Welham Boys' School Society v. CBDT

285 ITR 74High Court2006#3351 most cited

What is Welham Boys' School Society v. CBDT authority for?

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Welham Boys' School Society v. CBDT · Section 12A · cancellation of registration · quasi-judicial order · retrospective cancellation · General Clauses Act · Section 21

Also reported as

158 Taxmann 199

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 115BBCSection 12Section 12A(1)(ac)(iii)Section 12AASection 12AB(4)(ii)

Issues it is cited on

section 12aa(3)section 12ab(4)(ii)section 256(2)section 12a(a)section 120(1)cancellation of registrationsection 12ab(4)section 35(1)(ii)section 256section 21section 10(1)section 12a(1)(ac)(i)

Judgments citing Welham Boys' School Society v. CBDT

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…- Whether thus, cancellation of registration granted to assessee-trusts was to be quashed - Held, yes " • 162 taxmann.com 806 (Punjab & Haryana) Commissioner of Income-tax, Patiala v. Young Scholar's Educational Society • Welham Boys' School Society [2006] 285 ITR 74 (Uttaranchal) • 160 taxmann.com 217 (Bangalore - Trib.) Islamic Academy of Education v. Principal Commissioner of Income-tax (Central) -Violation committed by assessee trust in assessment year 2021-22 could not be basis of cancelling section 12AB registration for assessment year 2022-23 to assessment year 2026-27, as each year was to be considered…

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…e conclusion that the activities are not in accordance with the objects of the trust. The Id AR relied on the decision of Tamil Nadu Cricket Association 360 ITR 633; Lilavati Kirtilal Mehta Medical Trust Vs CIT 178 ITD 338 (Mumbai ITAT) and Welham Boys School 285 ITR 74 (Uttarkhand HC). 12. The ld AR further took another argument that the PCIT(C) had no jurisdiction to cancel the registration certificate once granted by him u/s 12A with retrospective effect, there being no express provision in the section. The Id AR relied on the decision of State of Rajasthan Vs Basant Agrotech India Ltd 388 ITR 81 (SC) and Indu…

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23
Section 12A

…eration\nbefore three High Courts, namely, Delhi High Court in the case of DIT\n(Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com\n42/199 Тахman 1/339 ITR 622, Uttaranchal High Court in the case of\nWelhom Boys' School Society v. CBDT [2006] 285 ITR 74//2007) 158\nТахтап 199 and Allahabad High Court in the case of Oxford Academy\nfor Career Development v. Chief CIT [20091.315 ITR 382\n29. All the three High Courts after examining the issue, in the light of the\nobject of Section 12A of the Act and Section 21 of the General Clauses\nAct held that the order of the CIT passed under Section 12A is q…

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025
For Respondent: Shri Ajay Kumar Keshari
Section 12A

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Тахman 1/339 ITR 622, Uttaranchal High Court in the case of Welhom Boys' School Society v. CBDT [2006] 285 ITR 74//2007) 158 Тахтап 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [20091.315 ITR 382\n29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…eration\nbefore three High Courts, namely, Delhi High Court in the case of DIT\n(Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com\n42/199 Тахтап 1/339 ITR 622, Uttaranchal High Court in the case of\nWelhom Boys' School Society v. CBDT [2006] 285 ITR 74//2007) 158\nТахтап 199 and Allahabad High Court in the case of Oxford Academy for\nCareer Development v. Chief CIT [20091.315 ITR 382\n29. All the three High Courts after examining the issue, in the light of the\nobject of Section 12A of the Act and Section 21 of the General Clauses Act\nheld that the order of the CIT passed under Section 12A is q…

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…onclusion that the activities are not in accordance with the objects of the trust. The ld AR relied on the decision of Tamil Nadu Cricket Association 360 ITR 633; Lilavati Kirtilal Mehta Medical Trust Vs CIT 178 ITD 338 (Mumbai ITAT) and Welham Boys School 285 ITR 74 (Uttarkhand HC). 12. The ld AR further took another argument that the PCIT(C) had no jurisdiction to cancel the registration certificate once granted by him u/s 12A with retrospective effect, there being no express provision in the section. The ld AR relied on the decision of State of Rajasthan Vs Basant Agrotech India Ltd 388 ITR 81 (SC) and I…

COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA

ITA/21/2011HC Punjab & Haryana08 May 2024

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

…ITA No. 21 of 2011 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Reserved on : 18.04.2024 Date of decision : 08.05.2024 1. ITA No. 21 of 2011 (O&M) The Commissioner of Income-Tax, Patiala … Appellant versus Young Scholar’s Educational Society, Barnala … Respondent 2. ITA No. 94 of 2011 (O&M) The Commissioner of Income-Tax, Patiala … Appellant versus Baba Banda Singh Bahadur Education Trust, Fatehgarh Sahib … Respondent CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA…

M/S. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bengaluru Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S. AMALA JYOTHI VIDYA KENDRA TRUST ,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bangalore Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), , BANGALORE

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.458/Bang/2023 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti PCIT (Central) Vs. Viswaneedam Post Bangalore Magadi Main Road Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT Assessment Year: 2021-22 M/s. Adarsh Vidya Kendra Trust 8/9, 27th Cross, Banashankari 2nd Stage PCIT (Central) Vs. B…

M/S. AMALA JYOTHI VIDYA KENDRA TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL),, BANGALORE

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ITA No.458/Bang/2023 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti PCIT (Central) Vs. Viswaneedam Post Bangalore Magadi Main Road Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT Assessment Year: 2021-22 M/s. Adarsh Vidya Kendra Trust 8/9, 27th Cross, Banashankari 2nd Stage PCIT (Central) Vs. B…

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.310 to 312/NAG/2019 धनिाारण वर्ा / Assessment Years : 2012-13 to 2014-15 C-DET Explosive Industries Pvt. Ltd., C/o. M/s. Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur-440002 PAN : AABCC3535E .......अपीलार्थी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 2, Nagpur ……प्रत्यर्थी / Respondent Assessee by : Shri Rajesh V. Loya Revenue by : Shri Vijay K…

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.310 to 312/NAG/2019 धनिाारण वर्ा / Assessment Years : 2012-13 to 2014-15 C-DET Explosive Industries Pvt. Ltd., C/o. M/s. Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur-440002 PAN : AABCC3535E .......अपीलार्थी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 2, Nagpur ……प्रत्यर्थी / Respondent Assessee by : Shri Rajesh V. Loya Revenue by : Shri Vijay K…

C-DET EXPLOSIVE INDUSTRIES PVT.LTD.,,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2,, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.310 to 312/NAG/2019 धनिाारण वर्ा / Assessment Years : 2012-13 to 2014-15 C-DET Explosive Industries Pvt. Ltd., C/o. M/s. Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur-440002 PAN : AABCC3535E .......अपीलार्थी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 2, Nagpur ……प्रत्यर्थी / Respondent Assessee by : Shri Rajesh V. Loya Revenue by : Shri Vijay K…

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

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