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M/S. Raya Naik Memorial Gowshala ... vs Commissioner Of Income Tax ... on 27 January, 2026 cites

Commissioner Of Income Tax vs Red Rose School on 7 February, 2007

10.7 Therefore, based on the facts and circumstances of the case, applicable legal provisions, and the judicial precedents referred to above, we hereby set aside the issue to the file of learned CIT(E) for fresh consideration of the assessee's application on in the light of above discussion and judicial precedence. Hence the grounds of appeal raised by the assessee are hereby allowed for statistical purposes.
Allahabad High Court Cites 13 - Cited by 122 - P Kant - Full Document

M/S Har Nihal Charitable Trust, ... vs Cit (Exemptions), Chandigarh on 26 July, 2017

10.8 Further, reliance placed on the decision of the Chandigarh Bench of the Tribunal in Char Nihal Charitable Trust vs. Commissioner of Income-tax (Exemptions), Chandigarh reported in [2021] 90 ITR(T) 191 ITA No.1920/Bang/2025 Page 10 of 11 / 191 ITD 587 (Chandigarh - Trib.) is also apposite, wherein it has been held that once the objects are charitable and the genuineness of activities is not in doubt, registration cannot be refused on irrelevant considerations.
Income Tax Appellate Tribunal - Chandigarh Cites 9 - Cited by 0 - Full Document

Ideal Education & Charitable Trust,, ... vs The Pr. Cit (Osd) (Exemption),, ... on 23 October, 2017

10.9 We also note the decision of the Delhi Bench of the Tribunal in Ideal Relief Trust vs. Commissioner of Income-tax (Exemptions) reported in [2025] 213 ITD 303 (Delhi - Trib.), wherein it has been held that questioning the source of donations is not relevant for the purpose of granting registration under section 12AB of the Act. The relevant extracts are reproduced here for the ready reference:
Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 1 - Full Document
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