Trib) 9. Sardari Lal Oberai Memorial Charitable Trust v. ITO

3 SOT 229Income Tax Appellate Tribunal2005#24491 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Judgments citing Trib) 9. Sardari Lal Oberai Memorial Charitable Trust v. ITO

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, 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

…50 taxmann.com 20 (Chennai - Trib.) III. Proposition 3: If an Application for Registration is not disposed off within 6 months, then same isdeemed to be accepted/approved, in terms of section 12AA(2). Sardari Lai Oberoi memorial Charitable Trust v. ITO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com 356 (Kerala)] DIT (Exemption) v. St.…

SHRI SIDDIVINAYAK EDUCATIONAL AND CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4918/MUM/2018[2017-18]Status: DisposedITAT Mumbai13 Sept 2019AY 2017-18

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2017-18

For Appellant: Shri Vipul Joshi, A.RFor Respondent: Shri Laxmi Vara Prasad Gude, D.R

Section 12A

…tion) - ((2014) 31 ITR(T) 170(Del-Trib) 7. Jasoda Devi Charitable Trust v/s. CIT - [(2010) 4 ITR (T) 547 (Jaipur) 8. Dharma Sansthapak Sangh (Niyas) v/s. CIT - [(2008) 118 TTJ 823 (Del - Trib) 9. Sardari Lal Oberai Memorial Charitable Trust v/s. ITO - |(200S) 3 SOT 229 (Delhi-Trib) 10. M/s. Organisation for Autistic Individuals (OAI) v/s. DIT (Exemption) - JI.T.A. No. 1935 / M / 13, Order Dated 30.03.2013] Hardayal Charitable & Educational Trust v/s. CIT - II - [I.T. Appeal No. 107 of 11. 2012, Order Dated 15,03.2013, Allahabad High Court] 6. The Ld. D.R., on the other hand, heavily relied on the order of Ld. CI…

VANITABEN GOUSEVA TRUST,MUMBAI vs. DIT (E), MUMBAI

In the result appeal of the assessee is hereby allowed

ITA 1216/MUM/2013[2013-14]Status: DisposedITAT Mumbai27 Nov 2015AY 2013-14

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14 M/S. Vanitaben Gouseva Trust, Director Of Income Tax S.A. Kanji & Co., (Exemption), 6Th Floor, 206, Rewa Chambers, Vs. Sir Thackersay Marg, Piramal Chambers, New Marine Lines, Lalbaug, Mumbai – 400 020 Mumbai - 400012 Pan: Aabtv5165A (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri G.M. Doss, D.R. Date Of Hearing : 13.08.2015 Date Of Pronouncement : 27.11.2015 O R D E R

For Appellant: NoneFor Respondent: Shri G.M. Doss, D.R

Section 12A

…(Trib) 589; has held that carrying on of charitable activity, at the stage of commencement is not relevant to decide whether such trust/institution is entitled for registration. Again in the case of ‘SardariLalOberai Memorial Charitable Trust vs. ITO’ (2005) 3 SOT 229 (Del), the Delhi Bench of the Tribunal has held that section 12AA takes care of a situation where activities have been carried out by a trust, whereas it does not lay down anything negative in cases where no activities have been carried out, 3 M/s. Vanitaben Gouseva Trust like in the instant case. In such a case, the sole criterion of grant/non-g…