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)

M/S Kad Educational Society, Amritsar vs. Comm. of Income Tax (Examption), Chadigarh

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 230/ASR/2017[2017-18]Status: DisposedITAT Amritsar08 Feb 2019AY 2017-18

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.230(Asr)/2017 Assessment Year:2017-18

For Appellant: Sh. Padam Bahl (Ld. CA)For Respondent: Sh. Charan Dass (Ld. DR)
Section 12A

Kaskhet Paryavaran Siksha Avam Vikas Sansthan, Uttrakhand vs. CIT (Exemptions), Lucknow

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

ITA 4087/DEL/2015[]Status: DisposedITAT Delhi11 Jul 2018

Bench: Sh. N. K. Saini, Am & Sh. Laliet Kumar, Jm Ita No. 4087/Del/2015 : Asstt. Year : Ita No. 4088/Del/2015 : Asstt. Year : Kaskhet Paryavaran Siksha Avam Vs Cit(Exemptions), Vikas Sansthan, Village-Khururi, 5, Ashoka Marg, Po-Daula, Distt.-Almora, Lucknow-226001 Uttrakhand (Appellant) (Respondent) Pan No. Aabak8643F Assessee By : None Revenue By : Sh. Sanjeet Singh, Cit Dr Date Of Hearing : 09.07.2018 Date Of Pronouncement : 11.07.2018 Order Per N. K. Saini, Am: These Two Appeal By The Assessee Are Directed Against The Separate Orders, One Dated 23.04.2015 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act) & The Other Dated 29.04.2015 Passed U/S 12Aa(1)(B)(Ii) Of The Act By The Ld. Cit(Exemptions), Lucknow.

For Appellant: NoneFor Respondent: Sh. Sanjeet Singh, CIT DR
Section 12ASection 12A(1)Section 80G(5)Section 80G(5)(vi)

M/S. Srk Educatior & Research Charitable Trust, Uttar Pradesh vs. ITO (Exemptions), Ghaziabad

In the result, the Appeal of the assessee is dismissed in limine

ITA 2154/DEL/2015[]Status: DisposedITAT Delhi02 Jul 2018

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y.: 2014-15

For Appellant: NoneFor Respondent: SH. S.S. RANA, CIT(DR)
Section 12A

Brahma Shree Narayana Guruswamy Vaidika Prasthistana R, Mangalore vs. Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 1559/BANG/2016[]Status: DisposedITAT Bangalore06 Dec 2017

Bench: Shri Jason P Boaz & Shri Laliet Kumarbrahma Shree Narayana Guruswamy Vaidika Prathishtana R, D.No.1-240/2, Adyar Village & Post Mangalore. . Appellant Pan – Aactb4936E. Vs. The Commissioner Of Income-Tax (Exemptions), Bangalore. . Respondent Appellant By : Shri Sandeep, C.A Respondent By : Shri Sundar Rao Chintala, Cit Date Of Hearing : 28-11-2017 Date Of Pronouncement : 6-12-2017 O R D E R

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Sundar Rao Chintala, CIT
Section 12ASection 3

Anaesthesia Academic Society (Ass), Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal of assessee is allowed

ITA 6116/MUM/2016[2015-16]Status: DisposedITAT Mumbai16 Nov 2017AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Anaesthesia Academic Commissioner Of Income Society (Ass) Tax (Exemptions), C/O Manjula Sudeep Sarkar 6Th Floor, Piramal Vs. Flat No. 101, Empire Bldg., Chambers, Parel, Mumbai- Veera Desai Road, Andheri 400 012 (W), Mumbai-400 068 Appellant .. Respondent Pan No. Aafta1034P

For Appellant: Parag Ravindranath, ARFor Respondent: R.P. Meena, DR
Section 12ASection 2(15)

Servants of Shankara Trust, Dehradun vs. CIT(E), Lucknow

In the result, the Appeal of the assessee is dismissed in limine

ITA 5461/DEL/2015[]Status: DisposedITAT Delhi14 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y.: -------

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR
Section 12A

Gawar Foundation, Haryana vs. CIT(E), Chandigarh

ITA 3477/DEL/2015[]Status: DisposedITAT Delhi09 May 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y. : ------- Gawar Foundation Commissioner Of Income Tax Through : S.K. Jain, Advocate, Vs. (Exemptions), 696/8, Ganga Bagh, Cr Building, 4Th Floor, Sector-17-E, Chandigarh Hansi – 125033 (Haryana) (Pan: Aactg1482C) (Appellant) (Respondent)

For Appellant: Sh. S.K. Jain & Sh. Vinod GargFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 12ASection 12A(1)(aa)

Maa Saraswati Education Society, Haryana vs. CIT, Rohtak

In the result, the appeal No

ITA 4172/DEL/2014[]Status: DisposedITAT Delhi13 Dec 2016

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Ashish Goel, AdvocateFor Respondent: Anupama Anand, CIT/DR
Section 12ASection 2(15)Section 80Section 80G

The Rose Manor Alumini Foundation, Mumbai vs. DIT (E), Mumbai

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

ITA 6786/MUM/2013[2013-14]Status: DisposedITAT Mumbai29 Nov 2016AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.6786/Mum/2013 (ननधधारण वषा / Assessment Years : 2013-14) बनधम/ The Rose Manor Alumni Director Of Income Tax Foundation, (Exemption), Vs. 6Th Floor,, Piramal Chambers, Dalal House, Prabhat Colony, Santacruz (E), Parel, Mumbai-400055 Mumbai-400012 स्थधयी ऱेखध सं./ Pan :Aabtt9449D अपीऱार्थी की ओर से / Assessee By Ms.Parvathy Ganesh प्रत्यर्थी की ओर से/Revenue By Shri B S Bist सुनवाई की तारीख / Date Of Hearing : 7.11.2016 घोषणा की तारीख /Date Of Pronouncement :29.11.2016 आदेश / O R D E R Per Rajesh Kumar, Am The Present Appeal Has Been Filed Before Us Against The Order Of Director Of Income Tax (Exemption) Dated 17.9.2013 (Hereinafter Referred To As Dit(E) Passed Under Section 12Aa(1)(B)(Ii) R.W.S.12A Of The Income Tax Act, 1961 Denying The Registration U/S 12A To The Applicant. 2. Facts In Brief Are That The Applicant Applied For The Registration U/S 12A Of The Act On 18.3.2013. The Said Trust Was Registered With Charity Commissioner, Mumbai On 6.3.2013. A Notice Dated 13.6.2013 Was Issued To The Appellant Trust

Section 12A

Mumbai Waterfronts Centre, Mumbai vs. DIT (E), Mumbai

Accordingly the appeal filed by the assessee is hereby allowed

ITA 6530/MUM/2012[2012-13]Status: DisposedITAT Mumbai15 Jun 2016AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6530/Mum/2012 ("नधा"रण वष" / Assessment Year: 2012-13) Mumbai Waterfronts Centre Dit (Exemption) बनाम/ C/O.P.K.Das & Associates Piramal Chambers, Vs. Sankalp, 5Th Floor, 6Th Floor, Lalbaug, Plot No.1040, Mumbai - 400019 Opp. Sayani Road, Prabhadevi,Mumbai-400025 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadtm0773B

For Appellant: Shri A. H. DalalFor Respondent: Shri N. P. Singh
Section 12A

Our Lady of Rosary Church Trust, Mumbai vs. CIT III, Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 5095/MUM/2013[]Status: DisposedITAT Mumbai24 May 2016

Bench: Shri Joginder Singh & Shri Rajendraour Lady Of Rosary Church Cit-Iii, Trust, Ashar I.T. Park, 6Th Floor, बनाम/ Chhotalal H Shah & Co, Road, No.16-Z, Vs. Chartered Accountants, Near Ambika Nagar, Wagle 1St Floor, Damodar Mansion, Industrial Estate, 15, A.K. Naik Marg, Fort, Thane(W)-400604 Mumbai-400001 Pan No. Aaato2775N ("नधा"रती /Assessee) (राज"व /Revenue)

Section 12A

Federation of Karnataka Timber Merchants & Saw Millers, Bangalore vs. DIT, Bangalore

The appeal of the Assessee is treated as allowed

ITA 353/BANG/2015[N.A.]Status: DisposedITAT Bangalore08 Jan 2016

Bench: Shri N.V.Vasudevan & Shri Abraham P Georgefederation Of Karnataka Timber Merchants & Saw Millers, No.274/5, Mysore Main Road, Bangalore-560026. … Appellant Pan: Aaacf 8372 R Vs. Director Of Income-Tax (Exemptions), Bangalore. … Respondent

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 11Section 12ASection 246ASection 25

Meerabo Global Foundation, Bangalore vs. CIT, Bangalore

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

ITA 129/BANG/2015[N.A.]Status: DisposedITAT Bangalore31 Aug 2015

Bench: Smt. Asha Vijayaraghavan, Jm & Shri S. Rifaur Rehman, Am

For Appellant: Shri Satish R Mody, AdvocateFor Respondent: Smt Neera Malhotra, CIT
Section 12A

M/S Ganeshi Lal Education Society vs. Commissioner of Income Tax Rohtak

The appeal are disposed of

ITA/225/2012HC Punjab & Haryana30 Sept 2013
Section 10Section 12A