Browse Tax Judgements
Showing 1–20 of 27 judgements · Browse by section & bench
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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…
The Little Pearl Charitable Society vs PCIT (Central)-3, Delhi
The assessee, The Little Pearl Charitable Society, is an educational society running schools in New Delhi. It was registered under Section 12A read with Section 12AA of the Income Tax Act, 1961. A search and seizure operation revealed that …
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…
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…
Amrit CSR Foundation vs Income Tax Officer
The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…
Bansal Foundation
The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
Jermel's Accademy Vs. ITO, Ward-1(4), Siliguri
The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad
The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The…
Maa Charitable Trust
The Maa Charitable Trust filed an appeal against the order of the CIT(E) dated 06.08.2024 for the assessment year 2024-25. The assessee raised grounds of appeal regarding the rejection of their application filed in Form 10AB under section 1…
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 …
Indus Education Society Vs. DCIT, Exemption Range
The case involves an appeal by Indus Education Society against the order of the Ld. Commissioner of Income Tax [Appeals]-I, Kanpur dated 30.11.2018 pertaining to assessment year 2014-15. The issue is regarding the addition of Rs. 21,01,050/…
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…
Mountain Medicine Society Vs. CIT (Exemption)
This appeal is filed by the Mountain Medicine Society against the order of the Ld. Commissioner of Income Tax (Exemptions)/ NFAC, Delhi, which rejected the application for registration under section 12AB of the Income Tax Act. The Ld. Couns…
Dali Kundu Educational Trust Vs Dy. Director, CPC, Bengaluru/ITO, Ward-2(1), Exemption, Durgapur
This is an appeal filed by the assessee, Dali Kundu Educational Trust, against the order dated 07.03.2025 passed by the ld.Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. None represented the assessee on behalf during the hearing…
Your Neighbourhood Church Association Vs CIT(E)
The present appeal has been filed by the assessee, Your Neighbourhood Church Association, challenging the impugned order dated 25.08.2025 passed under section 250 of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption), M…
Faiz-e-Garib Nawaz Trust Vs. CIT(E)
The assessee, Faiz-e-Garib Nawaz Trust, filed an application for conversion of provisional registration into regular registration under section 12AB of the Income Tax Act. The application was rejected by the Commissioner of Income Tax (Exem…