Young Indian v. CIT(E), New Delhi

111 Taxmann.com 235Reported decision2019#13247 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 11Section 115BBISection 12ASection 12AASection 12AA(1)Section 12AA(3)Section 12AA(5)Section 12AB(1)

Issues it is cited on

freebies to doctorssection 12aa(1)section 12ab(4)section 12a(a)section 12aa(3)section 12a(1)(ac)(i)explanation to section 37cancellation of registrationprohibited by lawsection 13(1)tax benefitsection 12ab(1)

Judgments citing Young Indian v. CIT(E), New Delhi

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, Vs. Pr.CIT (Central), Pune C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 0…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Advantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi PAN – AAATA 3811 F (Applicant) (Respondent) Assessee By : Shri Sanjay Mehra, FCA Department By : Shri Javed Akhtar, CIT [DR] Date of Hearing : 24.06.2025 Date of Pronouncement : 18.09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the PCIT(C)-2, New Delhi, dated 21.12.2018 cancelling…

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…I in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT neither gave any opportunity of being heard nor awaited examination by a competent Authority, vitiating the order passed and that he acted merely on the allegations, susp…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…I in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT neither gave any opportunity of being heard nor awaited examination by a competent Authority, vitiating the order passed and that he acted merely on the allegations, susp…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…I in a Wirt Petition No. 3468-3472/2018 (Karnataka) • Vidya Sewa Sangathna Vs. CIT Hubli, 71 Taxmann.com 152 (Bangalore Trib) • Indian Medical Trust Vs. Pr. CIT(Central)Jaipur [2018] 99 taxmann.com 273 (Jaipur Trib) • Young Indian Vs. CIT(E), New Delhi [2019] 111 Taxmann.com 235 (Delhi-Trib) • U.P. Distillers Association (IT Appeal 830 of 2017) (Del HC) 6. Now the assessee is in appeal. 7. The main grievance of the assessee is that the Pr. CIT neither gave any opportunity of being heard nor awaited examination by a competent Authority, vitiating the order passed and that he acted merely on the allegations, susp…

Young Indian v. CIT(E), New Delhi (111 Taxmann.com 235) — Cited in 7 Judgments | BharatTax