Tirumala Tirupati Devasthanam v. Chief C.I.T

251 ITR 849High Court2001#20206 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 12A Section 12AA Section 80G Section 80G(5)Section 80G(5)(ii)Section 80G(5B)

Judgments citing Tirumala Tirupati Devasthanam v. Chief C.I.T

SHRI SWAMI SAMARTH ADHYATMIK SANSHODHAN SANSTHA,AURANGABAD vs. CIT(E), PUNE

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

ITA 98/PUN/2025[2025-26]Status: DisposedITAT Pune31 Oct 2025AY 2025-26

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.K. SethiFor Respondent: Shri Amit Bobde

Section 80GSection 80G(5)Section 80G(5)(ii)

…art of the Commissioner particularly having regard to the statutory provision under which he functions. This proposition has been observed and upheld by the Hon‟ble Andhra Pradesh High Court in the case of Tirumala Tirupati Devasthanam Vs. Chief C.I.T. (2001) 251 ITR 849 (AP). In the case of CIT Vs. Christian Medical College (2015) 274 ITR 17, it was observed and held by the Hon‟ble Punjab & Haryana High Court that in a case where the assessee has been running and maintaining the Christian Medical college, Christian College of Nursing, where medical care and training the professionals were provided by the assesse…

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1795/CHNY/2024[-]Status: DisposedITAT Chennai01 Oct 2024

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Muthu Abirami, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…art of the Commissioner particularly having regard to the statutory provision under which he functions. This proposition has been observed and upheld by the Hon'ble Andhra Pradesh High Court in the case of Tirumala Tirupati Devasthanam Vs. Chief C.I.T. (2001) 251 ITR 849 (AP). In the case of CIT Vs. Christian Medical College (2015) 274 ITR 17, it was observed and held by the Hon'ble Punjab & Haryana High Court that in a case where the assessee has been running and maintaining the Christian Medical college, Christian College of Nursing, where medical care and training the professionals were provided by the assesse…

SANTSHRESHTA GAJANAN MAHARAJ SEVABHAVI SANSTHA,BEED vs. CIT(EXEMPTION), PUNE

In the result, appeal of the assessee is allowed

ITA 2004/PUN/2019[2019-20]Status: DisposedITAT Pune06 Dec 2022AY 2019-20

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysantshreshtha Gajajan Maharaj Sevabhavi Sanstha Borisavargao Kasij, Dist. Beed – 431 518 Pan: Aamas 7563 B Appellant Vs. The Commissioner Of Income-Tax (Exemption) Pune. Respondent Appellant By : Shri Hari Krishan Respondent By : Shri Sardar Singh Meena

For Appellant: Shri Hari KrishanFor Respondent: Shri Sardar Singh Meena

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…art of the Commissioner particularly having regard to the statutory provision under which he functions. This proposition has been observed and upheld by the Hon‟ble Andhra Pradesh High Court in the case of Tirumala Tirupati Devasthanam Vs. Chief C.I.T. (2001) 251 ITR 849 (AP). In the case of CIT Vs. Christian Medical College (2015) 274 ITR 17, it was observed and held by the Hon‟ble Punjab & medical care and training the professionals were provided by the assessee- society to everyone irrespective of their caste, creed, race, religion etc. the assessee was held to be entitled for grant of exemption/approval u/s 8…

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

…charitable trust v/s Union of India (2008) 307 ITR 221(RAJ.). e. Umaid Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP) g. Tirumala Tirupathi Devasthanam vs CCIT (2001) 251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention that as per paragraph 2.3 of Order of Ld CIT, the only issue in the present case of was of application of section of 80G(5)(iii) read with Explanation 3 to section 80G. b. It is humbly submitted that Hon’bl…