Section 12AA(1)(b)(ii) of the Income Tax Act

94 judgments on BharatTax turn on Section 12AA(1)(b)(ii).

Judgments on Section 12AA(1)(b)(ii)

Mohammadi Mahavidyalaya Mohamdi Samiti, Kheri vs. Commissioner of Income Tax (E), Lucknow

In the result, appeal of the assessee is dismissed as withdrawn

ITA 564/LKW/2019[NA]Status: DisposedITAT Lucknow29 Jun 2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Mohammadi Mahavidyalaya V. Cit (E) Mohammadi Samiti Lucknow Babaurai, Mohammdi Kheri Tan/Pan:Aaca,9809M (Appellant) (Respondent) Appellant By: Shri Ravi Ratna, Advocate Respondent By: Shri S. K. Madhok, Cit (Dr) Date Of Hearing: 29 06 2020 Date Of Pronouncement: 29 06 2020 O R D E R

For Appellant: Shri Ravi Ratna, AdvocateFor Respondent: Shri S. K. Madhok, CIT (DR)

Section 12A

J.D.Memorial Educational Trust, Barrackpore vs. C.I.T.(Exemption), Kolkata

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

ITA 76/KOL/2020[2019-20]Status: DisposedITAT Kolkata19 Feb 2020AY 2019-20

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) J D Memorial Education Trust...........……………………..................................……………..…..........Appellant Shyamnagar, Pincol Garulia Main Road Barrackpore-1 North 24 Parganas Pin- 743 133 [Pan : Aactj 6508 Q] Vs. Commissioner Of Income Tax (Exemption), Kolkata.....................................….……..........Respondent Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 31St, 2020 Date Of Pronouncing The Order : February 19Th, 2020 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption) – Kolkata, (Hereinafter The “Ld.Cit(E)”), Passed U/S. 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (The ‘Act’), Dt. 30/12/2019. 2. After Hearing Both The Parties We Find The Ld. Cit(E), Has Passed An Ex-Parte Order. The Ld. Counsel For The Assessee Demonstrated That It Was Prevented By Sufficient Cause From Appearing Before The Ld. Cit(E). The Notice Of Hearing Was Not Received By It. The Principles Of Natural Justice Have Been Violated In This Case.

Section 12A

Mandir Shri Goverdhan Nath Ji, Jhalawar vs. Commissioner of Income Tax (Exeption), Jaipur

In the result, the appeal filed by the assessee is allowed for Statistical purposes with no order as to cost

ITA 996/JPR/2019[0]Status: DisposedITAT Jaipur23 Jan 2020

For Appellant: Shri Vinod Gupta, CAFor Respondent: Shri Kalika Singh, CIT-DR

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 2(15)

Jai Gopala Shikshan Sanathan Samiti ., Indore vs. The CIT Exemption, Bhopal

ITA 593/IND/2018[NA]Status: DisposedITAT Indore22 Jan 2020

Vrindavan Charitable Trust, Kolkata vs. C.T.I.(Exemption), Kolkata

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

ITA 423/KOL/2019[------------]Status: DisposedITAT Kolkata31 Dec 2019

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.423/Kol/2019 ("नधा"रणवष" / Assessment Year: )

For Appellant: NoneFor Respondent: Shri A.K. Nayak, CIT DR

Section 12A

Nangten Menlang Socio Buddhist Medical Research Chariitable Trust, Bangalore vs. The Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 1483/BANG/2017[2017-18]Status: DisposedITAT Bangalore20 Dec 2019AY 2017-18

Bench: Shri B R Baskaran & Shri Pavan Kumar Gadaleassessment Year: N.A.

For Appellant: Shri M.P. Mohamed, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 12A

Royal Academy of Science, Manipur vs. CIT(Exemption), Kolkata

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

ITA 105/KOL/2019[2019-20]Status: DisposedITAT Kolkata22 Nov 2019AY 2019-20

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.105/Kol/2019 ("नधा"रणवष" / Assessment Year: 2019-20)

For Appellant: NoneFor Respondent: Shri Radhey Shyam, CIT

Section 12A

Kalinga International Foundation Trust, Bhubaneswar vs. CIT(Exemption), Bhubaneswar

In the result, both the appeals of the assessee trust are allowed for statistical purposes

ITA 203/CTK/2019[2019-20]Status: DisposedITAT Cuttack19 Nov 2019AY 2019-20

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

For Appellant: Shri G.Naik/Rajat KarFor Respondent: Shri S.M.Keshkamat

Section 12ASection 2(15)Section 80G(5)(vi)

Kalinga International Foundation Trust, Bhubaneswar vs. CIT(Exemption), Bhubaneswar

In the result, both the appeals of the assessee trust are allowed for statistical purposes

ITA 202/CTK/2019[2019-10]Status: DisposedITAT Cuttack19 Nov 2019AY 2019-10

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

For Appellant: Shri G.Naik/Rajat KarFor Respondent: Shri S.M.Keshkamat

Section 12ASection 2(15)Section 80G(5)(vi)

Shrimathi Rangamma Educational Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 943/BANG/2019[2018-19]Status: DisposedITAT Bangalore06 Sept 2019AY 2018-19

Bench: Shri B.R.Baskaran & Smt Beena Pillaiita Nos.943 & 944(Bang)/2019 (Assessment Years : 2018-19) Shrimathi Rangamma Educational Trust, No.638, I Main Road, K R Puram, New Extension, Bangalore -560 036 Pan No.Aarts1783M Appellant Vs The Commissioner Of Income Tax, (Exemptions), Bangalore Respondent Appellant By : Shri Suraj S Singri, Ca Revenue By : Dr.P.V.Pradeep Kumar, Addl.Cit

For Appellant: Shri Suraj S Singri, CAFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT

Section 12ASection 80G(5)(vi)

M.N. Sharma Architectural Society, Chandigarh vs. CIT(E), Chandigarh

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

ITA 1055/CHANDI/2018[2018-19]Status: DisposedITAT Chandigarh23 Jul 2019AY 2018-19

For Appellant: Shri Harry RikhyFor Respondent: Shri G.S.Phani Kishore, CIT-DR

Section 12A

Shree Gyandeep Trust, Rajkot-Gujarat vs. The Commr. of Income Tax-1, Rajkot-Gujarat

In the result, appeals of the assessee is dismissed

ITA 331/RJT/2016[-]Status: DisposedITAT Rajkot19 Jul 2019

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Shri P.S. Bhalla, Sr.DR

Section 12A

Neeraj Shiksha Prashikshan Samiti, Kota vs. Commissioner of Income Tax (Exemption), Jaipur

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

ITA 51/JPR/2019[2018-19]Status: DisposedITAT Jaipur16 May 2019AY 2018-19

Bench: Us, The Ld. Ar Of The Assessee Has Submitted That The Only

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 12A

M/S Shri Kshethra Dharmasthala Rural Development Project, Dharmasthala vs. The Commissioner of Income Tax (Exemptions), Bangalore

ITA 1346/BANG/2018[2018-19]Status: DisposedITAT Bangalore29 Apr 2019AY 2018-19

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleassessment Year : 2018-19 M/S. Shri Kshethra Dharmasthala Rural Development Project B.C. Trust, The Commissioner Of Income B.C. Trust Dharmashri Building, Vs. Tax (Exemptions), Dharmasthala, Bengaluru Belthangady Taluk [Pan: Aatts5755P] Appellant Respondent Assessee By : Shri Ajith V.Ghatikar, Advocate Revenue By : Shri Smarak Swain, Jcit Date Of Hearing : 23-04-2019 Date Of Pronouncement : 29-04-2019 O R D E R

For Appellant: Shri Ajith V.Ghatikar, AdvocateFor Respondent: Shri Smarak Swain, JCIT

Section 12A

Mesers Sanatam Dharam Educational Charitable Society, Phagwara vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeal of the assessee is allowed

ITA 600/ASR/2018[2017-18]Status: DisposedITAT Amritsar05 Apr 2019AY 2017-18

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Y.K Sud, A.RFor Respondent: Shri Lalit Mohan Jindal, D.R

Section 12A

M/S Saarthi, Amritsar vs. Commissioner of Income Tax (Exemption), Chandigarh

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 12/ASR/2017[2016-17]Status: DisposedITAT Amritsar02 Apr 2019AY 2016-17

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.12(Asr)/2017 Assessment Year:2016-17

For Appellant: Padam Bahl (Ld. CA)For Respondent: Sh. Sandeep Chauhan (Ld. CIT- DR)

Section 12A

M/S Embassy Charitable Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, both the appeals are allowed

ITA 111/BANG/2019[2018-19]Status: DisposedITAT Bangalore15 Mar 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri S. Venkatram, CAFor Respondent: Shri C. Sundara Rao, CIT(DR)

Section 12ASection 253Section 80GSection 80G(5)(vi)

M/S Embassy Charitable Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, both the appeals are allowed

ITA 110/BANG/2019[2018-19]Status: DisposedITAT Bangalore15 Mar 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri S. Venkatram, CAFor Respondent: Shri C. Sundara Rao, CIT(DR)

Section 12ASection 253Section 80GSection 80G(5)(vi)

New Kingston Academy, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee is dismissed

ITA 300/LKW/2018[NA]Status: DisposedITAT Lucknow22 Feb 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. New Kingston Academy V. Cit (Exemption) 363, Defence Colony Lucknow Jajmau, Kanpur Tan/Pan:Aaaan4838L (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2019 Date Of Pronouncement: 22 02 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Dated 13/2/2018 Of The Ld. Cit (Exemption), Lucknow Passed Under Section 12Aa(1)(B)(Ii) Of The Income-Tax Act, 1961. 2. At The Time Of Hearing, The Ld. A.R. Of The Assessee, Shri Pradeep Kumar Kapoor, C.A. Moved An Application Dated 12/2/2019 For Withdrawal Of The Appeal Stating Therein That As Per Instructions Of The Assessee, He Wants To Withdraw The Appeal In Ita No.300/Lkw/2018, To Which The Revenue Has No Objection. Accordingly The Appeal Is Dismissed As Withdrawn. 3. In The Result, Appeal Of The Assessee Is Dismissed. Order Pronounced In The Open Court On 22/02/2019. [T. S. Kapoor] [A. D. Jain]Dated: 22Nd February, 2019 Jj:1202

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri S. K. Madhuk, CIT (DR)

Section 12A

U.P. Arthroplasty Society, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 261/LKW/2018[2018-19]Status: DisposedITAT Lucknow22 Feb 2019AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 U.P. Arthroplasty Society V. Cit (Exemption) 59/60, 1St Floor, Birhana Road Lucknow Kanpur Tan/Pan:Aaaau3390A (Appellant) (Respondent) Appellant By: None Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2019 Date Of Pronouncement: 22 02 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2018-19 Against The Order Of The Ld. Cit (Exemption), Lucknow Dated 8/2/2018 Passed Under Section 12Aa(1)(B)(Ii) Of The Act. 2. This Appeal Was Taken Up For Hearing On 12.2.2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. We Find That The Notice Of Hearing Had Been Sent Through Rpad To The Assessee, The Acknowledgement Of Which Has Been Received Back Showing Receipt Of Notice By The Assessee On 10/1/2019. Since The Assessee Did Not Appear Despite Having Knowledge Of The Date Of Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:-

For Appellant: NoneFor Respondent: Shri S. K. Madhuk, CIT (DR)

Section 12A