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Maa Saraswati Mandir Nyas, Hansi vs Ito (E), Rohtak on 30 September, 2022 cites

Income-Tax Officer,, vs Serum Institute Of India Research ... on 29 January, 2018

(supra), that even if the assessee is not granted registration under section 12A of the I.T. Act, 1961 for the relevant period, then also corpus funds cannot be taxed in the hands of assessee in absence of such registration. Therefore, respectfully following the order of Coordinate Bench of Pune Tribunal in the case of ITO vs., Serum Institute of India Research Foundation dated 19.02.2018 (supra), I allow the claim of assessee and direct the A.O. to delete the addition.
Income Tax Appellate Tribunal - Panji Cites 45 - Cited by 6 - Full Document

Shri Shankar Bhagwan Estate vs Income-Tax Officer on 13 January, 1997

of 2007] and others and Income- tax Appellate Tribunal, Kolkata Bench in the case of Shri Shankar Bhagwan Estate (supra) decided the issue in favour of the assessee. We find that the facts of the case under consideration are identical to the facts of the case decided by the Income-tax Appellate Tribunal, Delhi Bench in the case of Smt. Basanti Devi and Shri Chakhan Lal Garg Education Trust and other orders of the Income-tax Appellate Tribunal. Since facts are identical, therefore, to maintain consistency, we follow the above orders of the Income-tax Appellate Tribunal and the light of facts we do not find any infirmity in the order of the Commissioner of Income- tax (Appeals). The order of the Commissioner of Income-tax (Appeals) is confirmed.
Income Tax Appellate Tribunal - Kolkata Cites 14 - Cited by 22 - Full Document

M/S. R.B. Shreeram Religious & ... vs The Commissioner Of Income-Tax, ... on 16 July, 1998

In the case of R. B. Shreeram Religious & Charitable Trust v. CIT [1988] 172 ITR 373 (SC) it was held by the Bombay High Court that even ignoring the amendment to section 12, which means that even before the words appearing to parenthesis in the present section 12, it cannot be held that voluntary contributors specifically received towards the corpus of the trust may be brought to tax.
Supreme Court of India Cites 15 - Cited by 33 - S V Manohar - Full Document
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