SANSKRUTI VISTARAK SANGH,MUMBAI vs. ACIT (EXEMPTION) CIRCLE-2, MUMBAI

ITA 5138/MUM/2025Status: DisposedITAT Mumbai08 September 2026AY 2017-1834 pages
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What were the facts?

The assessee, Sanskruti Vistarak Sangh, appealed against the CIT(A)'s order confirming additions made by the AO for AYs 2013-14 and 2017-18. The appeals involved issues related to denial of exemption for corpus donations and disallowance of income accumulation.

What did the Tribunal hold?

The Tribunal allowed the assessee's grounds regarding the disallowance of accumulation of income under Section 11(2), finding that the assessee had complied with the requisite formalities. It also allowed the claim for 15% statutory exemption on corpus donations if the primary claim was not allowed.

What were the issues?

Whether corpus donations are eligible for exemption under Section 11(1)(d) and whether the accumulation of income under Section 11(2) was validly made with specific purposes.

Which sections of the Income-tax Act were involved?

Section 11(1)(d),Section 11(2),Section 147,Section 143(3),Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: HON’BLE MR. JUSTICE (RETD.) C.V. BHADANG & HON’BLE SHRI ARUN KHODPIA

For Respondent: Shri Ganesh Sudhakar Bare, CIT DR

Heard together (2 matters)

ITA 5139/MUM/2025
ITA 5138/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ARUN KHODPIA, ACCOUNTANT MEMBER:

The captioned appeals filed by the assessee, are directed against the order passed by the Commissioner of Income-tax (Appea

The order continues below.

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