Sharda Educational Trust v. CIT (Central)

147 ITD 271Income Tax Appellate Tribunal#19168 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 35(1)(ii)Section 35CCA Section 115BBC Section 12AA Section 133A Section 143(3)Section 148 Section 263

Judgments citing Sharda Educational Trust v. CIT (Central)

Atlantis It Solution, Mumbai vs. Assistant Commissioner of Income Tax, 6(2), Mumbai

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

ITA 303/MUM/2025[AY 2015-16]Status: DisposedITAT Mumbai23 Apr 2025

Bench: Shri Sandeep Gosain & Shi Prabhash Shankaratlantis It Solution Vs Assistant Commissioner Of Income- 8, Engineer Building, Awabai Tax 6(2), Aayakar Bhavan, M.K. Kasahinath Tardeo, Mumbai- Road, Mumbai-400 020 400 034 Pan : Aalca6845 Appellant Respondent

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ram Krishn Kedia, SR DR

Section 115BSection 12ASection 133ASection 143(3)Section 35(1)(ii)Section 35ASection 80G(5)

…on record to show that assessee received of pod any commission for indulging in any unaccounted money. Therefore, cancellation of registration in the matter nerely on presumption only. 7. In the case of Sharda Educational Trust v CIT [2014] 43 taxmann.com 95/147 ITD 271 (Agra-Trib.), it was held that in the absence of any examination of any student and their parents about payment of any money/capitation fees to the assessee trust and there being no corroborative evidence to prove receipt of any such amount, registration of assessee trust, could not be cancelled on the basis of paper seized during search. The Tri…

Shri Pal Goel Educational Society, Muzaffarnagar vs. CIT (Exemption), Lucknow

In the result, the appeal of the assessee is allowed

ITA 4341/DEL/2018[-]Status: DisposedITAT Delhi06 Apr 2023

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraassessment Year: -

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)

Section 12ASection 131

…Society. Attention was also drawn to the decision of the Tribunal in the case of Devlok Tirth Yatra Samiti vs. ITO (ITA No. 2425/Del/2013) in which the Tribunal relied on the coordinate bench decision in the case of Sharda Educational Trust vs. CIT (Central) 147 ITD 271 (Agra Trib.) dated 24.05.2013. The reliance was also placed on the decision of Hon’ble Madras High Court in CIT vs. Sarvodaya Ilakkiya Pannai (2012) 343 ITR 300 (Mad.) and CBDT Circular No.21/2016 dated 27.05.2016. 9. The aforesaid submissions of the assessee were not acceptable to the Ld. CIT(E) who cancelled the registration granted under secti…

Society for Welfare Awareness Research and Guidance, Delhi vs. ITO (Exemptions), Ward 2(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 4702/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

Section 12ASection 133ASection 143(2)Section 147Section 148Section 68

…ecord to show that assessee received or paid any commission for indulging in any unaccounted money. Therefore, cancellation of registration in the matter is merely on presumption only. 7. In the case of Sharda Educational Trust v. CIT [2014] 43 taxmann.com 95/147 ITD 271 (Agra - Trib.), it was held that in the absence of any examination of any student and their parents about payment of any money/capitation fees to the assessee trust and there being no corroborative evidence to prove receipt of any such amount, registration of assessee trust, could not be cancelled on the basis of paper seized during search. The T…

Sri Devlok Tirth Yatra Samiti, New Delhi vs. CIT, Dehradun

In the result, the Appeal filed by the Assessee stands allowed

ITA 2425/DEL/2013[]Status: DisposedITAT Delhi25 Oct 2016

Bench: Shri H.S. Sidhu

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. I.P.S. Bindra, CIT(DR)

Section 12A

…es (mentioned at page no. 1 of the impugned order) and these very objects and activities are being carried out by the assessee, registration cannot be cancelled as held by the Coordinate Bench decision in the case of Sharda Educational Trust vs. CIT (Central) 147 ITD 271, 107 DTR 201 (Agra Trib) dated 24.5.2013. 7.1 We further find that registration cannot be cancelled by re- examination of the objects on the basis of which registration was originally granted and CIT does not have power of review as held in Chaturvedi Har Prasad Educational Society vs. CIT 134 TTJ 781 (Lucknow) dated 30.8.2010. 7.2 We also note t…