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“registration under section 12A”

Charitable TrustsSection 12ASection 12A2,527 judgments

The decision most relied on for registration under section 12A is ACIT v. Surat City Gymkhana (300 ITR 214), cited in 125 judgments on BharatTax.

Leading authorities on registration under section 12A

ACIT v. Surat City Gymkhana
300 ITR 214 · 2008 · Supreme Court
125
citing judgments

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

Ananda Social and Educational Trust v. CIT
426 ITR 340 · 2020 · Supreme Court
116
citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Gujarat Maritime Board
295 ITR 561 · 2007 · Supreme Court
98
citing judgments

A statutory corporation undertaking activities that generate income qualifies as a charitable entity under Section 2(15) if its dominant object is general public utility and it is legally obligated to apply its income solely for that purpose, even if the activities appear to be in the nature of trade or business. Such an entity is entitled to registration under Section 12A and exemptions under Section 11.

CIT v. Dawoodi Bohra Jamat
364 ITR 31 · 2014 · Supreme Court
83
citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association
140 ITR 1 · 1983 · Supreme Court
82
citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

CIT v. Parma Nand
268 ITR 172 · 2004 · High Court
81
citing judgments

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

Barendra Prasad Ray v. ITO
129 ITR 295 · 1981 · Supreme Court
80
citing judgments

When determining if an activity serves charitable purposes for tax exemption, the primary consideration is whether its predominant object is to make a profit or to carry out charitable activities.

Judgments citing registration under section 12A

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, all the appeals by the assessee are dismissed

ITA 7447/MUM/2018[2017-18]Status: DisposedITAT Mumbai17 May 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Purushottam Tripuri
Section 10Section 10(22)Section 2(15)

that other decisions relied upon by the learned AR rendered in assessee‟s own case pertains to either exemption under section 11 or registration under section 12A, wherein the provisions are not as stringent as section 10(23C)(vi) of the Act. Before concluding, it is also relevant to note

Adhyakshya Lok Mela Amlikaran Sammittee, Rajkot vs. Income Tax Officer, Ward-1(2), Rajkot

Appeal of the assessee is partly allowed for the statistical purposes

ITA 425/RJT/2018[2010-11]Status: DisposedITAT Rajkot17 May 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R
Section 12ASection 12A(2)Section 143(3)Section 263

retroactive in nature. As such, when the assessment order was passed under section 143(3) of the Act, the application for the registration under section 12A of the Act was pending and therefore the benefit of exemption under section 11 of the Act should be applied to the assessee. Thus ... notice for the assessment under section 143(3) for the year under consideration was issued dated 29-11-2011 after the date of registration under section 12A of the Act. Thus, it transpired that the assessment under section 143(3) was not pending at the time of registration application under

Adhyakshya Lok Mela Amlikaran Sammittee, Rajkot vs. Income Tax Officer, Ward-1(2), Rajkot

Appeal of the assessee is partly allowed for the statistical purposes

ITA 424/RJT/2018[2009-10]Status: DisposedITAT Rajkot17 May 2023AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R
Section 12ASection 12A(2)Section 143(3)Section 263

retroactive in nature. As such, when the assessment order was passed under section 143(3) of the Act, the application for the registration under section 12A of the Act was pending and therefore the benefit of exemption under section 11 of the Act should be applied to the assessee. Thus ... notice for the assessment under section 143(3) for the year under consideration was issued dated 29-11-2011 after the date of registration under section 12A of the Act. Thus, it transpired that the assessment under section 143(3) was not pending at the time of registration application under

Fp Life Education Foundation, New Delhi vs. CIT(E), New Delhi

In the result, appeal is allowed for statistical purposes

ITA 2551/DEL/2022[2022-23]Status: DisposedITAT Delhi16 May 2023AY 2022-23

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2022-23

Section 12A

Sapna Bhatia, learned Departmental Representative. AY: 2022-23 3. The basic grievance of the assessee is, while rejecting assessee’s application seeking registration under section 12A of the Act, the authority concerned has not afforded a fair opportunity of being heard to the assessee. Therefore, it is the submission

Pawan Dhir Eye Institute and Research Centre, Bhiwani vs. ITO Ward-1, Bhiwani

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 644/DEL/2023[2019-20]Status: DisposedITAT Delhi24 Apr 2023AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Sanjeev Kumar, AdvFor Respondent: Shri Om Parkash, Sr.DR
Section 12ASection 143(3)Section 2(15)Section 2(45)Section 5

plea of the assessee for allowability of expenditure in relation to receipts generated in the course of charitable activities notwithstanding non availability of registration under Section 12A for the Assessment Year 2019-20 in question. We do not see any rationale in the action of the Revenue in denying

Higher Education & Research Society, Kalyan vs. CIT (Exemption), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 3107/MUM/2022[2022-23]Status: DisposedITAT Mumbai21 Apr 2023AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 3107 & 3108/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2022-23) Higher Education & बिधम/ Cit(Exemption), Pune Room No. 322, 3Rd Floor, Research Society Vs. A/2, 503, Punyodaya Park, Income Tax Office, Pmt Near Don Basco School, Building, Shankar Seth Road, Adharwadi, Jai Road, Pune-411037. Kalyan (West)-421301. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabth2529Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Prakash Marathe Revenue By: Dr. Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 01/02/2023 घोषणा की तारीख /Date Of Pronouncement: 21/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Trust Against The Action Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 30.09.2022, Wherein He Was Pleased To Reject The Applications Filed By The Assessee For Registration U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter “The Act”) As Well As U/S 80G(5)(Iii) Of The Act. 2. The Main Grievance Of The Assessee Trust Is Against The Action Of The Ld. Cit(E) Not Granting Proper Opportunity To The Assessee Before Rejecting The Application U/S 12Ab & 80G Of The Act. 3. The Assessee (Higher Education & Research Society) Is Registered Under Societies Registration Act, 1860 Vide Registration No. Mah/651/2013/Thane Dated 04/04/2013 As Well As Under Mumbai Public Trust Act, 1950 Vide Registration No. F/27205/Thane

For Appellant: Shri Prakash MaratheFor Respondent: Dr. Mahesh Akhade (DR)
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

English and Hindi mediums anywhere in India. g) Establishing and opening Medical and Engineering colleges. 4. The Society/Trust applied in Form 10A for registration under section 12A of the Income-Tax Act, 1961 (herein after ‘the Act’) on 5th August, 2021 vide ARN:241864970050821; and the application was approved

Keshav Tirth Foundation, Rajkot vs. The CIT (E), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 137/RJT/2021[2018-19]Status: DisposedITAT Rajkot21 Apr 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, CIT D.R
Section 11Section 11(1)Section 11(1)(a)Section 12Section 12A

आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH E-COURT

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 142/RPR/2019[2012-13]Status: DisposedITAT Raipur20 Apr 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 141/RPR/2019[2011-12]Status: DisposedITAT Raipur20 Apr 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 140/RPR/2019[2010-11]Status: DisposedITAT Raipur20 Apr 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 139/RPR/2019[2009-10]Status: DisposedITAT Raipur20 Apr 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य

D B Skills Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

ITA 3032/MUM/2022[2022-23]Status: DisposedITAT Mumbai18 Apr 2023AY 2022-23

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2022-23

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Smt. Riddhi Mishra, D.R
Section 12ASection 2(15)Section 25

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Rang Avdhut Mandir Trust, Bardoli vs. Income Tax Officer, Ward - 1, Bardoli

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rang Avdhut

Shri Pal Goel Educational Society, Muzaffarnagar vs. CIT (Exemption), Lucknow

In the result, the appeal of the assessee is allowed

ITA 4341/DEL/2018[-]Status: DisposedITAT Delhi06 Apr 2023

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraassessment Year: -

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 12ASection 131

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA

Rajasthan Para-Medical Council, Jaipur vs. Commissioner of Income (Exemption) Tax, Jaipur

ITA 331/JPR/2022[2020-21]Status: DisposedITAT Jaipur03 Apr 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Shri James Kurian (CIT) &
Section 12ASection 13Section 2(15)

different years has been found inappropriate as per the provisions of the I.T. Act, 1961. The ld. CIT (E) rejected the application for registration under section 12A of the IT Act, 1961 stating that it is not covered as Education because it is a regulatory body for Para-medical education

Shivani Foundation, Delhi vs. CIT(E), Delhi

In the result, the appeal of the assessee is allowed for statistical purposes ex-parte

ITA 9574/DEL/2019[-]Status: DisposedITAT Delhi29 Mar 2023

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 12ASection 80GSection 80G(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR

Shivani Foundation, New Delhi vs. CIT Exemptions, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes ex-parte

ITA 9020/DEL/2019[2019-20]Status: DisposedITAT Delhi29 Mar 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 12ASection 80GSection 80G(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR

Noble Educational Society, Bhilwara vs. ITO (Exemtion), Jodhpur

In the result, the appeal is dismissed

ITA 168/JODH/2018[2008-09]Status: DisposedITAT Jodhpur24 Mar 2023AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

Section 10(23)Section 12ASection 148Section 249(2)Section 249(3)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT

Late Shantaben Chandrashankar Vyas Charitable Trust, Rajkot vs. The Deputy Commissioner of Income Tax, (CPC), Bangalore

In the result, the appeal of the assesse is hereby dismissed

ITA 25/RJT/2022[2018-19]Status: DisposedITAT Rajkot24 Mar 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

For Appellant: Shri J.R. Mankodi, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 11Section 12ASection 12A(1)Section 12A(2)Section 143(1)

अहमदाबाद "यायपीठ "यायपीठ "यायपीठ "यायपीठ आयकर आयकर अपी आयकर आयकर अपी अपीलीय अपी लीय लीय अिधकरण लीय अिधकरण अिधकरण, अहमदाबाद

Shree Amreli Modh Vanik Community Property, Amreli vs. The CIT-(Exemption), Ahmedabad

In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected

ITA 141/RJT/2019[2018-19]Status: DisposedITAT Rajkot22 Mar 2023AY 2018-19

Bench: Granting Registration. The Assessee Has Not Replied To The Above Notice, After Two Reminders, The Assessee Submitted The Details Stating That The Trust Is Maintaining & Providing Property Prominently Known As “Modh Mahajan Vadi” To The Modh Mahajan & Other Communities People On Various Occasions Of Marriage, Social Gathering, Social Events, Lecturers Etc., Along With Other Charitable Activities For General Benefits Of Community & Public At Large & Regularly Complying All The Provisions Of The Bombay Public Trust Act, 1950, Including Filing Audit Reports & Giving Charity Contribution To The Charity Commissioner Regularly.

Section 12ASection 13(1)(b)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And