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Documents citing Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005

Gaur Brahmin Vidya Pracharini Sabhi, ... vs Assessee

Further, it is submitted that, the observations recorded on the basis of minutes of meeting to hold that, activities of the society are partly non-charitable or not genuine is misconceived and, not in accordance with law. They are wholly irrelevant consideration and, beyond the scope of enquiry u/s 80G of the Act, as has been held in the case of Sonepat Hindu Educational (supra). It is submitted that, the observation that, proceedings book is silent over the case of incorporation of a clause is regard to dissolution is not a valid basis to held that, activities are not charitable or genuine.
Income Tax Appellate Tribunal - Delhi Cites 32 - Cited by 0 - Full Document

Zindagi Society,Delhi vs Ito(Exmp) Ward 2(3), Delhi on 23 April, 2026

6.1 As per ratio of judgment of Hon'ble Jurisdictional Punjab and Haryana High Court in the case of Sonepat Hindu Educational and Charitable Society vs. CIT (supra), it is well settled that registration of institution under section 12A of the Act is sufficient for charitable purposes. Thus, registration under section 80G cannot be denied. In view of the above material facts and well settled principle of law, in interest of justice, it is considered expedient to restore the matter to the file of the learned CIT(E) for fresh decision in accordance with law."
Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document

Purni Devi Shyamsayka Charity Trust, ... vs Assessee on 6 November, 2009

In the case of Sonepat Hindu Educational & Charitable Society vs. CIT (supra), it has been held that while dealing with the application u/s. 80G(5), the scope of enquiry by the CIT extends to eligibility of the applicant to exemption under various provisions referred to in that sub-section but not to actual computation of income under the Act. Registration of an institution u/s. 12A by itself is a sufficient proof that the institution is created or established for charitable or religious purposes.
Income Tax Appellate Tribunal - Kolkata Cites 18 - Cited by 0 - Full Document

Sri Balaji Educational & Charitable ... vs Assessee on 24 October, 2013

14. The case law relied on by the assessee in the case of Sonepat Hindu Educational and Charitable Society v. CIT (supra), while dealing with the application under section 80G(5), the scope of enquiry by the ld. CIT extends to eligibility of application to exemption under various provisions referred to in the sub-section, but not to actual computation of income under the Act. The Registration of an institution under section 12A by itself is sufficient proof that the institution has created or established for charitable or religious purposes.
Income Tax Appellate Tribunal - Chennai Cites 13 - Cited by 0 - Full Document

Adesh Welfare Society (Regd.), Muktsar vs The Commissioner Of Income Tax ... on 26 September, 2017

As a matter of fact, the power to grant or negate the claim for approval is coupled with a duty. [Para 14] 7 ITA No. 102(Asr)/2017 In the instant case, the Commissioner had not found that the objects of the assessee, established in India, as set out in its memorandum of association, were not for a charitable purpose or that the society was not carrying on its activities in furtherance of its objects. As a matter of fact, registration of an institution under section 12 A(a) by itself is a sufficient proof of the fact that the trust or the institution concerned is created or established for charitable or religious purposes. [Para 15] In view of the fact that the assessee had enjoyed approval under section 80G from the year 1991 to 31-3-1999, i.e., even after the amendment of its objects on 17-9-1989 and after the insertion of clause (Vi) in section 80G(5), with effect from 1-10-1991, the Commissioner was not justified in holding that either fresh registration under section 12A(a) was required or the memorandum should have been amended as per the procedure laid down in section 92 of Code of Civil Procedure. [Para 16]"
Income Tax Appellate Tribunal - Amritsar Cites 9 - Cited by 2 - Full Document

Zindagi Society,New Delhi vs Cit(E), New Delhi on 19 December, 2024

6.1 As per ratio of judgment of Hon'ble Jurisdictional Punjab and Haryana High Court in the case of Sonepat Hindu Educational and Charitable Society vs. CIT (supra), it is well settled that registration of institution under section 12A of the Act is sufficient for charitable purposes. Thus, registration under section 80G cannot be denied. In view of the above material facts and well settled principle of law, in interest of justice, it is considered expedient to restore the matter to the file of the learned CIT(E) for fresh decision in accordance with law.
Income Tax Appellate Tribunal - Delhi Cites 1 - Cited by 0 - Full Document

Cit vs Market Committee on 14 March, 2007

50. Despite our aforesaid conclusions, on the claims agitated by learned Counsel for the rival parties, we desire to notice one further contention advanced by Shri B. K. Mukhi, advocate, appearing on behalf of the respondents, namely, that registration under Section 12AA of the Income Tax Act, by itself would not exempt the entire income of a market committee, from the liability of income-tax. Referring to Section 11 of the Income Tax Act, learned Counsel for the respondents, specifically pointed out that only such income of the market committee, as was used by it for charitable purposes alone, would be liable to exemption of income from tax. On the issue canvassed, learned Counsel invited our attention to the decision rendered by a Division Bench of this Court in Sonepat Hindu Educational and Charitable Society v. CIT , wherein it was observed as under (page 270):
Punjab-Haryana High Court Cites 35 - Cited by 183 - J S Khehar - Full Document

Ahmedabad South Indian Association ... vs Assessee

11. In addition above, we are of the view that so far as registration u/s.12A of the I.T. Act, 1961 is in operation, it is sufficient proof that activities of the assessee are charitable. Reference may be made to the case of Sonepat Hindu Educational and Charitable Society vs. CIT (2005) 278 ITR 262 ( P&H) where educational institution is existing solely for the purpose of educational, then conditions laid down in sections 11 & 13 would not be relevant for the purpose of section 10(22) of the I.T. Act, 1961.
Income Tax Appellate Tribunal - Ahmedabad Cites 19 - Cited by 0 - Full Document
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