Prabodhan Shikshan Prasarak Sanstha v. Dy. CIT

152 ITD 473Income Tax Appellate Tribunal2015#14964 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2021 to 2026.

Also reported as

44 Taxmann.com 33

Sections most often in play

Section 12AA Section 12AB(4)Section 13(1)(c)Section 13(3)Section 143(3)

Issues it is cited on

section 12aa(3)section 12ab(4)cancellation of registration section 13(1)application of income section 12aa section 12ab section 40 section 12a section 10 reasonable cause section 12

Judgments citing Prabodhan Shikshan Prasarak Sanstha v. Dy. CIT

Richmond Educational Society, Noida vs. DCIT/ACIT Central Circle, Ghaziabad

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

…Research Foundation v. DIT (Exemption) [2014]_66 SOT 86/49 taxmann.com 537 (Mum. - Trib.) ♦ CIT (Exemptions) v. Cancer Aid & Research Foundation Income Tax Appeal No.505 of 2015 ♦ Prabodhan Shikshan Prasarak Sanstha v. Dy. CIT [2014] 44 taxmann.com 33/[2015] 152 ITD 473 (Pune - Trib.) ♦ Tamil Nadu Cricket Association v. DIT (Exemption) [2014] 360 ITR 633/221 Taxman 275/[2013] 40 taxmann.com 250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid juri…

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…oundation vs. DIT (Exemption) (2014) 66 SOT 86 / 49 taxmann.com 537 (Mumb – Trib) • CIT (Exemptions) vs. The Cancer Aid & Research Foundation Income Tax Appeal No. 505 of 2015 • Prabodhan Shikshan Prasarak Sanstha VS. Dy. CIT (2014) 44 taxmann.com 33 / (2015) 152 ITD 473 (Pune – Trib) M/s Truba Education Society ITA No. 801/Ind/2024 Tamil Nadu Cricket Association vs. DIT (Exemption) (2014) 360 ITR 633 / 221 Taxman 275 / (2013) 40 taxmann.com 250 (Mad).” 15. Ld. AR next submitted that he would also like to address one more point adopted by Ld. PCIT(Central) for cancellation of registration. He submitted that the L…

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, Pune

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025

Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…02 (Punj. Har.) Cancer Aid & Research Foundation v. DIT (Exemption) 86/49 taxmann.com 537 (Mum. - Trib.) CIT (Exemptions) v. Cancer Aid & Research Foundation Income Tax Appeal No.505 of 2015 Prabodhan Shikshan Prasarak Sanstha υ. Dy. CIT taxmann.com 33/[2015] 152 ITD 473 (Pune - Trib.) Tamil Nadu Cricket Association v. DIT (Exemption) 633/221 Тахтап 275/[2013] 40 taxmann.com 250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s.12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…ar.) ♦ Cancer Aid & Research Foundation v. DIT (Exemption) 86/49 taxmann.com 537 (Mum. - Trib.) ♦ CIT (Exemptions) v. Cancer Aid & Research Foundation Incom Tax Appeal No.505 of 2015 ♦ Prabodhan Shikshan Prasarak Sanstha v. Dy. CIT taxmann.com 33/[2015] 152 ITD 473 (Pune - Trib.) ♦ Tamil Nadu Cricket Association v. DIT (Exemption) 633/221 Taxman 275/[2013] 40 taxmann.com 250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

Chirayu Charitable Foundation, Bhopal vs. PCIT (Central), Bhopal

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

…earch Foundation v. DIT (Exemption) [2014] 66 SOT 86/49 taxmann.com 537 (Mum. - Trib.) ♦ CIT (Exemptions) v. Cancer Aid & Research Foundation Income Tax Appeal No.505 of 2015 ♦ Prabodhan Shikshan Prasarak Sanstha v. Dy. CIT [2014] 44 taxmann.com 33/[2015] 152 ITD 473 (Pune - Trib.) ♦ Tamil Nadu Cricket Association v. DIT (Exemption) [2014] 360 ITR 633/221 Taxman 275/[2013] 40 taxmann.com 250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid j…