North Eastern Social Research Centre v. CIT(E)

165 Taxmann.com 12Income Tax Appellate Tribunal2024#15089 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 12 Section 14A Section 80G Section 80G(5)Section 12A Section 12AA

Issues it is cited on

section 80g(5)(iv)(b)section 80g(5)(iv)section 80g(5)section 80g section 14a section 10 section 12 section 80 section 12a previous year section 11 opportunity of being heard

Judgments citing North Eastern Social Research Centre v. CIT(E)

SAMADARSHAN TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 367/AHD/2025[NA]Status: DisposedITAT Ahmedabad11 Aug 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT DR

Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.367/Ahd/2025 (Assessment Year: NA) Samadarshan Trust, Vs. Commissioner of Income Block-C, Opp: Ayyappa Temple, Tax (Exemption), Sector No. 1, Gandhinagar-382007 Ahmedabad [PAN No.AACTS7985C] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri Rignesh Das, CIT DR 22.07.2025 Date of Hearing Date of Pronouncement 11.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agains…

AATMAN FOUNDATION,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 364/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Ashesh R Rewar, CIT DR

Section 10Section 12ASection 14ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.364/Ahd/2025 (Assessment Year: N.A.) Aatman Foundation, Vs. Commissioner of Income Plot No. 1687/2, Sector-2D, Tax (Exemption), Gandhinagar-382002 Ahmedabad [PAN No.AAATA7609K] (Appellant) .. (Respondent) Appellant by : Shri M K Patel, Advocate Respondent by: Shri Ashesh R Rewar, CIT DR 15.05.2025 Date of Hearing Date of Pronouncement 26.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed…

V-ONE SOCIETY,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 287/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Adjournment Application FiledFor Respondent: Shri Ashesh R Rewar, CIT DR

Section 14ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.287/Ahd/2025 (Assessment Year: N.A.) V-One Society, Vs. Commissioner of Income Bhumija Complex, Opp. Mission Tax (Exemption), Training Compound, Fatehgunj, Ahmedabad Vadodara-390002 [PAN No.AAATV1782C] (Appellant) .. (Respondent) Appellant by : Adjournment Application Filed Respondent by: Shri Ashesh R Rewar, CIT DR 15.05.2025 Date of Hearing Date of Pronouncement 26.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Asse…

ROTARY CHARITY TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

ITA 6133/MUM/2024[2024-25]Status: DisposedITAT Mumbai09 Jan 2025AY 2024-25

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2024-25

For Appellant: Shri Sashank Mehta, ARFor Respondent: Shri R.R. Makwana, Addl. CIT

Section 10Section 11Section 12Section 14ASection 80GSection 80G(5)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2024-25 Rotary Charity Trust, Commissioner of Income Tax C/o. Cresent Engineering, (Exemption), Mumbai 4, Anupam Industrial Estate, Off LBS Marg, Vs. Mulund (West), Mumbai – 400 080 (PAN : AAATR3209E) (Assessee) (Respondent) Present for: Assessee : Shri Sashank Mehta, AR Revenue : Shri R.R. Makwana, Addl. CIT Date of Hearing : 08.01.2025 Date of Pronouncement : 09.01.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the a…

MAHATMA GANDHI SABARMATI ASHRAM MEMORIAL TRUST(MGSAMT),AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose…”

ITA 1077/AHD/2024[NA]Status: DisposedITAT Ahmedabad03 Jan 2025

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Ms Arti N Shah, A.RFor Respondent: Shri Kamlesh Makwana, CIT.DR

Section 10Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.1077/Ahd/2024 (Assessment Year: NA Mahatma Gandhi Sabarmati Ashram Vs. Deputy Commissioner of Memorial Trust(MGSAMT), Income Tax, Room no.104 to 109 Transferee (Exemption), Hostel, Ahmedabad Shahibag, Ahmedabad-380004 [PAN No.AAHTM5888M] (Appellant) .. (Respondent) Appellant by : Ms Arti N Shah, A.R. Respondent by: Shri Kamlesh Makwana, CIT.DR 30.12.2024 Date of Hearing Date of Pronouncement 03.01.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been fi…

RAMBHA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 5111/MUM/2024[2024-25]Status: DisposedITAT Mumbai29 Nov 2024AY 2024-25

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Smt. Sanyogita Nagpal, CIT-DR

Section 10Section 11Section 12Section 12ASection 14ASection 80GSection 80G(5)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No.5111/Mum/2024 (Assessment Year: 2024-25) Rambha Charitable Trust CIT(Exemptions) 601, 6th Floor, Cumballa Hill MTNL Survey No. 212, 2 Plot 203, Zylog Tower, Lane No. 4, Main Vs. TE Building, Pedder Road, Dr. Road, Kalyaninagar, Pune-411006. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. PAN : AAAATR3625C Appellant) : Respondent) : Smt. Aarti Vissanji, AR Appellant /Assessee by : Smt. Sanyogita Nagpal, CIT-DR Revenue / Respondent by Date of Hearing : 25.11.2024 Date of Pronouncemen…