New Noble Educational Society v. Chief CIT

201 Taxmann 33Reported decision2023#8059 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 12ABSection 10(23C)Section 12ASection 80GSection 2(15)Section 10(23C)(vi)Section 11Section 12

Issues it is cited on

section 10(23c)cancellation of registrationsection 80g(5)(iii)section 12absection 20section 80g(5)section 80gsection 2(15)section 12aasection 12asection 10section 12

Judgments citing New Noble Educational Society v. Chief CIT

Ram Niwas Modi Charitable Society, Society, Kota vs. CIT Exemption, Jaipur

ITA 779/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA No.118 & 779/JPR/2025 Ram Niwas Modi Charitable cuke The CIT(E), Vs. Society, Jaipur. 152, Modi House, Gumanpura, Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAATR8150J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya, Adv. & Shri Devang Gargieya, Adv. jktLo dh vksjls@Revenue by: Mrs. Anita Rin…

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

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)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपीलसं. / ITA No.118 & 779/JPR/2025 Ram Niwas Modi Charitable Vs. The CIT(E), Society, Jaipur. 152, Modi House, Gumanpura, Kota. स्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. & Shri Devang Gargieya, Adv. राजस्व की ओरसे / Revenue by: Mrs. A…

Shri Digambar Jain Samaj Samiti, Jaipur vs. CIT Exemption, Jaipur

ITA 755/JPR/2024[2023-24]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-24

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnzdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 754 & 755/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : Shri Digambar Jain Samaj Samiti cuke The CIT (Exemption), v. Jaipur. D-62 Kaushlya Path Shyam Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKAS3162M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, C.A, & Shri Harshit Agarwal, C.A. jktLo dh vksjls@Revenu…

Shri Digambar Jain Samaj Samiti, Jaipur vs. The CIT (Exemption), Jaipur

ITA 754/JPR/2024[2023-2024]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-2024

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnzdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 754 & 755/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : Shri Digambar Jain Samaj Samiti cuke The CIT (Exemption), v. Jaipur. D-62 Kaushlya Path Shyam Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKAS3162M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, C.A, & Shri Harshit Agarwal, C.A. jktLo dh vksjls@Revenu…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 857/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 854 to 857/JPR/2024 Ummat Human Help Sanstha Ajmer, 223/51 Ward No. 63 Behind Jama Masjid, Nai Basti, Lohakhan, Ajmer H. O. Ajmer, H. O. Ajmer, Ajmer 305001. PAN No.:AACAU1381R ...... Appellant Vs. CIT Exemption, Jaipur ...... Respondent Appellant by : Shri R. S. Poonia, CA, Ld. AR Respondent by : Shri Arvind Kumar, CIT, Ld. DR Date of hearing : 15/01/2025 Date of pronouncement : 24/01/2025 O R D E R PER GAGAN GOYAL, A.M: This four appeals by the assesse…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 856/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 854 to 857/JPR/2024 Ummat Human Help Sanstha Ajmer, 223/51 Ward No. 63 Behind Jama Masjid, Nai Basti, Lohakhan, Ajmer H. O. Ajmer, H. O. Ajmer, Ajmer 305001. PAN No.:AACAU1381R ...... Appellant Vs. CIT Exemption, Jaipur ...... Respondent Appellant by : Shri R. S. Poonia, CA, Ld. AR Respondent by : Shri Arvind Kumar, CIT, Ld. DR Date of hearing : 15/01/2025 Date of pronouncement : 24/01/2025 O R D E R PER GAGAN GOYAL, A.M: This four appeals by the assesse…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 855/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 854 to 857/JPR/2024 Ummat Human Help Sanstha Ajmer, 223/51 Ward No. 63 Behind Jama Masjid, Nai Basti, Lohakhan, Ajmer H. O. Ajmer, H. O. Ajmer, Ajmer 305001. PAN No.:AACAU1381R ...... Appellant Vs. CIT Exemption, Jaipur ...... Respondent Appellant by : Shri R. S. Poonia, CA, Ld. AR Respondent by : Shri Arvind Kumar, CIT, Ld. DR Date of hearing : 15/01/2025 Date of pronouncement : 24/01/2025 O R D E R PER GAGAN GOYAL, A.M: This four appeals by the assesse…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 854/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 854 to 857/JPR/2024 Ummat Human Help Sanstha Ajmer, 223/51 Ward No. 63 Behind Jama Masjid, Nai Basti, Lohakhan, Ajmer H. O. Ajmer, H. O. Ajmer, Ajmer 305001. PAN No.:AACAU1381R ...... Appellant Vs. CIT Exemption, Jaipur ...... Respondent Appellant by : Shri R. S. Poonia, CA, Ld. AR Respondent by : Shri Arvind Kumar, CIT, Ld. DR Date of hearing : 15/01/2025 Date of pronouncement : 24/01/2025 O R D E R PER GAGAN GOYAL, A.M: This four appeals by the assesse…

Apj Abdul Kalam Education and Welfare Trust, Jaipur vs. CIT Exemption, Jaipur

ITA 567/JPR/2024[NOT APPLICABLE]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalapj Abdul Kalam Education & Welfare Trust, 3Ga7, Housing Board Shastri Nagar, Jaipur- 302016. Pan No.:Aajta3141K ...... Appellant Vs. Cit Exemption, Jaipur– 302 015. ..... Respondent

For Appellant: Mr. Deepak Sharma, Adv. (thro. V.C.)For Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER APJ Abdul Kalam Education and Welfare Trust, 3GA7, Housing Board Shastri Nagar, Jaipur- 302016. PAN No.:AAJTA3141K ...... Appellant Vs. CIT Exemption, Jaipur– 302 015. ..... Respondent Appellant by : Mr. Deepak Sharma, Adv. (thro. V.C.) Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 06/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of CIT (E), Jaipur dated 30.03.2024 p…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

ITA 1028/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.:AADTT8776F ...... Appellant Vs. CIT Exemption, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M: This two appeals by the assessee is…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

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

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur - 302 015. PAN No.:AADTT8776F Appellant Vs. CIT Exemption, Jaipur - 302 015. Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 ORDER PER GAGAN GOYAL, A.M: This two appeals by the assessee is directed agains…

Bellare C A Bank Ltd., Bellare vs. Income Tax Officer, Ward-1, Puttur

ITA 272/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 57Section 80Section 80(2)(a)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.272/Bang/2024 Assessment year : 2017-18 Bellare C A Bank Ltd., No.4, Bellare PACS Ltd., Peruvaje Kodiyala Sullia D K Bellare – 574 211. PAN: AAALB 0130E APPELLANT Vs. The Income Tax Officer, Ward 1, Puttur. RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.07.2024 Date of Pronouncement : 30.07.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by t…

Kavu Primary Agricultural Credit Co-Operative Society, Puttur vs. Income Tax Officer, Ward-1, Puttur

ITA 580/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Jul 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru
Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur - 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : | Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 ORDER Per…

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 714/PUN/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. PAN: AAAJA0041K . . . . . . . अपीलार्थी / Appellant बनाम / V/s The Commissioner of Income Tax (Exemption), Pune . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Pramod Shingte [‘Ld. AR’] Revenue by : Mr Keyur Patel [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 08/01/2024 घो…

New Noble Educational Society v. Chief CIT (201 Taxmann 33) — Cited in 14 Judgments | BharatTax