Premlata Ramakant Fatehpuria v. Pr. CIT

140 Taxmann.com 97Reported decision2022#7243 most cited

What is Premlata Ramakant Fatehpuria v. Pr. CIT authority for?

A trust registration order is invalid if passed without granting a personal hearing when requested by the petitioner.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2023.

Also referred to as

Premlata Ramakant Fatehpuria · Pr. CIT · section 12a · section 12aa · section 12ab · section 12a(1)(ac) · section 12a(1) · section 12 · registration of trust · personal hearing · natural justice

Also reported as

288 Taxmann 54

Issues it is cited on

section 2(15)application of incomesection 12a(1)(ac)section 12a(1)(ac)(iii)section 12a(1)section 80g(5)section 12aasection 12absection 80gsection 12asection 12section 80

Judgments citing Premlata Ramakant Fatehpuria v. Pr. CIT

Kasmir Concern Foundation, Budgam vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 252/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Kasmir Concern Foundation, Budgam vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 251/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

J and K State Welfare Institute, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 250/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

J and K State Welfare Institute, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 249/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Mohammadia Yateem Trust, Srinagar vs. Commissioner of Income Tax ( Exemptios), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 248/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Mohammadia Yateem Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 247/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Madad Charitable Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 246/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Madad Charitable Trust, Sri Nagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 245/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Mahdul Muslimat Educational Trust, Baramula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 244/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Mahdul Mulimat Educational Trust, Baramula vs. Commiissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 243/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Ansar Ul Nissa, Bararmula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 242/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Shri Ansar Ul Nissa, Baramula vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 241/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Y S Makhdoomi Memorial Educational Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 240/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Y S Makhdoomi Memorial Educational Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of assessee in ITA No

ITA 239/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 239& 240/Asr/2022 Assessment Years: 2022-23 Y S. Makhdoomi Memorial Vs. CIT (Exemptions) Educational Trust, Chandigarh. Madina Colony BuchporaEllahibagh Srinagar. [PAN:-AAATZ2011N] (Respondent) (Appellant) I.T.A. Nos. 241 & 242/Asr/2022 Assessment Years: 2022-23 Sh. Ansar UlNissa, Vs. CIT (Exemptions) SangramporaSopareBaramullah Chandigarh. J & K, Srinagar. [PAN:AAETA7299M] (Appellant) (Respondent) I.T.A. Nos. 243& 244/Asr/2022 Assessment Years: 2022-…

Sree Subha Sales, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 682/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Sept 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Respondent: Shri B.R. Sudheendra

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Sree Subha Sales, The Deputy 1150, Arnav, Commissioner of 13th Cross, Income Tax, 1st Phase, 1st Stage, Circle – 3(1)(1), Chandra Layout, Bangalore. Vs. Bangalore – 560 072. PAN: ADDFS9427R APPELLANT RESPONDENT : Shri B.R. Sudheendra, Assessee by Advocate Revenue by : Shri Arun Kumar, CIT DR Date of Hearing : 07-09-2022 Date of Pronouncement : 12-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against…