Society for The Promotion of Education v. CIT

372 ITR 222High Court2015#11624 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12A(1)(a)Section 12A(1)(ac)(vi)Section 12A(1)(ac)(vi)(A)Section 12AASection 12AA(1A)

Judgments citing Society for The Promotion of Education v. CIT

SRI MODH VISA GOWBHUJA SAJNA,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

ITA 582/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Jul 2025AY 2019-20

Bench: Us (As Uploaded):

For Appellant: Shri B. SatyanarayanaFor Respondent: Shri. Gurpreet Singh
Section 10Section 11Section 12ASection 143Section 143(1)

…iple of law and, on the contrary, kept the questions of law open to be considered. Further, the above ratio of the Allahabad High Court’s decision in the case of the Society for the Promotion of Education, Adventure Sport & Conservation of Environment vs. CIT 372 ITR 222 was doubted by another Division Bench in the case of CIT vs. Muzafar Nagar Development Authority and the Bench referred the case before it to a Full Bench of the Allahabad High Court reported in CIT vs. Muzafar Nagar Development Authority 372 ITR 20, wherein it was held as under: 23. In the circumstances, we answer the questions referred to the…

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 291/DEL/2020[2016-17]Status: DisposedITAT Delhi23 Mar 2022AY 2016-17

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 5277/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2022AY 2014-15

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 5276/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2022AY 2012-13

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 5275/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2022AY 2010-11

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 5274/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Mar 2022AY 2009-10

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

ITA 5273/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Mar 2022AY 2008-09

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…the following case laws: Commissioner of Income-tax v. Society for Promotion of Education, Adventure Sport & Conservation of Environment [2016] 382 ITR 6 (SC) Society for the Promotion of Education, Adventure Sport & Conservation of Environment v. CIT [2015] 372 ITR 222 (Allahabad High Court) Director of Income-tax, (Exemptions) v. ST. Ann's Education Society [2020] 425 ITR 642 (Karnataka) CIT vs. TBI Education Trust [2018] 257 Taxman 355 (Kerala) CIT vs. Sahitya Sadawart Samiti Jaipur [2017] 396 ITR 46 (Rajasthan High Court) Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT […

INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY vs. RURAL INDIA SELF DEVELOPMENT TRUST,, RAJAHMUNDRY

In the result, appeal filed by the Revenue and the Cross

ITA 378/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Rural India Self Rajahmundry. Development Trust, D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. Pan No. Aaatr 3046 F (Appellant) (Respondent) C.O.No.117/Viz/2018 (Arising Out Of Ita No. 378/Viz/2018) (Asst. Year : 2013-14) M/S. Rural India Self Vs. Ito (Exemptions), Development Trust, Rajahmundry. D.No. 90-1-5/1, Swaraj Nagar, Alcot Gardens, Rajahmundry. Pan No. Aaatr 3046 F (Appellant) (Respondent) Assessee By : Shri C. Subrahmanyam, Fca. Department By : Shri T.S.N. Murthy, Sr.Dr Date Of Hearing : 25/09/2019. Date Of Pronouncement : 04/10/2019. O R D E R Per V. Durga Rao

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Shri T.S.N. Murthy, Sr.DR
Section 11Section 12ASection 143(1)

…ore the expiry of six months otherwise it is deemed registration. For this he relied on the judgment of the Hon'ble Allahabad High Court in the case of Society for the Promotion of Education Adventure Sport & Conservation of Environment Vs. CIT & Ors. [(2015) 372 ITR 222 (All.)] and also the judgment of the Hon'ble Apex Court in the case of Society for the Promotion of Education (supra). 6. On the other hand, ld.DR strongly supported the order of the Assessing Officer. 7. We have heard both the sides, perused the material available on record and orders of the authorities below. 8. The assessee is a trust applied…

SEVEN ELEVEN EDUCATION SOCIETY,THANE vs. ASST CIT 2, THANE

ITA 1111/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negi

For Appellant: Shri Sanjay ParikhFor Respondent: Shri V. Justin -DR
Section 11Section 12Section 12ASection 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ई” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1111/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील…

Society for The Promotion of Education v. CIT (372 ITR 222) — Cited in 9 Judgments | BharatTax