Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Institute of Rehabilitation v. Exemption, Ward 1(2)
The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12A…
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 …
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…
Orion Education Society Vs. The C.I.T.[E]
The assessee, Orion Education Society, filed an appeal against the order of the ld. CIT(E), Delhi dated 18.03.2024, which rejected the registration under section 12AA of the Income-tax Act, 1961. The assessee's primary grievance was that th…
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 …
Uttar Pradesh Mitra Mandal Trust Vs CIT(Exemption)
The Uttar Pradesh Mitra Mandal Trust appealed against the order of the CIT(Exemption), Delhi, which refused section 12AA registration to the assessee. The CIT(Exemption) observed that the assessee had failed to file all the requisite inform…
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…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
Magadi Planning Authority vs. The Income Tax Officer
The assessee, Magadi Planning Authority, is a town planning authority created under the Karnataka Town and Country Planning Act, 1961. It is responsible for the administration, development, and monitoring of affairs in rural Magadi town, lo…
Kalpathru Lions Charitable Trust R. vs. CIT(Exemptions)
The assessee, Kalpathru Lions Charitable Trust R., was established on 25.01.2018 with the main objective of providing medical help to the poor and needy in Turuvekere Hobli District Tumkur and its surrounding villages. The trust filed appli…