Vignana Jyothi v. DIT(E)

81 Taxmann.com 204Reported decision2017#8000 most cited

What is Vignana Jyothi v. DIT(E) authority for?

The mere collection of donations from students at the time of admission by an educational society does not, in itself, warrant the cancellation of its registration under Section 12AA(3) of the Income Tax Act.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Also referred to as

Vignana Jyothi v. DIT(E) · Section 12AA(3) · cancellation of registration · educational society · collection of donations · Section 11 · Section 12AA

Sections most often in play

Section 11Section 119Section 12Section 12AASection 143(3)Section 13Section 10(22)Section 10(22A)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessmentcancellation of registration

Judgments citing Vignana Jyothi v. DIT(E)

Maruthi Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.873 and 874/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Maruthi Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAKFM3588P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Red…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

Cmr Engineering Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.868 and 869/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATC4041P Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Redd…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.868 and 869/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATC4041P Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Redd…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

Marri Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.862 and 863/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Marri Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN : AABTM9670R Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

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

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…

Vignana Jyothi v. DIT(E) (81 Taxmann.com 204) — Cited in 14 Judgments | BharatTax