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

The decision most relied on for Section 12AA(1)(b) is Bureau of Indian Standards v. DGIT (358 ITR 78), cited in 58 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 12AA(1)(b)

Bureau of Indian Standards v. DGIT
358 ITR 78 · 2013 · High Court
58
citing judgments
CIT v. Farida Prime Tannery
259 ITR 342 · High Court
8
citing judgments
DIT v. India Habitat Centre
203 Taxmann 510 · 2011 · High Court
6
citing judgments

Judgments on Section 12AA(1)(b)

Sphere India, New Delhi vs. DIT (E), New Delhi

In the result, the appeals are allowed for statistical purposes

ITA 1131/DEL/2014[]Status: DisposedITAT Delhi24 Aug 2016

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

For Appellant: Sh. K. Sampath, Advocate &For Respondent: Sh. B.K. Singh, D.R
Section 12A

Trust Bawa Goverdhan Dass Ji, New Delhi vs. DIT (E), New Delhi

In the result, the appeal filed by the assessee is dismissed for non- prosecution

ITA 5714/DEL/2013[]Status: DisposedITAT Delhi28 Jan 2016

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : Na Trust Bawa Goverdhan Dass Ji, Vs. Dit(E), C/O Mr. K.S. Kohli, Fca, New Delhi. Wz-908-B, Ff (Cb Area) Near Cb-1, Ring Road, Naraina, New Delhi. Pan : Aactt2292D (Appellant) (Respondent) Appellant By : None Respondent By: Shri Rajiv Ranka, Sr.Dr Date Of Hearing : 28.01.2016 Date Of Pronouncement: 28.01.2016 Order Per R.S. Syal, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Director Of Income-Tax (Exemptions), New Delhi, U/S 12Aa (1) (B) R.W.S. 12A Of The Income-Tax Act, 1961, On 29.8.2013. Ita No.5714/Del/2013 2

For Appellant: NoneFor Respondent: Shri Rajiv Ranka, Sr.DR
Section 12A

M/S. Balaji Educational Trust, New Delhi vs. DIT(E), New Delhi

ITA 928/DEL/2014[]Status: DisposedITAT Delhi12 Jan 2016

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: NoneFor Respondent: Sh. RAVI JAIN, CIT(DR)
Section 12A

Commissioner of Income Tax vs. M/S Manipal Alumni of Nephrology Trust

ITA/320/2014HC Karnataka25 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 12ASection 260Section 80G

Commissioner of Income Tax vs. M/S Manipal Alumni of Nephrology Trust

ITA/319/2014HC Karnataka25 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 12ASection 260Section 80G
Section 12AA(1)(b) of the Income Tax Act — Case Laws | BharatTax