P Jindal Global University v. CIT

127 ITD 164Income Tax Appellate Tribunal#19002 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing P Jindal Global University v. CIT

I.K. GUJRAL PUNJAB TECHNICAL UNIVERSITY,KAPURTHALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 650/CHANDI/2024[N.A]Status: DisposedITAT Chandigarh28 Oct 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Vohra, Sr. Advocate with Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT, DR

Section 10Section 12ASection 12A(1)(ac)Section 2(15)Section 2(31)Section 8

…15. On the basis of the above, evidently, such a body as the assessee University is definitely eligible to be registered under section 12A of the Act. In this regard, reliance has rightly been placed by the assessee on ‘O P Jindal Global University Vs. CIT’: 127 ITD 164 (Delhi). Therein, under similar facts, it was held that a University registered under a state legislation is competent to be registered under section 12A of the Act. It was held, under similar circumstances, that a University incorporated under the Haryana Private Universities Act, 2006 is an artificial juridical person coming within the definiti…

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 12A

…0 (All.) xv) Shree Kamdar Education trust v. ITO : 243 Taxman 76 (Guj.) xvi) Saint Kabir Education Society v. CIT(E): ITA No. 6449/Del/2017 (Del Trib.) xvii) Aryan Educational Society v. CIT: 94 TTJ 462 (Del Trib.) xviii) O.P. Jindal Global University v. CIT: 127 ITD 164 (Del Trib.) xix) Gaur Brahmin Vidya Pracharini Sabha vs. CIT : 34 SOT 371(Del Trib.) xx) ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd.) xxi) Indo American Society v. ADIT(E): 96 TTJ 578 (Mum Trib.) xxii) CIT v. Rajneesh Foundation: 148 Taxman 396 (Pune Trib.) xxiii) DDIT v. Willingdon Charitable Trust (Chennai): 107 I…

SAINT KABIR EDUCATION SOCIETY,HISAR vs. CIT(E), CHANDIGARH

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…eham Vs. CIT(A) " 27 SOT 331 (Del) Shri Krishna Education and Welfare Trust vs. CIT(A) " 212 CTR 394 (All) CIT v. Red Rose School " 330 ITR 480 (Kar) DIT v. Garden City Educational Trust " 340 ITR 322 (Del) DDDIT v. Shanti Devi Progressive Education Society " 127 ITD 164 (Del) O.P. Jindal Global University v. CIT " 68 SOT 433 (Delhi) Meritta Welfare Trust v. CIT " 212 CTR 394 (All) CIT vs. Red Rose School " 9 SOT 636 (Bom) St. George Educational Trust vs. DIT[E] " 13 SOT 54 (Del) (URO) Acharya Sewa Niyas Uttaranchal vs. CIT " ITA No. 1089/09 in the case of Shri Krishna Education and Welfare Trust vs. CIT " 118 TT…

M/S. LORD KRISHNA CHARITABLE TRUST,ROHTAK vs. CIT, ROHTAK

In the result, the appeal of the assessee-trust is allowed

ITA 6799/DEL/2013[]Status: DisposedITAT Delhi06 Jul 2016

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Shri Naveen Gupta, AdvocateFor Respondent: Shri Sanjay Kumar, CIT/DR

Section 12ASection 143(3)

…(i). Indo American Society v. ADIT, 96 ITD 61 (Mum); (ii). Gaur Brahmin Vidya Pracharini Sabha, 34 SOT 371 (Del.), (iii). Kaushalya Medical Foundation 31 SOT 119 (Mumbai); (iv). Aryan Educational Society, 93 ITD 546 (Del.) (v). O.P. Jindal Global University, 127 ITD 164 (Del.) and (vi). Shri Gian Ganga Covational & Educational Society 143 ITD 297. It was further submitted that the ld. CIT cannot examine the source of unsecured loans in the registration proceedngs. Reliance is placed on the following decisions : (i). Sonipat Hindu Educational and Charitable Society vs. CIT 278 ITR 262 (P&H) (ii). N.N. Desai Char…