How many judgments cite Self Employers Institution v. CIT?

47 judgments on BharatTax cite Self Employers Institution v. CIT (247 ITR 18), spanning 2012 to 2025.

Which sections of the Income Tax Act does Self Employers Institution v. CIT come up under?

It is most often cited in judgments turning on Section 12AB, Section 13(5), Section 12AA, Section 2(15), Section 80G, Section 1961.

Self Employers Institution v. CIT

247 ITR 18High Court2001#2440 most cited

What is Self Employers Institution v. CIT authority for?

The Commissioner is justified in rejecting an application for registration or recognition (e.g., under sections 12A, 12AA, or 80G) if there is no material to establish the genuineness of the trust's activities or if no charitable work has been undertaken during the relevant period.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

Self Employers Institution v. CIT · 247 ITR 18 · genuineness of activities · charitable trust registration · section 12A · section 12AA · section 80G · rejection of application · CIT(E) satisfaction · no charitable work

Sections most often in play

Section 12AB Section 13(5)Section 12AA Section 2(15)Section 80G Section 1961 Section 10 Section 10AB

Issues it is cited on

section 12aa section 12ab section 2(15)section 80g section 12a section 12 section 13 section 11 document prescribed interest person

Judgments citing Self Employers Institution v. CIT

Vidyadayani Shiksha Samiti, Roorkee vs. CIT (Exemptions), Lucknow

In the result, the appeal filed by the assessee is allowed

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR

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

…s been held that there is no obligation on the CIT to grant and shutting his eyes to the actual activities carried out by it. He also referred to the decision of the Hon’ble Kerala High Court in the case of Self Employers Service Society vs. CIT reported in 247 ITR 18 wherein it has been held that if a society proposed to carry out charitable activities in future, registration even u/s 12AA would not be available to it. He also referred to the decision of the Hon’ble Uttarakhand High Court in the case of CIT vs. National Institute of Aeronautical Engineering Education Society reported in (2009) 181 taxmann.com…

Maa Kamakhya Narmedashwar Educational Charitable Trust vs. CIT(Exemptions), Kol., Kolkata

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

ITA 356/KOL/2017[2016-17]Status: DisposedITAT Kolkata22 Sept 2017AY 2016-17

Section 12ASection 2(15)Section 80G

…Narmedashwar Educational Charitable Trust no proof was filed by the assessee to show such charitable activities having been done by it. In this regard, he relied on the decision of Hon’ble Kerala High Court in the case of Self Employer Service Society vs CIT 247 ITR 18 wherein it was held that the society or institution which is yet to start any charitable activities as defined in section 2(15) of the Act cannot be granted registration under section 12A and rejected the application of the assessee for grant of registration u/s 12A. Consequently, he also rejected the applications of the assessee for approval u/s…

Maa Kamakhya Narmedashwar Educational Charitable Trust vs. CIT(Exemptions), Kol., Kolkata

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

ITA 355/KOL/2017[]Status: DisposedITAT Kolkata22 Sept 2017

Section 12ASection 2(15)Section 80G

Vijay Kumar Bajoria Foundation, Kolkata vs. CIT(Exemptions), Kolkata

In the result both the appeals of the assessee are allowed

ITA 2293/KOL/2016[]Status: DisposedITAT Kolkata19 Apr 2017

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos.2293&2294/Kol/2016

For Appellant: Shri Dev Kumar Kothari, FCAFor Respondent: Shri Niraj Kumar, CIT(DR)

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

…he assessee has not done any activity, he was not in a position to examine the genuineness of the activities of the trust. The CIT(A) thereafter made a reference to the decision of Hon’ble Kerala High Court in the case of Self Employers Service Society vs CIT 247 ITR 18 (Kerala) observed that as laid down in the aforesaid decision, where the society has reached only the preliminary stage of making an application u/s 12AA of the Act without carrying out any charitable activity, refusal to grant of registration was justified. For all the above reasons the CIT(E) denied the benefit of registration to 2 Vijay Kr.Bajo…

Sharada Foundation, Bailur vs. CIT, Bangalore

In the result, the assessee's appeals are allowed for statistical

ITA 66/BANG/2016[N.A.]Status: DisposedITAT Bangalore26 Oct 2016

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri H. V. Gowthama, C.AFor Respondent: Shri Sanjay Kumar, CIT-III (D.R)

Section 12ASection 80GSection 80G(5)(iv)

…d not substantiate its claim by bringing out the carrying on of charitable activity” & proceeded to uphold the order of the DIT(E) in rejecting the application u/s.12A. c) Hon'ble Kerala High Court in the case of Self Employers Institution Vs. CIT reported in 247 ITR 18 has held that where there is no material before the Commissioner to be satisfied of the genuineness of the activities of the trust is a valid reason for rejection.” 7. Thus it is clear that the denial of Registration is based on the ground that on the dissolution of the assessee-trust the properties were to go to Sri Ramakrishna Ashrama whose st…

Farohar Global Foundation, Bangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical

ITA 96/BANG/2015[N.A.]Status: DisposedITAT Bangalore31 Aug 2015

Bench: Smt. Asha Vijayaraghavan, Jm & Shri S. Rifaur Rehman, Am

For Appellant: Shri Satish R Mody, AdvocateFor Respondent: Smt Neera Malhotra, CIT

Section 12ASection 80G

…egard to charitable character and with regard to the applicant’s activities in terms of sec.80G r.w.r.11AA only on being satisfied, registration or renewal is permissible”. Hon’ble Kerala High Court in the case of Self Employees Institution Vs CIT reported in 247 ITR 18 has held that where there is no material before the Commissioner to be satisfied of the genuineness of the activities of the trust is a valid reason for rejection. 3 ITA No.96(Bang)2015 The Hon’ble ITAT, Bangalore in the case of DBA Institution vie its order in ITA No.667(B)/08 dated 27-01-2009, has held that the DIT(E) was within his jurisdicti…

Director of Income Tax vs. Research Education Centre

ITA/1687/2010HC Delhi16 Aug 2012

Section 12A

…short ground that no charitable activity had in fact taken place since the society was a newly established one. The DIT (Exemption) relied upon the judgment of the Kerala High Court in Self Employers Service Society v. Commissioner of Income Tax, (2001) 247 ITR 18 (Kerala). The assessee’s appeal was allowed by the Tribunal. The core of the Tribunal’s reasoning is to be found from the following extracts of the impugned order: - “10. We have carefully considered the rival submissions in the light of the material placed before us. The clause governing the main objects of the assessee society has alrea…