Society, New Delhi v. Principal Commissioner of Income-tax, New Delhi

166 Taxmann.com 324High Court2024#13561 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 12AASection 12ABSection 143(3)Section 11Section 115TDSection 12Section 12ASection 12AA(1)

Issues it is cited on

section 12ab(4)(ii)section 12aa(3)section 12ab(4)section 12ab(1)(b)(ii)cancellation of registrationsection 12ab(1)section 12ab(1)(b)section 13(1)section 12aasection 40(a)section 12absection 40

Judgments citing Society, New Delhi v. Principal Commissioner of Income-tax, New Delhi

Hyderabad Science Society, Hyderabad vs. DCIT., Exemption Circle 1(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The DCIT, vs. PIN - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. PAN AAATH3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, CA For Revenue : Dr. Narendra Kumar Naik, CIT-DR Date of Hearing : 12.02.2026 Date of Pronouncement : 11.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : This appeal by the Ass…

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.801/IND/2024 M/s Truba Education Society, 250, Sagar Plaza, M.P. Nagar Zone II, Bhopal (Assessee/Appellant) Pr. CIT (Central) Bhopal बनाम/ Vs. (Revenue/Respondent) PAN: AABAT0008P Assessee by | Shri Sumit Nema, Sr. Adv. with Gagan Tiwari, Arun Dwivedi, Ms. Priyal Jain Advocates; ARs Revenue by | Shri Ram Kumar Yadav, CIT-DR Date of final Hearing 30.01.2025 Date of Pronouncement 24.04.2025 आदेश / ORDER Per B.M. Biyani, AM: F…

M/S. Sri. Srinivasa Educational & Charitable Trust, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is allowed

ITA 835/BANG/2023[2021-22]Status: DisposedITAT Bangalore24 Mar 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2021-22

For Appellant: Shri Vijay Mehta, CA & Shri Mahesh KumarFor Respondent: Shri Jeetendra Kumar, CIT (DR)
Section 12ASection 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2021-22 M/s Sri Srinivasa Educational and Vs. The Dy. Commissioner of Charitable Trust, Income Tax, No.619/G, 36th Cross, 2nd Block, Central Circle – 2(3), Bangalore. Rajajinagar, Bangalore – 560 010. PAN – AAGCS 0925 B APPELLANT RESPONDENT Assessee by : Shri Vijay Mehta, CA & Shri Mahesh Kumar, Advocate Revenue by : Shri Jeetendra Kumar, CIT (DR) Date of hearing : 26.02.2025 Date of Pronouncement : 24.03.2025 O R D E R PER SHRI WASEEM AHMED, ACC…

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

…ITA Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Principal Commissioner of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpu…

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

…ITA Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Principal Commissioner of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpu…

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

…ITA Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Principal Commissioner of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpu…

Gd Mother Educational Society, Muzaffarpur vs. ACIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

…ITA Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 309, 310, 311 & 312/PAT/2023 Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Principal Commissioner of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpu…

Society, New Delhi v. Principal Commissioner of Income-tax, New Delhi (166 Taxmann.com 324) — Cited in 7 Judgments | BharatTax