Navodaya Education Trust v. UOI

71 Taxmann.com 152Income Tax Appellate Tribunal2016#10903 most cited

What is Navodaya Education Trust v. UOI authority for?

The Commissioner has the power to cancel the registration granted to a trust under section 12A with retrospective effect, subject to the conditions specified in section 12AA(3), following amendments introduced by the Finance Act, 2010.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Navodaya Education Trust · Vidya Sewa Sangathna · cancellation of registration · section 12A · section 12AA(3) · retrospective effect · Finance Act 2010

Also reported as

405 ITR 30

Judgments citing Navodaya Education Trust v. UOI

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, 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

…on record". (iv) In the case of U.P. Distillers Association (IT Appeal 830 of 2017), Hon'ble Delhi High Court has held that the cancellation can be made from the retrospective date. (v) Hon'ble ITAT Bangalore in the case of Vidya Sewa Sangathna v. CIT Hubli, 71 Taxmann.com 152 has held that by way of amendment introduced by Finance Act, 2010 with effect from 01.06.2010, Commissioner is empowered to cancel registration granted to assessee-trust under section 12A with retrospective effect subject to conditions specified in section 12AA(3). 7.4.2 Assessee had questioned that registration granted u/s 12A cannot be c…

M/S Punjab Institute of Medical Sciences, Garha Road, Jalandhar vs. Commissioner of Income Tax Jalandhar and Anr

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

…I IN THE 1. ITA N M/s Pu Comm 2. ITA N M/s Pu Comm 3. ITA N The Co Chand M/s Pu 4. ITA N The Co Chand M/s Pu 5. ITA N The Co Chand M/s Pu 6. ITA N The Co Chand M/s Pu 7. ITA N M/s Pu Comm TA No. 271 of 2014 E HIGH COURT OF PUNJAB AT CHANDIGARH No. 271 of 2014 (O&M) unjab Institute of Medical Scienc Versus missioner of Income Tax, Jalandh No. 274 of 2014 (O&M) unjab Institute of Medical Scienc Versus missioner of Income Tax, Jalandh No. 52 of 2017 (O&M) ommissioner of Income Tax (Ex digarh Versus unjab Institute of Medical Scienc No. 164 of 2…

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…sessee under section 12AA vide order dt. 22/02/2011 was cancelled w.e.f 01/04/2012. The reliance was placed on the following case laws: • Navodaya Education Trust Vs. UOI in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…sessee under section 12AA vide order dt. 22/02/2011 was cancelled w.e.f 01/04/2012. The reliance was placed on the following case laws: • Navodaya Education Trust Vs. UOI in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…sessee under section 12AA vide order dt. 22/02/2011 was cancelled w.e.f 01/04/2012. The reliance was placed on the following case laws: • Navodaya Education Trust Vs. UOI in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT…

Tarakarama Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. Appellant Respondent Aurora Educational Society, 318/Hyd/2020 Hyderabad [PAN: AAATA8751C] Church Educational Society, 319/Hyd/2020 Hyderabad The Pr.Commissioner [PAN: AAALC0017F] of Income Tax Karshak Vidya (Central), Parishad, 320/Hyd/2020 Hyderabad Hyderabad [PAN: AAATK5390S] Tarakarama Educational Society, 321/Hyd/2020 Hyderabad [PAN: AAAAT6566H] For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Y.V.S.T.Sai…

Karshak Vidya Parishad, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. Appellant Respondent Aurora Educational Society, 318/Hyd/2020 Hyderabad [PAN: AAATA8751C] Church Educational Society, 319/Hyd/2020 Hyderabad The Pr.Commissioner [PAN: AAALC0017F] of Income Tax Karshak Vidya (Central), Parishad, 320/Hyd/2020 Hyderabad Hyderabad [PAN: AAATK5390S] Tarakarama Educational Society, 321/Hyd/2020 Hyderabad [PAN: AAAAT6566H] For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Y.V.S.T.Sai…

Church Educatinal Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 319/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. Appellant Respondent Aurora Educational Society, 318/Hyd/2020 Hyderabad [PAN: AAATA8751C] Church Educational Society, 319/Hyd/2020 Hyderabad The Pr.Commissioner [PAN: AAALC0017F] of Income Tax Karshak Vidya (Central), Parishad, 320/Hyd/2020 Hyderabad Hyderabad [PAN: AAATK5390S] Tarakarama Educational Society, 321/Hyd/2020 Hyderabad [PAN: AAAAT6566H] For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Y.V.S.T.Sai…

Aurora Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 318/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. Appellant Respondent Aurora Educational Society, 318/Hyd/2020 Hyderabad [PAN: AAATA8751C] Church Educational Society, 319/Hyd/2020 Hyderabad The Pr.Commissioner [PAN: AAALC0017F] of Income Tax Karshak Vidya (Central), Parishad, 320/Hyd/2020 Hyderabad Hyderabad [PAN: AAATK5390S] Tarakarama Educational Society, 321/Hyd/2020 Hyderabad [PAN: AAAAT6566H] For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Y.V.S.T.Sai…

Rajastha Gau Sewa Sangh, Jaipur vs. ITO, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 113/JPR/2014[2009-10]Status: DisposedITAT Jaipur05 Feb 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 748/Jp/2015 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 (U/S 254/12Aa(1)(B)Of I.T. Act 1961) Cuke M/S. Rajasthan Gau Seva Sangh The Cit(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 113/Jp/2014 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke M/S. Rajasthan Gau Seva Sangh The Ito Vs. Durgapura, Tonk Road, Jaipur Ward- 6(2),Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal, Ca & Shri O.P. Agarwal, Ca Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/12/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm These Two Appeals By The Assessee Are Directed Against The Order Dated 11-09-2015 Of Ld. Cit(Exemptions), Jaipur Passed U/S 12Aa(1)(B) Of The Act As Well As Order Dated 17-12-2013 Of Ld. Cit(A)-Ii, Jaipur

For Appellant: Shri Manish Agarwal, CA and Shri O.P. Agarwal, CAFor Respondent: Shri B.K. Gupta, CIT-DR
Section 11Section 12ASection 12A(1)(a)Section 12A(1)(b)Section 143(3)Section 2(15)Section 254

…ssessee are distinguishable on facts and cannot be applied in the 9 M/s. Rajasthan Gau Sewa Sangh vs CIT(E), Jaipur facts of the present case. The ld. DR relied on the decision of ITAT Banglore Bench in the case of Sri Vidyaranya Seva Sangha vs CIT (2016) 71 Taxmann.com 152 (Banglore Trib). The ld. DR also relied on the impugned order of the ld. CIT(A). 2.6 was granted registration u/s 12A(1)(a) of the Act on 6-12-1974. We further note that there is no change since the assessee trust was formed and registered under Societies Registration Act, 1860 vide Registration Certificate dated 14-10-1954 as a publi…