St. Joseph Academy v. DIT (Exemption)

50 Taxmann.com 216Income Tax Appellate Tribunal2014#7290 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

153 ITD 669

Sections most often in play

Section 12AB Section 13(1)(b)Section 12A Section 2(15)Section 13(1)Section 80G Section 11 Section 12

Issues it is cited on

section 13(1)(b)section 13(1)section 12ab(1)(b)(ii)section 2(15)registration under section 12a section 12aa section 12ab(1)section 12ab(1)(b)section 12a(1)(ac)(iii)section 80g(5)(iii)child section 12a(1)(ac)

Judgments citing St. Joseph Academy v. DIT (Exemption)

SHREE NISHKALANK MAHADEV KOLIYAK,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 868/AHD/2024[NA]Status: DisposedITAT Ahmedabad22 Jan 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Ritesh Parmar, CIT DR

Section 12ASection 13(1)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.868/Ahd/2024 (Assessment Year: N.A.) Shree Nishkalank Mahadev Vs. Commissioner of Income Tax Koliyak, (Exemption), Koliyak Gogha, Ahmedabad Bhavnagar-364070 [PAN No.ABGTS0692B] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, A.R. Respondent by: Shri Ritesh Parmar, CIT DR 26.11.2024 Date of Hearing Date of Pronouncement 22.01.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by…

ROTARY INTERNATIONAL DISTRICT 3054 CHARITABLE TRUST ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 844/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Rotary International The CIT(Exemption), District 3054 Ahmedabad Charitable Trust Vs 34, World Business House, Near Parimal Garden, Ellisbridge, Ahmedabad-380006 PAN: AAETR1710L (Respondent) (Appellant) Assessee Represented: Shri Anil Kshatriya, Advocate Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 27-08-2024 Date of pronouncement : 26-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Asse…

SHREE KALOL STHANAKVASI JAIN MITRA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 947/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vinit N. Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

Section 12ASection 12A(1)(ac)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.947/Ahd/2024 Shree Kalol Sthanakvasi Jain Mitra Vs. The Commissioner of Income Mandal, Tax (Exemption), C/o. Vinodchandra S. Shah, Ahmedabad. 38, Kalptaru Society, Mirambika Road, Naranpura, Ahmedabad – 382 721. [PAN – AAFTS 3231 A] (Appellant) .. (Respondent) Appellant by : Shri Vinit N. Shah, AR Respondent by: Shri A.P. Singh, CIT-DR Date of Hearing 07.10.2024 Date of Pronouncement 18.11.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This a…

SHRI UMRALA TALUKA SARDAR PATEL PRAJAPATI SAMAJ TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, in view of the above observations, the matter is restored to the file of CIT

ITA 894/AHD/2023[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Umrala Taluka The CIT(Exemption), Sardar Patel Prajapati Ahmedabad Samaj Trust Vs Village Umrala VIA Dhola Junction Tal: Umrala Bhavnagar-364330 Gujarat PAN: AAMTS3322D (Respondent) (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 02-09-2024 Date of pronouncement : 06-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as…

SHREE NAMINATH SHWETAMBER MURTIPUJAK TAPAGACHH JAIN RELIGIOUS TRUST,VAPI vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 874/AHD/2024[NA]Status: DisposedITAT Ahmedabad30 Sept 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri R. N. Dsouza, CIT DR

Section 12(1)(ac)Section 12ASection 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.874/Ahd/2024 (Assessment Year: N.A.) Shree Naminath Shwetamber Vs. Commissioner of Income Tax Murtipujak Tapagachh Jain Religious (Exemption), Trust, Ahmedabad Nehru Street Vapi, Nehru Street Nr. Jain Derasar, Vapi-396191 [PAN No.AAZTS5625A] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by: Shri R. N. Dsouza, CIT DR 19.09.2024 Date of Hearing Date of Pronouncement 30.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBE…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

BARGAHE HUSAINI TRUST,MONPAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 826/AHD/2023[-]Status: DisposedITAT Ahmedabad22 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR

Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.826/Ahd/2023 (Assessment Year: N.A.) Bargahe Husaini Trust-Monpar, Vs. Commissioner of Income Tax Block No.2, Aabasi Apartment (Exemption), Nutan Nagar, Ambavadi, Mahuva, Ahmedabad Gujarat-364290 [PAN No.ABATS9354C] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, A.R. Respondent by: Shri Vijay Kumar Jaiswal, CIT DR Date of Hearing 03.07.2024 Date of Pronouncement 22.07.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

RENEWED HOPE COMMUNITY TRUST,NEW PANVEL vs. COMMISSIONER OF INCOME TAX EXEMPTIONS PUNE, PUNE

In the result, Appeal of the assessee is allowed for statistical purposes

ITA 4542/MUM/2023[NOT APPLICABLE]Status: DisposedITAT Mumbai22 Jul 2024

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Renewed Hope Community Commissioner Of Income Trust Tax Exemption Pune 322, 3Rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, Pmt Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) Pan No. Aaetr5822

For Appellant: Mr. Rohan N. Dedhia, ARFor Respondent: Mr. Rajesh Meshram, DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Renewed Hope Community Commissioner of Income Trust Tax Exemption Pune 322, 3rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, PMT Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) PAN No. AAETR5822 Assessee by : Mr. Rohan N. Dedhia, AR Revenue by : Mr. Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 22.07.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 4542/Mum/2023 is fil…

NATIONAL REAL ESTATE DEVELOPMENT COUNCIL GUJARAT,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 487/AHD/2024[NA]Status: DisposedITAT Ahmedabad02 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokarassessment Year : - National Real Estate Development Vs. Commissioner Of Council Gujarat Income-Tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. Pan : Aagan 1280 J

Section 12ASection 13(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, ACCOUNTANT MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, JUDICIAL MEMBER Assessment Year : - National Real Estate Development Vs. Commissioner of Council Gujarat Income-tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. PAN : AAGAN 1280 J : Assessee by Shri Dhinal Shah, CA : Shri Sudhendu Das, CIT-DR Reven…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

ANJUMAN E NUSRATUL MUSLIMIN TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.59/Ahd/2023 (Assessment Year: 2022-23) Anjuman E Nusratul Muslimin Vs. Commissioner Of income Tax Tankaria, (Exemption), At & P.O. Tankaria, Ahmedabad Bharuch, Gujarat-392240 [PAN No.AAFTA4804P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal V. Shah, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

CIT(E),BHOPAL, BHOPAL vs. SHRI MAHAVIR KUND KUND TRUST, UJJAIN

ITA 340/IND/2020[2020-21]Status: DisposedITAT Indore15 Jul 2022AY 2020-21

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

…e of grant of registration by Ld. CIT(E). Ld. AR submitted that this proposition is well-settled by numerous decisions including following: (a) CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj HC) (b) St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (ITAT- Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas Vs. CIT (2012) 144 TTJ 379 (ITAT-Jpr) (iii) Objection No. 3 – The activities are meagre: Ld. AR submitted that the trust is a new entity incorporated on 09.05.2017 and the application for grant of registration was filed on 31.03.2018 i.e. within the first financial-year itself. Ld. AR…

MAHAVIR KUND KUND KAHAN TRUST,BARHANPUR vs. CIT(E) BHOPAL, BHOPAL

ITA 838/IND/2018[NA]Status: DisposedITAT Indore15 Jul 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

MINISTRY OF COMPASSION INDIA,JAIPUR vs. COMMISSIONER OF INCOME TAX- EXEMPTIONS, JAIPUR

In the result, both the appeals are allowed for statistical purposes

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)

Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

…tration u/s 12AA & therefore the registration u/s 12AA refused by CIT is bad in law. Reliance in this connection is placed on following cases:- • CIT Vs. Bigabass Meheshwari Sewa Samiti (2008) 14 DTR 0029 (Raj.) • St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (Hyd.) • Bhai Mansa Singh Ji Welfare Society Vs. CIT (2016) 156 ITD 0117 (Chd.) • Bhagwan Mahavir Purusharth Prena Nidhi Nyas Vs. CIT (2012) (144 TTJ 379 (Jpr.) • Kul foundation Vs. CIT (2015) 43 CCH 0115 (Pune) Ministry of Compassion India Vs. CIT(E), jaipur • Aggarwal Mitra Mandal Trust vs. DIT (Exemp.) 293 ITR (AT) 259/106 ITD 531 (Del.) 3.2…