PIMS\nMedical & Education Charitable Society v. Commissioner of Income-tax-II,\nChandigarh

56 SOT 522Income Tax Appellate Tribunal2013#14946 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

31 Taxmann.com 371

Issues it is cited on

section 13(1)(b)section 13(1)section 10(23c)section 12a(1)section 80g(5)registration under section 12a section 12aa section 12ab section 80g section 12a section 12 section 10

Judgments citing PIMS\nMedical & Education Charitable Society v. Commissioner of Income-tax-II,\nChandigarh

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26

For Appellant: Shri Tarun Mittal, C.A

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…ified - Held, yes [In favour of assessee]\nHon'ble Income Tax Appellate Tribunal, Chandigarh Bench in the case of PIMS\nMedical & Education Charitable Society vs. Commissioner of Income-tax-II,\nChandigarh [2013] 31 taxmann.com 371 (Chandigarh - Trib.)/[2013] 56 SOT 522\n(Chandigarh - Trib.)/[2013] 150 TTJ 891 (Chandigarh - Trib.)[30-10-2012] observed:\nSection 12A, read with section 12AA of the Income-tax Act, 1961 - Charitable or\nreligious trust - Registration of [Conditions precedent] - Whether it is incumbent upon\nCommissioner to decide issue of granting or decline of registration only within statutory\npre…

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26

For Appellant: Shri Tarun Mittal, C.A

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…ified - Held, yes [In favour of assessee]\nHon'ble Income Tax Appellate Tribunal, Chandigarh Bench in the case of PIMS\nMedical & Education Charitable Society vs. Commissioner of Income-tax-II,\nChandigarh [2013] 31 taxmann.com 371 (Chandigarh - Trib.)/[2013] 56 SOT 522\n(Chandigarh - Trib.)/[2013] 150 TTJ 891 (Chandigarh - Trib.)[30-10-2012] observed:\nSection 12A, read with section 12AA of the Income-tax Act, 1961\nCharitable or\nreligious trust - Registration of [Conditions precedent] - Whether it is incumbent upon\nCommissioner to decide issue of granting or decline of registration only within statutory\nprec…

DAWAT E ISLAMI,RAIPUR vs. THE CIT ( EXEMPTION ) BHOPAL, BHOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

ITA 431/IND/2022[00]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

Section 11Section 12ASection 13(1)(b)

…cts does not established that the assessee trust is created only for the benefit of particular community or the activities to be carried out outside India. He has also relied upon the following decisions: 1.PIMS Medical & Education Charitable Society vs. CIT 56 SOT 522 2.Acharya Sewa Nyas Uttaranchal v. CIT 13 SOT 54 (Delhi) 3. M.L. Nambyar Saarc Law Charitable Trust vs. Union of India 269 ITR 556 (Delhi HC) 4. N.N. Desai Charitable Trust vs. CIT 246 ITR 452 (Gujarat HC) 5. Indo-German Studies v. DIT (Ex.) Hyderabad 74 taxmann.com 66 (Hyd. Trib.) 4. On the other hand, Ld. DR has submitted that after considering…

VISVESVARAYA TECHNOLOGICAL UNIVERSITY,BELGAUM vs. CIT, BANGALORE

ITA 8/BANG/2016[N.A.]Status: DisposedITAT Bangalore25 Nov 2022

Bench: Shri.Chandra Poojari & Smt. Beena Pillaiassessment Year : N.A. Visvesvaraya Technological University, The Commissioner Of Jnana Ganga Campus, Vs. Income-Tax (Exemptions), Belagavi. Bengaluru. Pan : Aaajv 0064 F Appellant Respondent : Shri. M.V. Seshachala, Sr. Standing Assessee By Counsel & Shri Shiva Prasad Reddy, I.T.P Revenue By : Shri Dilip, Standing Counsel Date Of Hearing : 15.09.2022 Date Of Pronouncement : 25.11.2022 O R D E R Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/01/2021, Passed By Hon’Ble Karnataka High Court In Ita No.825/2018. Brief Facts Of The Case Are As Under: 2. In The First Round Of Appeal The Assessee Raised Following Grounds Before This Tribunal Against Order Passed By The Ld.Cit(E), Dated 08/12/2015: 1. The Impugned Order Passed By The Learned Commissioner Of Income- Tax (Exemptions), Bengaluru [Hereinafter Referred To As The Cit(E)] Under Section 12A Of Income-Tax Act, 1961 (Hereinafter Referred To As The I-T Act), To The Extent It Is Not Retrospective In Effect, Is Arbitrary, Erroneous, Unreasonable & Opposed To The Facts & Circumstances Of The Case & The Law.

For Respondent: Shri. M.V. Seshachala, Sr. Standing

Section 10(23)(C)Section 12ASection 12A(1)(a)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : N.A. Visvesvaraya Technological University, The Commissioner of Jnana Ganga Campus, Vs. Income-Tax (Exemptions), Belagavi. Bengaluru. PAN : AAAJV 0064 F APPELLANT RESPONDENT : Shri. M.V. Seshachala, Sr. Standing Assessee by Counsel & Shri Shiva Prasad Reddy, I.T.P Revenue by : Shri Dilip, Standing Counsel Date of hearing : 15.09.2022 Date of Pronouncement : 25.11.2022 O R D E R PER BEENA PILLAI JUDICIAL MEMBER Present appeal arises out of order dated 28…

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

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

ITA 233/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

…onsidering granting of registration u/s. l2AA, your honour shall satisfy yourself only about genuineness of activities of the Institution in accordance with its objects. [Please refer the judgement of PIMS Medical & Education Charitable Society Vs. CIT (2013) 56 SOT 522 (Chd)]. It is also a settled law now that at the stage of granting registration, objects of the Society and not activities or purported utilization of its income for charitable purposes, has to be considered by the Commissioner [Please refer CIT Vs. BKK Memorial Trust (2013) 213 Taxman 1 (Punj & Har.) & DIT Vs. Meenakshi Amma Endowment Trust(2013)…

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

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

ITA 232/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

M/S INSITUTE OF HAEEMAOLOGY,NEW DELHI vs. ADIT(E), NEW DELHI

The appeal of the assessee is partly allowed

ITA 1225/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jan 2016AY 2010-11

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-1225 /Del/2015 (Assessment Year-2010-11)

Section 11Section 11(1)Section 11(5)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 164Section 164(2)Section 80G

…2(15) which is given under board circular no. 11/2008 dated 19.12.2008 (2009) 308 ITR (ST) 5. The Ld. AR relied upon the case of ITO V. Kaushalya Medical foundation (2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable Society V. CIT (2013) 56 SOT 522/150 TTJ 891 (Chd.) wherein it has been held that it is not necessary that the medical relief should be entirely free, and no fee be charged for services and that the exemption u/s. 11 &12 cannot be denied on this account. The Ld. AR also relied upon ITPO V. DG IT (Exemptions) (2015) 371 ITR 333 (Delhi) wherein it was held as under: Definition of…