Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (

Q: How many judgments cite Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (?

54 judgments on BharatTax cite Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust ( (163 Taxmann 19), spanning 2016 to 2026.

Q: Which sections of the Income Tax Act does Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust ( come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 12AB, Section 12, Section 12A, Section 12AA.

163 Taxmann 19High Court2007#2137 most cited

What is Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust ( authority for?

When considering an application for registration under Section 12AA, the Commissioner must primarily ascertain the genuineness of the trust's activities and the charitable nature of its objects. Concerns regarding the application of income, procedural accounting lapses, or the nature of donations (like capitation fees) are to be addressed during the regular assessment under Sections 11 and 12, and are not grounds to deny registration.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Mullers Charitable Institutions · 163 Taxmann 19 · Section 12AA registration · genuineness of activities · application of income · charitable trust · denial of registration · Section 11 · Section 12 · capitation fees · procedural accounting lapses

Sections most often in play

Section 2(15)Section 11 Section 12AB Section 12 Section 12A Section 12AA Section 80G Section 115BBC

Issues it is cited on

section 12ab(1)(a)section 12ab(4)(ii)section 12aa(3)section 12ab(4)cancellation of registration section 12ab(1)section 12ab(1)(b)section 2(15)section 13(3)section 13(1)(c)application of income section 13(1)

Judgments citing Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 4779/Del/2025 (Assessment Year: 2024-25) Richmond Educational Society, D-104, Sector-41, Noida, Uttar Pradesh (Appellant) Vs. DCIT/ ACIT, Central Circle, Ghaziabad (Respondent) PAN: AABTR0992D Assessee by : Revenue by: Shri Gaurav Jain, Adv Shri Tarun Channa, Adv Ms. Kranti, CIT DR Date of Hearing 30/01/2026 Date of pronouncement 11/03/2026 ORDER PER M. BALAGANESH, A. M.: 1. This is an appeal preferred by the Assessee against the order passed by the Learned…

M/S. RAYA NAIK MEMORIAL GOWSHALA TRUST,KAJUBAG KARWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE

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

ITA 1920/BANG/2025[2024-25]Status: DisposedITAT Bangalore27 Jan 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: ---

For Appellant: Shri Siddesh Gaddi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)

Section 12ASection 12A(1)(ac)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: --- M/s Raya Naik Memorial Gowshala Vs. The Commissioner of Income Trust, Tax (Exemptions), #766 Kajubag, Kajubag Karwar, Bangalore. Uttara Kannada – 581 301. PAN – AAETR 1324 A APPELLANT RESPONDENT Assessee by : Shri Siddesh Gaddi, CA Revenue by : Shri Muthu Shankar, CIT (DR) Date of hearing : 20.01.2026 Date of Pronouncement : 27.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assessee against…

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

ITA 649/PUN/2016[-]Status: DisposedITAT Pune01 Dec 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

Section 12A

…decision of the Tribunal, which has been rendered after considering the judgments of the Hon’ble Karnataka High Court in the case of Sanjevamma Hanumanthe Gowda Charitable Trust (supra) and that of the Allahabad High Court in the case of CIT v Red Rose School 163 Taxmann 19 (All.), it is quite clear that the objection raised by the Commissioner with regard to the receipt of capitation fee/donations are factors to be considered at the time of assessments while examining the eligibility of the assessee trust for the benefit of section 11 & 12 and the same do not come into play in the course of the examination by th…

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT

Section 12ASection 80GSection 80G(5)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपीलसं. / ITA No.118 & 779/JPR/2025\nRam Niwas Modi Charitable Vs. The CIT(E),\nSociety, Jaipur.\n152, Modi House, Gumanpura,\nKota.\nस्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J\nअपीलार्थी / Appellant प्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. &\nShri Devang Gargieya, Adv.\nराज…

AAREEV FOUNDATION,VADODARA vs. CIT(E), AHEMDABAD

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

ITA 1502/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parth Pathak, CAFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 12ASection 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1502/Ahd/2025 (Assessment Year: 2023-24) Aareev Foundation, Vs. Commissioner of B-202, Unaddeep, Susen Tarsali Income Tax (Exemption), Road, Vadodara-390010 Ahmedabad [PAN No.AAITA5961G] (Appellant) .. (Respondent) Appellant by : Shri Parth Pathak, CA Respondent by: Shri Alpesh Parmar, CIT-DR 01.10.2025 Date of Hearing Date of Pronouncement 17.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order p…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1136/CHD/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The CIT (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/o Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./PAN NO: AABTA7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Manav Bansal, CIT DR Date of Hearing : 07.08.2025 Date of…

WEVYSYA ,BENGALURU vs. CIT(EXEMPTIONS), BENGALURU

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

ITA 106/BANG/2025[NA]Status: DisposedITAT Bangalore13 May 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Dr. N Suresh, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.105 & 106/Bang/2025 Assessment Years : 2025-26 WeVysya, Vs. The Commissioner of Income No.59/3, 2nd Floor, Tax (Exemptions), West Anjaneya Temple, Bengaluru. ST Gandhi Bazar, Basavanagudi, Bengaluru – 560 004. PAN – AAATW 7642 J APPELLANT RESPONDENT Assessee by : Dr. N Suresh, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals filed by t…

WEVYSYA ,BENGALURU vs. CIT(EXEMPTIONS), BENGALURU

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

ITA 105/BANG/2025[NA]Status: DisposedITAT Bangalore13 May 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Dr. N Suresh, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)

Section 12A

SHRI SIWANCHI OSWAL JAIN BHAVAN TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

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

ITA 2173/BANG/2024[2024-25]Status: DisposedITAT Bangalore13 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2172 & 2173/Bang/2024 Assessment Year: 2024-25 Shri Siwanchi Oswal Jain Bhavan Trust, Vs. The Commissioner of Income No.204, Paxal Tower, 2nd Floor, Tax (Exemptions), No.13, K.R Road, Bengaluru. Bangalore-560 002. PAN – AVHTS 944C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Shri Aseem Sharma, CIT (DR) Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These are appeals f…

SHRI SIWANCHI OSWAL JAIN BHAVAN TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

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

ITA 2172/BANG/2024[2024-25]Status: DisposedITAT Bangalore13 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Aseem Sharma, CIT (DR)

Section 12A

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025

Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1130/PUN/2024\nM.M. Patel Charitable Trust,\nGat No.261, 262/107,\nAshwini Medical College,\nAt Post Kumbhari,\nTal. South Solapur – 413 006\nMaharashtra\nPAN : AAATM7736M\nAppellant\nVs.\nPCIT (Central),\nPune\nRespondent\nAssessee by\nRevenue by\nDate of hearing\nDate of pronouncement\nShri Kishor B. Phadke\nShri Ajay Kumar Keshari\n09.01.2025\n21.02.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, ACCOUNTANT MEMBER :\n…

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.164 & 165/Ind/2023 (Assessment Years:---) Disha Education CIT(Exemption) Society Bhopal Vs. 574/50, Disha Towers, Raipur (Appellant / Assessee) (Revenue) PAN: AAATD 5249C Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 02.11.2023 Date of Pronouncement 22.11.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the Assessee are directed against the composite…

NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA,NEW DELHI vs. ITO , NEW DELHI

In the result, appeal in ITA No

ITA 979/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…1 ITAs. 978 & 979/Del/2022 Nanda Devi Outdoor Leadership, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 978/DEL/2022 Nanda Devi Outdoor Leadership Vs. Income Tax Officer, School India, Ward Exemption-2(4), DDA Commercial Complex, 14-Nanakpura, Moti Bagh, New Delhi. New Delhi – 110 021. PAN No. AADCN4574G AND I.T.A. No. 979/DEL/2022 Income Tax Officer, Nanda Devi Outdoor Leadership Vs. School India, Ward Exemption-2(4), DDA Commercial Complex, New Delhi. 14-Nanakpura, Moti Bagh, N…

NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA,DELHI vs. ITO, NEW DELHI

In the result, appeal in ITA No

ITA 978/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

RAJKALI MOHALLAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

ITA 737/LKW/2017[2016-17]Status: DisposedITAT Lucknow04 Jul 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Section 12A

…I.T.A. No.737/Lkw/2017 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2016-17 Rajkali-Mohanlal Trust, Vs. CIT (Exemptions), Village-Faridabad, Lucknow. Post-Balwarganj, Tehsil-Machhalishahar, Jaunpur. PAN:AACTR7096K (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Smt. Sheela Chopra, CIT, D.R. Date of hearing 09/06/2022 Date of pronouncement 04/07/2022 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the ord…

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 12ASection 2(15)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1321/JP/2019 Assessment Year: ……………….. cuke Sunrise Shikshan Sansthan, C.I.T.(Exemptions), Vs. Sikar Salasar Road, Nechhwa, Sikar Jaipur. (Raj)-332026 PAN No.: AAFAS 9535 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mohan Choudhary (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (Pr.CIT-DR) lquokbZ dh rkjh[k@ Date…

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

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 602/Asr/2018 Assessment Year: N.A. M/s Sh. Swami Shankarnath Vs. The Commissioner of Parvat Charitable and Welfare Income Tax (Exemption), Trust, Nakodar Road, Hadiabad, Chandigarh Phagwara, Kapurthala. [PAN: AAUTS 4845H] (Respendent) (Appellant) Appellant by Written Submission Respondent by Sh. Sanjay Dhariwal, CIT-DR Date of Hearing 13.09.2021 Date of Pronouncement 21.09.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed agains…

M/S ANWAR SULTANA EDUCTIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 140/ASR/2020[2020-21]Status: DisposedITAT Amritsar16 Aug 2021AY 2020-21

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 140/Asr/2020 Assessment Year:N/A M/S Anwar Sultana Educational Vs. Cit(E), Trust, 29 Housing Colony Sanat Chandigarh. Nagar, Srinagar. [Pan: Aafta2878M] (Appellant) (Respendent)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 140/Asr/2020 Assessment Year:N/A M/s Anwar Sultana Educational Vs. CIT(E), Trust, 29 Housing Colony Sanat Chandigarh. Nagar, Srinagar. [PAN: AAFTA2878M] (Appellant) (Respendent) Appellant by Sh. M. A. Meer, AR. Respondent by Sh. J. S. Kahlo, CIT DR Date of Hearing 13.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee society is directed against the order dated 20.07.2020 passed by the CIT(E), Chandigarh…

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