Browse Tax Judgements
Showing 1–14 of 14 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 …
Radha Madhav Community Education Trust vs. The Commissioner of Income Tax (Exemption), Delhi
The appellant filed applications for condonation of delay of 9 months in filing appeals against the orders of the Learned Commissioner of Income Tax (Exemptions) rejecting the application in Form 10AB for grant of registration under section…
KEI Industries Ltd. Vs. Dy. Commissioner of Income Tax
The assessee, KEI Industries Ltd., filed its return of income for Assessment Year 2018-19 declaring a total income of Rs. 1,91,94,51,330/-. The case was selected for scrutiny through CASS on several issues including stock valuation, default…
Agilent Technologies (International) P. Ltd. vs ACIT, Circle-1(1), Gurgaon
This appeal is brought by Agilent Technologies (International) P. Ltd. against the final assessment order dated 25.04.2022 passed by the Assistant Commissioner of Income Tax, Circle 1(1), Gurgaon. The assessee disputes several transfer pric…
Schenker India Pvt. Ltd.
The assessee, Schenker India Private Limited, filed its return of income for AY 2018-19 declaring a taxable income of INR 94,68,29,620. During the scrutiny assessment, the Assessing Officer proposed to deny the deduction of INR 34,69,325 cl…
Rose Trust Vs. Assistant Commissioner of Income Tax, CPC
The appellant/assessee, Rose Trust, is a charitable trust registered under section 12A of the Income Tax Act but is not claiming exemption under section 11 of the Act. For the assessment year 2014-15, the assessee filed a return of income d…
Padmawati Sewa Sanstha Vs. Commissioner of income tax( Exemption ) Delhi
The appellant, Padmawati Sewa Sanstha, a registered society under the Societies Registration Act of XXI, 1860, applied for provisional registration under section 12 A and 80G (5) of the Income Tax Act, 1961, which was granted from Assessmen…
Universal Confederation of Sree Narayana Guru Organizations Vs CIT(Exemptions)
The case involves an appeal by the Universal Confederation of Sree Narayana Guru Organizations against the order of the CIT(Exemptions) declining their claim for section 80G registration as a charitable trust. The CIT(Exemptions) had declin…
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…
Mukut Behari Lal Bhargava vs ACIT, Circle 3(1)
The assessee filed his return for A.Y. 2017-18 declaring an income of Rs. 68,30,670/-. The case was selected for scrutiny, and the Assessing Officer (AO) disallowed the brought forward short-term capital loss (STCL) of Rs. 98,292/- and long…
McKinsey Global Capabilities & Services Pvt. Ltd. vs CIT(A)/NFAC, Delhi
The assessee, McKinsey Global Capabilities & Services Pvt. Ltd., appealed against the order of the CIT(A)/NFAC, Delhi, which disallowed a section 80G deduction amounting to Rs. 20,00,000/- on the grounds that it represented corporate social…
Sir Chhotu Ram Educational And Cultural Society Vs. Commissioner of Income Tax (Exemptions) Chandigarh
The appellant, Sir Chhotu Ram Educational And Cultural Society, applied for registration under Section 80G(5) of the Income Tax Act, 1961, in Form 10AB. The application for provisional registration was approved on 16.04.2024 and is valid un…
Akhil Bhartiya Adhivakta Prarishad vs. CIT(Exemption)
The assessee, a non-profit society, filed an application in Form No.10AB under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961, on 26.02.2024 for granting registration under section 80G(…
Radisson India Charitable Foundation
The Radisson India Charitable Foundation filed an application seeking registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, which was rejected by the CIT Exemptions. The rejection was based on two grounds: (1) the activiti…