Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Vindhya Trust vs. DCIT
The assessee, Vindhya Trust, filed its return of income for A.Y. 2018-19 declaring total income at Rs. 3,53,51,770/-. The case was selected for limited scrutiny under CASs. The Assessing Officer disallowed the deduction claimed by the asses…
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. …
Shri Baba Balakpuri Ji Charitable Trust vs CIT(E)
The appeal is preferred by the assessee against the orders dated 12.09.2025, by Ld. CIT(E), Chandigarh, u/s 80G of the Income Tax Act, 1961 for A.Y. 2023-24. The assessee was not represented, and the case was heard ex-parte with the assista…
SCODV Foundation vs. The Commissioner of Income Tax, (Exemption), Delhi
The assessee filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and for approval under section 80G of the Act. The Commissioner of Income Tax (Exemption) rejected both applications on the ground …
RESEARCH SOCIETY FOR THE STUDY OF DIABETES IN INDIA VS. CIT (EXEMPTION), NEW DELHI
The assessee, Research Society for the Study of Diabetes in India, came into existence on 29.7.1972 and obtained registration under section 12AA of the Income Tax Act on 8.9.2009. The assessee obtained regular registration under section 12A…
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…
Haryana Bharat Vikas Foundation vs. The Commissioner of Income Tax (Exemptions)
The appellant, Haryana Bharat Vikas Foundation, filed applications for registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961, which were rejected by the Ld. CIT(E), Chandigarh. The appellant raised grounds of non-compliance …
Navvkush Helping Foundation vs. CIT(Exemption)
Navvkush Helping Foundation, a Section 8 Company, was incorporated on 25.03.2023 and obtained provisional registration under sub clause (vi) of clause(ac) of the Income Tax Act 1961. The assessee applied for regular registration under secti…
Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
The assessee, Centre for Excellence for Agriculture Skills in India, a public charitable trust, sought permanent registration under section 12AB of the Income Tax Act. The trust's primary objects are imparting education and providing relief…
Maa Sidheshwari Charitable Trust Vs. The C.I.T(E)
The assessee, Maa Sidheshwari Charitable Trust, incorporated on 25.09.2023, filed an application in form No.10AB on 26.09.2023 seeking registration under section 12A of the Income Tax Act, 1961. The CIT(Exemption) issued notices to examine …
Kalgidhar Singh Sabha Vs. ITO (Exemption)
The appellant, Kalgidhar Singh Sabha, filed appeals against the order of the Ld. CIT(Exemptions), Chandigarh, dated 19.9.2024, which denied approval under section 80G and registration under section 12A of the Act. The appellant argued that …
ITA No. 6266, 6267/DEL/2025
The assessee, Shri Veer Kunwar Singh Foundation, filed applications for registration under sections 80G and 12A of the Income Tax Act, 1961. The applications were initially granted provisional registration, but later cancelled due to the as…
Swavalamban Avan Swabhiman Foundation Vs. Commissioner of Income (E)
The appellant, Swavalamban Avan Swabhiman Foundation, is a Charitable Trust constituted vide Trust Deed dated 02.09.2022. The Trust was granted provisional registration on 04.10.2022 for the period from AY 2023-24 to AY 2025-26. The appella…
Shiksha Se Shikhar Tak Vs CIT(Exemption)
The assessee, Shiksha Se Shikhar Tak, filed appeals against the order dated 12.11.2025 of the learned Principal Commissioner of Income Tax (Exemption), Delhi, passed under sections 80G and 12AA of the Income Tax Act, 1961, for the Assessmen…
KARTAVYAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI
The assessee, KARTAVYAM, filed appeals against the orders dated 29.03.2024 of the Ld. CIT (Exemption), Delhi, passed under sections 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961. There was a delay of 223 days in filing the appeals, …
Radha Devi Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi
The assessee, Radha Devi Charitable Trust, is a trust registered under the Trust Act, carrying out charitable and religious activities. The trust runs a Goshala providing food and shelter to approximately 60 cows and intends to expand to ac…
RMJBS Charitable Trust vs. Commissioner of Income Tax (Exemption)
The assessee, RMJBS Charitable Trust, filed applications for grant of registration under section 12AB and approval under section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) (CIT(E)) rejected these application…