Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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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 Vishwakarma Mandir Committee 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 PCIT(Exemptions). The Learned PCIT(E) had decided the issue ex parte without adjudicating the application s…
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…
Seth PannaLal Charitable Trust vs. Commissioner of Income Tax (Exemptions)
The appellant, Seth PannaLal Charitable Trust, filed an appeal against the order of the Commissioner of Income-tax, Exemption, rejecting the Form 10AB and cancelling the registration granted under Section 12AB of the Income Tax Act, 1961. T…
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…
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…
Shri Maha Kaleshwar Sewa Trust vs. Commissioner of Income Tax (Exemption)
This appeal by the assessee, Shri Maha Kaleshwar Sewa Trust, is directed against the order of the Commissioner of Income Tax (Exemptions), Chandigarh, dated 11.06.2024, whereby the application of the assessee for grant of registration under…
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…
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…
Haryana Football Association Vs. CIT (Exemptions)
The assessee, Haryana Football Association, submitted an application for registration under section 12AB of the Income Tax Act on 03-05-2022. A questionnaire was issued to the assessee on 06-09-2022 requesting the submission of documents. H…
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…
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…
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…
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…
Bharat Sevashram Sangha Vs Commissioner of Income Tax (Exemptions)
The assessee, Bharat Sevashram Sangha, filed two appeals against the orders of the learned CIT (E) Mumbai dated 30.09.2025. In ITA No.7364/M/2025, the assessee challenged the rejection of its application for registration under Section 12AB …
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…
Calcutta Boys School Educational Society Vs. CIT (Exemption), Kolkata
The assessee, Calcutta Boys School Educational Society, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 on Form No. 10AB. The Commissioner of Income Tax (Exemption) sought clarifications from …
Nithi Educational Trust Vs. The Commissioner of Income Tax (Exemptions), Bangalore
The appellant, Nithi Educational Trust, is a charitable trust registered under the Indian Trusts Act. It was granted provisional registration under section 12A for the assessment years 2023-24 to 2024-25. The assessee applied for renewal of…