Sinhagad Technical Education Society v. CIT (Central)

343 ITR 23High Court2012#6648 most cited

What is Sinhagad Technical Education Society v. CIT (Central) authority for?

The Commissioner has the power to cancel registration under Section 12AA(3) for violations occurring prior to the amendment by the Finance Act of 2010. This power existed even before it was explicitly conferred by the amendment.

17

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

Also referred to as

Sinhagad Technical Education Society · Section 12AA(3) · cancellation of registration · Section 12A · Finance Act 2010 · Commissioner's power · retrospective cancellation · Section 2(15) · Section 11 · charitable exemption

Sections most often in play

Section 10(20)Section 10(20A)Section 11Section 113Section 114Section 118Section 12Section 12A

Issues it is cited on

section 12aa(3)cancellation of registrationsection 41section 2(15)application of incomesection 12aasection 12asection 10section 12section 11previous yeartransfer

Judgments citing Sinhagad Technical Education Society v. CIT (Central)

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune &Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained un…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune &Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained un…

M/S Punjab Institute of Medical Sciences, Garha Road, Jalandhar vs. Commissioner of Income Tax Jalandhar and Anr

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

…re, available with the Commissioner of Income Tax, who has rightly exercised the power. 9. Learned counsel also relies on the view expressed by the Bombay High Court in Sinhagad Technical Education Society vs Commissioner of Income-Tax (Central) (2012) 343 ITR 23 (Bombay) and submits that the Constitutional validity of Section 12AA (3) of the Act as it stood under the Finance Act of 2010 has been upheld. The amendment made VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -8- in Section 12AA can…

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…ions of section 12AA(3) of the Act, we quote that, the subject matter of retrospective cancellation of registration is no- more res-integra in the light of settled legal position laid in ‘Sinhagad Technical Education Society Vs CIT Central & Ors.’ reported as 343 ITR 23(Bom), ‘Delhi Stock Exchange Association Ltd. Vs CIT’, reported in 225 ITR 235 (SC), ‘Indian Chamber of Commerce Vs CIT’, 101 ITR 796 (SC); ‘Ideal Publications Trust Vs CIT’, 305 ITR 143 (Kerala); ‘CIT Vs National Institute of Aeronautical Engineering Educational Society’, 315 ITR 428 (Uttarakhand); wherein it has been held that, the registering au…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained u…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained u…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained u…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained u…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…to curtail institution, which under the garb of 'general public utility', carry on business or commercial activity only to escape the liability under the Act thereby gain unmerited exemption under Section 11 of the Act. 36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: "As a result of the amendment, which has been brought about by the Finance Act of 2010, Subsection (3) of Section 12AA has been amended specifically to empower the Commissioner to cancel a registration obtained u…

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

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

…AA(3) of the Act, cannot be sustained. (vi)The decision of Prabodhan Prasarak Shikshan Santhan Vs. DCIT–152 ITD 473 (Pune), wherein it is held as under :- The Hon'ble Bombay High Court in the case of Sinhagad Technical Education Society v. CIT (Central) 2012) 343 ITR 23 (Bom) has held that "Every statutory provision which operates in respect of a trust, which has already been registered in the past is not necessarily retrospective. A provision is retrospective when it takes away a right which has vested or accrued in the past. The effect of the provision is to empower the commissioner to cancel the registration o…

ITO (Exemptions), New Delhi vs. Career Launcher Education Foundation, New Delhi

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

ITA 3307/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Rakesh K. Sehgal, CAFor Respondent: Shri Munish Kumar Gupta, CIT
Section 11Section 12Section 12ASection 2Section 80

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4760 & 2371/Del/2015, 1997/Del/2016 (Assessment Year: 2010-11, 2011-12) Career Launcher Education Vs. ITO(E) Foundation, R-90, 1st Floor, Trust Ward-III, Greater Kailash-I, New Delhi New Delhi PAN: AAATC7406Q (Appellant) (Respondent) ITA No. 3660/Del/2015 & 3307/Del/2016 (Assessment Year: 2010-11 & 2011-12) ITO(E) Vs. Career Launcher Education Trust Ward-III, Foundation, R-90, 1st Floor, New Delhi Greater Kailash-I, New Delhi PAN: AAATC7406Q (Appellant) (Respo…

M/S. Career Launcher Education Foundation, New Delhi vs. ITO (E0, New Delhi

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

ITA 2371/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Jul 2019AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Rakesh K. Sehgal, CAFor Respondent: Shri Munish Kumar Gupta, CIT
Section 11Section 12Section 12ASection 2Section 80

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4760 & 2371/Del/2015, 1997/Del/2016 (Assessment Year: 2010-11, 2011-12) Career Launcher Education Vs. ITO(E) Foundation, R-90, 1st Floor, Trust Ward-III, Greater Kailash-I, New Delhi New Delhi PAN: AAATC7406Q (Appellant) (Respondent) ITA No. 3660/Del/2015 & 3307/Del/2016 (Assessment Year: 2010-11 & 2011-12) ITO(E) Vs. Career Launcher Education Trust Ward-III, Foundation, R-90, 1st Floor, New Delhi Greater Kailash-I, New Delhi PAN: AAATC7406Q (Appellant) (Respo…

A, C.I.T. (Exemption), Nagpur vs. M/S Vidarbha Cricket Association, Nagpur

In the result, all the appeals of the Revenue are dismissed

ITA 500/NAG/2016[2009-10]Status: DisposedITAT Nagpur01 Mar 2018AY 2009-10

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri K.P. Dewani, Advocate
Section 11Section 12ASection 2(15)

…scape the liability under the Act thereby gain unmerited exemption under section 11 of the Act.” 8. Further, Hon’ble Madras High Court has followed the decision of Hon’ble Bombay High Court in the case of Sinhagad Technical Education Society Vs. CIT – (2012) 343 ITR 23 (Bom) in paragraph 35, which is reproduced below :- “36. In the decision reported in (2012) 343 ITR 23 (Bom) (Sinhagad Technical Education Society V. Commissioner of Income Tax (Central), Pune & Anr), the Bombay High Court held as follows: 15 ITA-500 to 504/Nag/2016 "As a result of the amendment, which has been brought about by the Finance Act o…

Bhakti Kala Kshetra, Mumbai vs. DIT (E), Mumbai

The appeal of the assessee is partly allowed in light of our aforesaid observations

ITA 7041/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Feb 2017AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Ravish Sood, Jm Bhakti Kala Kshetra Director Of Income-Tax (Exemptions) 6Th Floor, Piramal Chambers, C/O Hare Krishna Lane, बिधम/ Juhu, Mumbai - 400049 Parel, Mumbai - 400012 Vs. स्थायी लेखा सं./जीआइआर सं./Pan No. Aaatb1724G (अऩीराथी /Applicant) (प्रत्मथी / Respondent) :

For Respondent: Shri. N.P. Singh (CIT DR)
Section 11Section 12ASection 80G

…of the amendment to Sec. 12AA(3) therein vesting powers with the CIT/DIT to cancel the registration granted to a trust u/s 12A had been looked into by the Hon’ble High Court of Bombay in the case of : Singhad Technical Education Society Vs. CIT & Anr. (2012) 343 ITR 23 (Bom), wherein the Hon’ble High Court had held as under:- “Parliament while empowering the CIT to cancel registration of a „trust registered under s. 12A has deliberately used the words „obtained registration at any time under s. 12A‟. Therefore, power under s. 12AA(3) can be exercised by the CIT in respect of a trust registered prior to 1st June…

Sri. Vidyaranya Seva Sangha, Uganakeri vs. CIT, Hubli

In the result, appeal filed by the assessee trust is dismissed

ITA 702/BANG/2014[N.A.]Status: DisposedITAT Bangalore25 May 2016

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raosri Vidyaranya Seva Sangha, Rs No.25/1, Near Mishrikoti Cross, Kadanakoppa, Karwar Road, Uganakeri-581 198. Tq.Kalkhatgi … Appellant Pan: Aaajs 4355 C Vs. Commissioner Of Income-Tax, Hubli. … Respondent

For Appellant: Shri G.Venkatesh, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 12Section 12ASection 80G

…39 (SC)]. Therefore, we hold that the CIT is very much empowered to cancel registration of the trust once registered u/s 12A of the Act with retrospective effect. The Hon’ble Bombay High Court in the case of Sinhagad Technical Education Society vs. CIT (2012)(343 ITR 23)(Bom), while upholding the provisions of sub-sec.(3) of sec.12AA of the Act, held as follows: “In the present case, by and as a result of the amendment by the Finance Act of 2010, the Commissioner has been empowered to initiate steps for the cancellation of the registration of a trust or institution where the activities of the trust/institution a…

Sinhagad Technical Education Society v. CIT (Central) (343 ITR 23) — Cited in 17 Judgments | BharatTax