Shri Krishna Education & Welfare Trust v. CIT

27 SOT 331Income Tax Appellate Tribunal2009#24130 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 12A Section 12AB Section 12AB(1)(b)(i)Section 36A Section 36A(3)

Judgments citing Shri Krishna Education & Welfare Trust v. CIT

Mulbhut Adhikar Karya Sanstha, Thane vs. CIT (Exemption), Pune

In the result, assessee’s appeal stands allowed

ITA 3189/MUM/2024[2023-24]Status: DisposedITAT Mumbai13 Jun 2025AY 2023-24

Bench: BEFORESHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Uma Shankar Prasad (CIT DR)

Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)

…cational Society v/s CIT [2013] 35 taxmann.com 17/143 ITD 297 (Delhi) (Trib.), Education institution run without obtaining requisite permission, Society is not registered under a particular State statute - Shri Krishna Education & Welfare Trust v/s CIT [2009] 27 SOT 331 (Delhi) (Trib.), charging excess fees in violation of feeprescribed by the Government - R. K. Educational Society v/s CIT [2015] 56 taxmann.com 154/68 SOT 113 (URO) (Visakha.) (Trib.), some part of the land on which a university setup was not owned as per certain Government notification - Indian Medical Trust v. PCIT [2018] 99 taxmann.com 273/173…

Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur, Akola vs. ITO Ward - 2, Exemp, Nagpur

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 12ASection 12A(1)(ac)

…cational Society v/s CIT [2013] 35 taxmann.com 17/143 ITD 297 (Delhi) (Trib.), Education institution run without obtaining requisite permission, Society is not registered under a particular State statute - Shri Krishna Education & Welfare Trust v/s CIT [2009] 27 SOT 331 (Delhi) (Trib.), charging excess fees in violation of fee prescribed by the Government - R. K. Educational Society v/s CIT [2015] 56 taxmann.com 154/68 SOT 113 (URO) (Visakha.) (Trib.), some part of the land on which a university setup was not owned as per certain Government notification - Indian Medical Trust v. PCIT [2018] 99 taxmann.com 273/173…

Saint Kabir Education Society, Hisar vs. CIT(E), Chandigarh

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…finition of the expression charitable purpose. The Ld. AR relied upon the following decisions: " 93 ITD 546 (Del) Aryan Educational Society Vs. CIT " 104 TTJ 127 (Del) Shavak Shiksha Samiti Vs. CIT " ITA No. 5009/Del/2007 M/s Aggarwal Sabha Meham Vs. CIT(A) " 27 SOT 331 (Del) Shri Krishna Education and Welfare Trust vs. CIT(A) " 212 CTR 394 (All) CIT v. Red Rose School " 330 ITR 480 (Kar) DIT v. Garden City Educational Trust " 340 ITR 322 (Del) DDDIT v. Shanti Devi Progressive Education Society " 127 ITD 164 (Del) O.P. Jindal Global University v. CIT " 68 SOT 433 (Delhi) Meritta Welfare Trust v. CIT " 212 CTR 394…