Sree Sree Ram Krishna Samity v. DCIT

132 Taxmann.com 269Income Tax Appellate Tribunal2021#19000 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11Section 12Section 12AASection 143(3)Section 10(23C)Section 12ASection 13Section 13(3)

Issues it is cited on

section 251(1)section 251(1)(a)section 251section 12aasection 12asection 11section 25section 147section 143section 250section 14section 143(3)

Judgments citing Sree Sree Ram Krishna Samity v. DCIT

Income Tax Officer (Exemption), Lucknow vs. Sapien Educational Society, Sultanpur

In the result, the appeal of the Revenue and Cross

ITA 311/LKW/2023[2018-19]Status: DisposedITAT Lucknow31 Jul 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Income Tax Officer V. Sapien Educational (Exemption) Society Room No.426, 4Th Floor, 1, C/O Xaviers High Pratyaksh Kar Bhawan, 57, School, Mahvaria, Ram Tirath Marg, Lucknow- Sultanpur-228001. 226001. Pan: Aagas2725K (Appellant) (Respondent) C. O. No. 01/Lkw/2024 (In Arising Out Of Ita. No. 311/Lkw/2023) Assessment Year: 2018-19 Sapien Educational Society V. Income Tax Officer 1, C/O Xaviers High School, (Exemption) Mahvaria, Sultanpur-228001. Ram Tirath Marg Narhi, Lucknow-226001. Pan: Aagas2725K (Appellant) (Respondent) Appellant By: Shri Suyash Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) O R D E R

For Appellant: Shri Suyash Agarwal, AdvFor Respondent: Shri Amit Kumar, CIT(DR)
Section 10Section 12ASection 143(1)Section 143(3)Section 270A

…, the assessee filed a paper book containing the following particulars: - 1 (2013) 38 Taxmann.com 100 (SC) para 28, 29, 30 & 31 CIT vs Excel Industries Ltd 2 (2017) 88 Taxmann.com 133 (Amritsar ITAT) para 25 to 28 Punjab Education Society vs ITO Moga 3 (2021) 132 Taxmann.com 269 (Raipur ITAT) para 7 to 13 Prem Prakash Mandal Sewa Trust vs ITO Exemption Raipur (B.3) At the time of hearing, the Ld. Departmental Representative for the Revenue submitted that the Ld. CIT(A) erred in partly allowing the appeal of the assessee by restoring the case to the Assessing Officer, with the direction to verify the expenditure c…

Children Welfare Trust, Faridabad vs. ITO (Exemptions), Faridabad

ITA 1369/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

…to remain the same. A reference has been made on behalf of the assessee to the decision rendered by the coordinate bench of Tribunal in Sree Sree Ram Krishna Samity Vs. DCIT (2015) (Kol.) 64 Taxmann.com 330 and Prem Prakash Mandal Sewa Trust Vs. ITO(E) (2021) 132 Taxmann.com 269 (Raipur) to contend that the assessee is entitled to benefit of registration in earlier years also where registration has been granted in a later year. 10.2 As emanating from records, the assessee-trust in the present case was formed on 02.09.2014 and thus was in existence from the date of formation. The assessee trust however, has been…

Children Welfare Society, Faridabad vs. DCIT(Exemption) Circle-2, Chandigarh

ITA 1368/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

…to remain the same. A reference has been made on behalf of the assessee to the decision rendered by the coordinate bench of Tribunal in Sree Sree Ram Krishna Samity Vs. DCIT (2015) (Kol.) 64 Taxmann.com 330 and Prem Prakash Mandal Sewa Trust Vs. ITO(E) (2021) 132 Taxmann.com 269 (Raipur) to contend that the assessee is entitled to benefit of registration in earlier years also where registration has been granted in a later year. 10.2 As emanating from records, the assessee-trust in the present case was formed on 02.09.2014 and thus was in existence from the date of formation. The assessee trust however, has been…

Pune Mathadi Hamal and Other Manual Workers Board, Pune vs. Income Tax Officer, Ward-5(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1012/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal and Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, s Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. PAN: AAALP0097L Appellant/ Assessee Respondent /Revenue Assessee by Shri Vipul Joshi – AR Revenue by Shri Ajay Kumar Keshari & Shri Rajesh Gawali– DR’s Date of hearing 17/04/2024 Date of prono…

Sree Sree Ram Krishna Samity v. DCIT (132 Taxmann.com 269) — Cited in 4 Judgments | BharatTax