How many judgments cite Sree Sree Ramkrishna Samity v. DCIT?

12 judgments on BharatTax cite Sree Sree Ramkrishna Samity v. DCIT (64 Taxmann.com 330), spanning 2016 to 2025.

Which sections of the Income Tax Act does Sree Sree Ramkrishna Samity v. DCIT come up under?

It is most often cited in judgments turning on Section 12AA, Section 143(3), Section 11, Section 12, Section 12A, Section 147.

Sree Sree Ramkrishna Samity v. DCIT

64 Taxmann.com 330Reported decision2015#9115 most cited

What is Sree Sree Ramkrishna Samity v. DCIT authority for?

Amendments to Section 12A, particularly those inserted to remedy unintended consequences, are retrospective. A proviso that clarifies or makes a section workable should be treated as retrospective to ensure reasonable interpretation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sree Sree Ramkrishna Samity v. DCIT · section 12A · section 12AA · retrospective amendment · proviso · unintended consequences · workable provision · reasonable interpretation

Sections most often in play

Section 12AA Section 143(3)Section 11 Section 12 Section 12A Section 147 Section 148 Section 250

Issues it is cited on

section 12a(2)section 12aa registration under section 12a section 12a section 12 section 11 scrutiny assessment appeal before the tribunal section 25 section 13 section 147 opportunity of being heard

Judgments citing Sree Sree Ramkrishna Samity v. DCIT

Jermel'S Accademy, Siliguri vs. I.T.O., Ward - 1(4), Siliguri

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy ITO, Ward-1(4), Siliguri Vs. (Appellant) (Respondent) PAN: AABTJ0525C Appearances: Assessee represented by : Siddharth Agrawal, Adv. Department represented by : Subhendu Datta, CIT-DR. Date of concluding the hearing : January 30th, 2025 Date of pronouncing the order :…

Poor Box Charity Fund Dr R.N. Cooper Hospital Juhu, Mumbai vs. Commissioner of Income-Tax (Appeals), Delhi

In the result, the appeal of the assessee is allowed

ITA 1014/MUM/2024[2016-17]Status: DisposedITAT Mumbai14 Nov 2024AY 2016-17

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Bleassessment Year: 2016-17 Poor Box Charity Fund Dr. R.N. Cit(Appeals), Delhi Cooper Hospital Juhu Vs R.N. Cooper Hospital N S Road No. 1, Villeparle West, Mumbai-400056. Pan: Aactp 2833 J (Appellant) (Respondent)

For Appellant: Shri Rajendra KadrekarFor Respondent: Shri H.M. Bhatt Sr. DR

Section 11Section 12ASection 12A(2)Section 143(3)Section 1iSection 250Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER Assessment Year: 2016-17 Poor Box Charity Fund Dr. R.N. CIT(Appeals), Delhi Cooper Hospital Juhu vs R.N. Cooper Hospital N S Road No. 1, Villeparle West, Mumbai-400056. PAN: AACTP 2833 J (Appellant) (Respondent) Present for: Assessee by : Shri Rajendra Kadrekar Revenue by : Shri H.M. Bhatt Sr. DR Date of Hearing : 05.09.2024 Date of Pronouncement : 14.11.2024 O R D E R PER AMARJIT SINGH, AM: This appeal of the assessee for the assessment year…

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)

…been granted in subsequent years provided objects of the trust continue 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 exi…

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

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

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

Sree Anjaneya Medical Trust, Kozhikode vs. Assistant Commissioner of Income Tax Circle 2 (1), Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R

Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial Member Sree Anjaneya Medical Trust ACIT, Circle - 2 17/501X-1, kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [PAN: AAHTS3844B] (Appellant) (Respondent) Appellant by: Shri Surendranath Rao, CA Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Nationa…

Shri Hingulambika Education Society, Gulbarga vs. ITO (Exemptions), Ward-1, Kalburgi

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R

Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…ITA No.1126/Bang/2022 Shri Hingulambika Education Society, Gulbarga IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 Shri Hingulambika Education Society Sy.No.55/2, Bhavsar Nagar ITO (Exemptions) Sedam Road Ward-1 Vs. Gulbarga 585 106 Kalburgi Karnataka PAN NO : AAFTS4816F APPELLANT RESPONDENT Appellant by : Shri Phalguna Kumar, A.R. Respondent by : Shri Shahnawaz Ul Rahman, D.R. Date of Hearing : 03.05.2023 Date of Pronouncement : 22.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Prajapati Samaj Maoli Bazar, Na vs. Arivs.Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/o-Ganpatbhai Mistri, At Commissioner of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National e-Assessment Centre, Navsari-396436. (Gujarat) Delhi. PAN No. AABTP 2604 E Appellant/ assessee Respondent/ revenue Assessee represented by Shri Hiren Vepari, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 09/01/2023 Date of pronouncement 09/01/2023 Order under Section 254(1)…

Shree Khathu Shyam Jangid Brahman Dharamshala, Gurgaon vs. ITO(E) Ward, Faridabad

In the result, the appeal filed by the assessee is allowed

ITA 1845/DEL/2020[2016-17]Status: DisposedITAT Delhi08 Jul 2022AY 2016-17

Bench: Shri C.M. Gargassessment Year: 2016-17 Shree Khathu Shyam Jangid Brahman Vs. Ito (E), Dharamshala, Ward, C/O Rra Taxindia, Faridabad. D-28, South Exension, Part I, New Delhi – 110 049. Pan: Aajts0636B (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 07.06.2022 Date Of Pronouncement : 08.07.2022 Order

For Appellant: Shri Somil Agarwal, Advocate &For Respondent: Shri Om Prakash, Sr. DR

Section 12ASection 12A(2)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2016-17 Shree Khathu Shyam Jangid Brahman Vs. ITO (E), Dharamshala, Ward, c/o RRA Taxindia, Faridabad. D-28, South Exension, Part I, New Delhi – 110 049. PAN: AAJTS0636B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 07.06.2022 Date of Pronouncement : 08.07.2022 ORDER This appeal filed by the assessee is directed against the order dated 18.11.2019 of the CIT(A)-2, Gurgaon, relating to…

Apeejay Education Trust, Kolkata vs. D.C.I.T.(Exemption), Circle-1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2075/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 Jul 2021AY 2012-13

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

Section 10Section 11Section 11(1)(d)

…1 Apeejay Education Trust, AY 2012-13 आयकर अपीलीय अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, Vice President and Hon’ble Shri A. T. Varkey, JM] I.T.A. No. 2075/Kol/2019 Assessment Year: 2012-13 Apeejay Education Trust Vs. Deputy Commissioner of Income-tax (PAN: AAATA4462E) (Exemption), Circle-1, Kolkata. Appellant Respondent Date of Hearing (Virtual) 13.07.2021 Date of Pronouncement 22.07.2021 For the Appellant Shri Ashish Brahma, CA For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal pr…

Income Tax Officer Ward-1 Exemptions, Bangalore vs. M/S Centre Fpr Cellular and Molecular Platforms, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)

Section 11Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Centre for Cellular and Molecular Platforms, The Income Tax Officer (E), Post bag no. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. PAN: AADCC8572D APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Ujjwal Kumar, JCIT (DR) Date of hearing : 14.08.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the rev…

M/S Bhartiya Sanskriti Gyan Mandir, Bokaro vs. DCIT Exemption, Ranchi

In the result, appeal of the assessee is allowed

ITA 226/RAN/2017[14-15]Status: DisposedITAT Ranchi27 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 M/S Bhartiya Sanskriti Gyan Vs Dcit, Exemptions Mandir Ptjm Saraswati Circle, Ranchi Vidya Mandir, Sector-3C, Bokaro-827003 Pan No. : Aactb 3736 G .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Advocate Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri A.K.Mohanty, JCIT(Jr.DR)

Section 11Section 12ASection 12A(2)Section 143(3)Section 234

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2014-2015 M/s Bhartiya Sanskriti Gyan vs DCIT, Exemptions Mandir PTJM Saraswati Circle, Ranchi Vidya Mandir, Sector-3C, Bokaro-827003 PAN No. : AACTB 3736 G .. Respondent (Appellant) Assessee by : Shri Devesh Poddar, Advocate Revenue by : Shri A.K.Mohanty, JCIT(Jr.DR) Date of Hearing : 26.11.2018 Date of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(A), Hazaribag, d…

House of Abraham Charitable Trust, Kodaikanal vs. ITO, Dindigul

In the result, appeal of the assessee is partly allowed for 10

ITA 1583/CHNY/2016[2004-05]Status: DisposedITAT Chennai28 Oct 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.1583/Mds/ 2016 "नधा"रण वष" /Assessment Year : 2004-2005

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Sasikumar, IRS, JCIT

Section 11Section 12ASection 143(1)Section 148

…आयकर अपील"य अ"धकरण, ’ सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1583/Mds/ 2016 "नधा"रण वष" /Assessment year : 2004-2005 House of Abraham Charitable Vs. The Income Tax Officer, Trust, Ward I(1) Kodaikanal Christian College, Dindigul. Kodaikanal. [PAN AAATH 6569D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. T. Vasudevan, Advocate ""यथ" क" ओर से /Responde…