Browse Tax Judgements
Showing 1–20 of 27 judgements · Browse by section & bench
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Saraswati Vedic Sanstha vs. CIT (Exemption)
The applicant, Saraswati Vedic Sanstha, is running an orphanage for poor girls since 09.07.2022. Provisional registration u/s 12A was effective from AY 2021-22 to AY 2023-24. Provisional approval u/s 80G was effective from 31.12.2021 to AY …
Gyan Adhar Welfare Society vs Commissioner of Income Tax (Exemption)
The assessee, Gyan Adhar Welfare Society, filed two appeals against the orders passed by the learned Commissioner of Income Tax (Exemptions)-30, New Delhi, under Section 12AB and 80G of the Income Tax Act, 1961 for Assessment Year 2025-26. …
Acharya Mahamandleshwar Swami Ganeshanand Maharaj Dharmarth Trust, Uchana Kalan, Jind (Haryana), 1261115 Vs Commissioner of Income Tax(Exemption), Chandigarh-160002
The appeal is preferred by the assessee against the order dated 29.04.2025, passed by Learned Commissioner of Income Tax(Exemption), Chandigarh, denying registration under section 80G(5)(iv)(B) of the Act. The assessee was granted registrat…
Vaidik Lok Kalyan Trust vs CIT(Exemption)
The assessee’s appeal for Assessment Year 2025-26 arises against the CIT(Exemptions), Chandigarh’s DIN & order No. ITBA / EXM / F / EXM45 / 2025-26 / 10788363370(1) dated 10.07.2025, in proceedings u/s 12AB(1)(b)(ii) of the Income Tax Act, …
OPT EDUCATIONAL TRUST vs. COMMISISONER OF INCOME TAX (EXEMPTION)
The assessee, OPT EDUCATIONAL TRUST, filed an appeal against the order dated 10.07.2025 of the Ld. CIT (Exemption), Delhi, which rejected the application for approval under Section 80G of the Income Tax Act, 1961. The rejection was based on…
Samarthguru Dhara vs. CIT(E), Delhi
This is an appeal preferred by the assessee against the rejection of fresh registration under Section 12AB of the Act by the Learned Principal Commissioner of Income Tax (Exemptions) [hereinafter referred to as the PCIT(E)]. The PCIT(E) had…
Harvindra Singh Vs. ACIT
The appeal in ITA No.4588/Del/2025 for AY 2025-26, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 26.05.2025 against the order of assessment passed u/s 200A of the Income-tax Act, 1961 dated 10.06.2024 by…
Shri Aadi Shankaracharya Sanatan Sanatan Sewa Sansthanam Foundation, 30, Nishant Kunj Pitampura, Rani Bagh, North West Delhi Vs. The C.I.T [Exemption]
The assessee, Shri Aadi Shankaracharya Sanatan Sanatan Sewa Sansthanam Foundation, filed an appeal against the order of the ld. CIT(E), Delhi dated 24.07.2025, which rejected the application for registration/approval under Section 80G of th…
Shree Krishna Sansthan vs. Commissioner of Income Tax (Exemption), Delhi
The assessee Trust, Shree Krishna Sansthan, was formed on 6.7.2010 at New Delhi under the provisions of the Indian Trust Act, 1882 for undertaking charitable projects with a focus on education and healthcare. The Trust filed two separate 10…
ITA No.2895/Del/2025 Parul Sharma (AY: 2025-26)
This appeal is preferred by the assessee, Parul Sharma, against the order dated 03.04.2025 of the National Faceless Appeal Centre (NFAC) arising out of the order dated 09.06.2024 under section 200A of the Income Tax Act, 1961 for the Assess…
Matribhoomi Sewa Sanstha Vs. The Assessing Officer
The case involves an appeal by Matribhoomi Sewa Sanstha against the order of the CIT(E) - Delhi dated 08.07.2025 pertaining to A.Y 2025-26. The assessee raised a grievance against the rejection of their application under section 80G(5) of t…
Chander Bhan Memorial Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi
The Chander Bhan Memorial Charitable Trust filed appeals against the orders dated 30.7.2025 of the Ld. CIT (Exemption), Chandigarh, which rejected the application filed in Form 10AB for registration under section 12A(1)(ac)(iii) of the Inco…
St. Thomas Syro Malabar Catholic Church Vs. CIT (Exemption)
The assessee, St. Thomas Syro Malabar Catholic Church, is a Charitable Institution formed to carry out charitable objects as defined in section 2(15) of the Income Tax Act, 1961. The assessee was registered under section 12AA of the Act fro…
SRJB Memorial Trust Vs. CIT (Exemption)
This is an appeal preferred by the assessee, SRJB Memorial Trust, against the order of the Commissioner of Income Tax (Exemption), Kolkata, dated 30.06.2025 for the Assessment Year 2025-26. The appeal was initially barred by limitation by 6…
Sunder Nagar Satsang Sabha Vs. CIT (Exemptions)
The assessee, Sunder Nagar Satsang Sabha, is a Trust created on 22/06/2022 for functioning as a Gurudwara conducting various religious and charitable activities. It obtained provisional approval in Form 10AC on 24/12/2022, valid up to AY 20…
Smt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)
The assessee, Smt. Gangaben Parshottam Parikh Charitable Trust, filed an application in Form-10AB on 28.02.2025 seeking approval under Section 80G of the Income Tax Act, 1961 before the Commissioner of Income Tax (Exemptions) [CIT(E)]. Afte…
Shila Ashok Shah Foundation Vs. CIT (Exemptions)
The Shila Ashok Shah Foundation, an assessee, filed an appeal against the order dated 29/11/2024 passed by the Learned Commissioner of Income Tax (Exemption), Mumbai, rejecting its application for registration under Section 12AB of the Inco…
Gjanahata Foundation Vs. CIT (Exemptions) Mumbai
The Gjanahata Foundation filed an appeal against the order of the Commissioner of Income Tax (Exemptions) [CIT (E)] dated 22.05.2025, which rejected the Foundation's application for registration under Section 12A of the Income Tax Act. The …
Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai
The assessee, Environment Sewa Foundation, is a charitable trust established to provide education, medical relief, and environmental preservation. The trust initially obtained provisional registration under section 12A of the Income-tax Act…
Bhabna Vs. CIT (Exemption), Kolkata
The assessee, Bhabna, was granted registration under section 80G(iv) of the Income Tax Act, 1961, by CPC, Bangalore, for the period from AY 2022-23 to AY 2024-25. An application for approval of the Trust under section 80G(5)(iii) of the Act…