Section 12AA(3) solely based on information about wrongful means of earning fees, if there is no evidence of misutilisation of funds and the trust continues to carry on its prescribed activities.

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

Maharashtra Academy of Engineering Education Research v. CIT · 133 TTJ 706 · ITAT · cancellation of registration · section 12AA(3) · jurisdiction to cancel registration · misutilisation of funds · genuine activities

Sections most often in play

Section 11 Section 119 Section 12 Section 12AA Section 143(3)Section 13 Section 10(22)Section 10(22A)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessment cancellation of registration

Judgments citing Maharashtra Academy of Engineering Education Research v. CIT

Maruthi Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration to the CIT, if he finds that the activities are not genuine or not being carried out i…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Cmr Engineering Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 30. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…n 10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration to the CIT, if he fin…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

Marri Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration to the CIT, if he fin…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…10(22). [Para 24] Therefore, the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by it. 34. The ITAT, Pune bench in the case of Maharashtra Academy of Engineering Education Research Vs. CIT (2010)133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning fees in the form of donation or about excess charging of fees, the CIT can pass on the information to the concerned authority, but when there is no evidence of misutilisation of funds and the prescribed activity if continued to carried on by the assessee, then the CIT had no j…

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

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

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

ITO (Exemption), Mumbai vs. M/S Saraswati Vidya Bhavan, Mumbai

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

ITA 1789/MUM/2020[2008-09]Status: DisposedITAT Mumbai23 Sept 2021AY 2008-09

For Appellant: Shri Anil Thakkar. DRFor Respondent: Shri B. Bagchi. AR

Section 11Section 12ASection 13(1)(c)Section 143(2)Section 143(3)Section 148

…merely for the reason of collection of donations, registration granted under section 12A of the IT Act, 1961 cannot be cancelled. We further noted that ITAT, Pune Bench in the case of Maharashtra Academy of Engineering and Educational Research vs. CIT (2010) 133 TTJ 706 held that if the CIT had an information of some wrongful means of earning fees in the form of a donation or the information tells about excessive charging of fees; then the CIT in his rights can pass on the information to the concerned authority, but when there is no misutilisation of funds and it continue to carry on, its activities, then the CI…

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)

…hat registration is to be disallowed. The ground on which the registration cannot be refused, cannot be considered as a ground for cancelling the registration. The ITAT Pune Bench in the case of Maharashtra Academy of Engineering & Educational Research vs CIT 133 TTJ 706 had an occasion to consider the issue of cancellation of registration where it was alleged that the society was receiving donations and capitation fees for admission. It was held in that case that ld. CIT has to consider the genuineness of the activities of the Trust and not to consider the source of income. The profit earning and misuse of the i…

Saraswati Vidya Bhavan, Mumbai vs. CIT (E), Mumbai

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

ITA 1778/MUM/2015[]Status: DisposedITAT Mumbai31 Jul 2019

Bench: Shri Pawan Singh & Shri G. Manjunatha & Assessment Year: 2011-12

For Appellant: Shri Anil Thakrar, A.RFor Respondent: Shri R. Manjunatha Swamy, D.R

Section 11Section 12A

…lection of donations, registration granted under section 12A of the IT Act, 1961 cannot be cancelled. We further M/s. Saraswathi Vidya Bhavan noted that ITAT, Pune Bench in the case of Maharashtra Academy of Engineering and Educational Research vs. CIT (2010) 133 TTJ 706 held that if the CIT had an information of some wrongful means of earning fees in the form of a donation or the information tells about excessive charging of fees; then the CIT in his rights can pass on the information to the concerned authority, but when there is no misutilisation of funds and it continue to carry on, its activities, then the CI…