Noorul Islam Educational Trust v. CIT AND Ors.

388 ITR 489Supreme Court of India2016#7913 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 1961Section 127Section 12ASection 120Section 12AASection 12ABSection 143(2)Section 143(3)

Issues it is cited on

section 127(2)(a)section 115whsection 115wfsection 124(3)(a)section 127(2)section 115wdsection 12ab(4)section 124section 120section 124(3)cancellation of registrationsection 11(1)(a)

Judgments citing Noorul Islam Educational Trust v. CIT AND Ors.

HANEEF AKBAR BASHA,VELLORE vs. ITO WARD 2, THIRUVANNAMALAI, THIRUVANNAMALAI

ITA 2388/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18
Section 127Section 142(1)Section 144Section 148Section 154

…articipation of the assessee. Reliance in this regard can be safely placed on the decisions of the Hon'ble Supreme Court in Bidi Supply Co. vs. Union of India (29 ITR 717), Ajantha Industries vs. CBDT (102 ITR 281), and Noorul Islam Educational Trust vs. CIT (388 ITR 489), as well as the decisions of various High Courts and Coordinate Benches relied upon by the assessee, including Mega Corporation Ltd. (Delhi ITAT) and Nagindas Kasturchand and Bros. (Gujarat High Court). 15. Recently, the Hon'ble Supreme Court in the case of “The State Of West Bengal vs Jai Hind P.Ltd” [CIVIL APPEAL NO.7407 OF 2012 dated 06.02.20…

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner of Income Tax, Vikas Sanstha, LIG-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.20…

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

…ITA No.211/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2023-24] Dr. Virendra Swaroop vs ACIT Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 PAN-AAAJD0224D APPELLANT RESPONDENT Assessee by Shri Salil Kapoor, Adv. Shri Rajiv Sahni, CA Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 11.12.2025 Date of Pronouncement 16.01.20…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 142/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

…ata, we deem it fit to briefly cull out the facts involved in the present case. xxxxxx Xxxxxx xxxxxx 30. Also, support is drawn from the Judgment of the Hon’ble Supreme Court in the case of Noorul Islam Educational Trust Vs. Commissioner of Income Tax, (2016) 388 ITR 489 (SC), wherein the Hon’ble Apex Court emphasizing on the passing of an order u/s.127(2)(a) of the Act where the assessee’s case was transferred from one A.O to another, and the said AO’s were not subordinate to the same Commissioner, had observed, that as required per the mandate of law, an agreement between the Director General, Chief Commissione…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 141/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

…ata, we deem it fit to briefly cull out the facts involved in the present case. xxxxxx Xxxxxx xxxxxx 30. Also, support is drawn from the Judgment of the Hon’ble Supreme Court in the case of Noorul Islam Educational Trust Vs. Commissioner of Income Tax, (2016) 388 ITR 489 (SC), wherein the Hon’ble Apex Court emphasizing on the passing of an order u/s.127(2)(a) of the Act where the assessee’s case was transferred from one A.O to another, and the said AO’s were not subordinate to the same Commissioner, had observed, that as required per the mandate of law, an agreement between the Director General, Chief Commissione…

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

ITA 122/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)

…ata, we deem it fit to briefly cull out the facts involved in the present case. xxxxxx Xxxxxx xxxxxx 30. Also, support is drawn from the Judgment of the Hon’ble Supreme Court in the case of Noorul Islam Educational Trust Vs. Commissioner of Income Tax, (2016) 388 ITR 489 (SC), wherein the Hon’ble Apex Court emphasizing on the passing of an order u/s.127(2)(a) of the Act where the assessee’s case was transferred from one A.O to another, and the said AO’s were not subordinate to the same Commissioner, had observed, that as required per the mandate of law, an agreement between the Director General, Chief Commissione…

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

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

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing
Section 12ASection 133ASection 143(2)Section 80G

…n that positive concurrence of authorities exercising administrative control over Transferee AO, has not been obtained, is plainly baseless, rather mischievous designed to mislead. Therefore, the ratio of Supreme Court in NOORUL ISLAM EDUCATIONAL TRUST [2016] 388 ITR 489 (SC), relied upon by assessee, is not applicable. D. (i) Another very important reason which distinguishes relied upon case from Impugned Order. In the relied upon case, order u/s 127 was passed transferring the case from Chandigarh to Faridabad ie transfer from one city to another. D (ii) In contra-distinction, in Impugned Order the transfer is…

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.117/Ind/2020 Devi Shakuntala Thkaral Pr. CIT(Central) Charitable Foundation, Bhopal बनाम Bhopal /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATD 2943 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee i…

ORIENTAL UNIVERSITY,INDORE vs. PR CIT ,CENTRAL, BHOPAL, INDORE

In the result, these appeals of assessee are allowed

ITA 116/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

ORIENTAL UNIVERSITY,INDORE vs. THE PR CIT ,CENTRAL, BHOPALE

In the result, these appeals of assessee are allowed

ITA 115/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

NISHAKAR EDUCATIONAL TRUST,NIALI vs. ITO (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is dismissed

ITA 133/CTK/2020[2013-14]Status: DisposedITAT Cuttack18 May 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Nishakar Nishakar Educational Educational Trust, Trust, Vs. Ito (Exemptions), Ito (Exemptions), At:Village Podana, Po: Kapasi, At:Village Podana, Po: Kapasi, Bhubaneswar Bhubaneswar Ps: Niali, Distl Cuttack Ps: Niali, Distl Cuttack Pan/Gir No. No.Aabtn 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Ar , Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /5/ 20 / 2022 Date Of Pronouncement : 18 /5 5/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar In Appeal No.0450/16-17 For The Assessment Year For The Assessment Year 2013-14. 2. Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri K.K.Bal, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 11Section 127(2)(a)Section 12ASection 143(2)

…particular manner, that is the only manner permissible in law and no other made can be P a g e 5 | 20 Assessment Year : 2013-14 considered legal { Veena Devi Kami vs ITO (2019 410 ITR 23 (Delhi) para-6} (vi). In Noorul Islam Educational Trust Vs. CIT (2016) 388 ITR 489 (SC) it has been held that for transfer of case from one A.O to another (vi). In Noorul Islam Educational Trust Vs. CIT (2016) 388 1TR 489 (SC) it has been held that for transfer of case from one A.O to another A.O who are not subordinate to same commissioner the agreement between the two commissioners is necessary. It has also been held that in…

JASWANTLAL J SHAH,MUMBAI vs. ASST CIT CEN CIR 32, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 512/MUM/2018[2011-12]Status: DisposedITAT Mumbai06 May 2021AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 510/मुं/2018 ("न. व. 2009-10) आअसं. 511/मुं/2018 ("न. व.2010-11) आअसं. 512/मुं/2018 ("न. व. 2011-12) Mr Jaswantlal J Shah, 60, Bapu Khote, Cross Lane, Mumbai 400 003 Pan: Aadps 2464H ...... अपीलाथ" /Appellant बनाम Vs. The Aci, Central Circle -32, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : None ""तवाद" "वारा/Respondent By : Ms. Usha Gaikwad सुनवाई क" "त"थ/ Date Of Hearing : 10/02/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 06/05/2021 आदेश/ Order

For Appellant: NoneFor Respondent: Ms. Usha Gaikwad
Section 127

…2010-11 and dated 29-01-2014 for AY 2011-12 are liable to be quashed and set aside. CASES RELIED UPON: 1. Rentwork India P. Ltd vs Pr.CIT-14 (Bom. HC ) Writ Petition No. (L) 1944 of 2017 decided on 11-10-2017 2. Noorul Islam Educational Trust vs. CIT-1 (2016) 388 ITR 489 3. Ajantha Industries and Ors. Vs CBDT and Ors (1976) 102 ITR 281 (SC)” 4. Ms. Usha Gaikwad representing the Department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. The ld. Departmental Representative strongly supporting the findings of CIT(A) in upholding jurisdiction of the Assessing Officer in passi…

JASWANTLAL J SHAH,MUMBAI vs. ACIT CEN CIR 32, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 510/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 May 2021AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 510/मुं/2018 ("न. व. 2009-10) आअसं. 511/मुं/2018 ("न. व.2010-11) आअसं. 512/मुं/2018 ("न. व. 2011-12) Mr Jaswantlal J Shah, 60, Bapu Khote, Cross Lane, Mumbai 400 003 Pan: Aadps 2464H ...... अपीलाथ" /Appellant बनाम Vs. The Aci, Central Circle -32, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : None ""तवाद" "वारा/Respondent By : Ms. Usha Gaikwad सुनवाई क" "त"थ/ Date Of Hearing : 10/02/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 06/05/2021 आदेश/ Order

For Appellant: NoneFor Respondent: Ms. Usha Gaikwad
Section 127

…2010-11 and dated 29-01-2014 for AY 2011-12 are liable to be quashed and set aside. CASES RELIED UPON: 1. Rentwork India P. Ltd vs Pr.CIT-14 (Bom. HC ) Writ Petition No. (L) 1944 of 2017 decided on 11-10-2017 2. Noorul Islam Educational Trust vs. CIT-1 (2016) 388 ITR 489 3. Ajantha Industries and Ors. Vs CBDT and Ors (1976) 102 ITR 281 (SC)” 4. Ms. Usha Gaikwad representing the Department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. The ld. Departmental Representative strongly supporting the findings of CIT(A) in upholding jurisdiction of the Assessing Officer in passi…

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 688/JP/2019 Assessment Year: ………………………… M/s Wholesale Cloth Merchant cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. PAN No.: AAATW 0127 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) jktLo dh vksj ls@ Revenue by : Shri Ambrish Bedi (…

Noorul Islam Educational Trust v. CIT AND Ors. (388 ITR 489) — Cited in 14 Judgments | BharatTax