1.ACIT v. Shiksha Samiti

38 ITR (Trib) 616Income Tax Appellate Tribunal2015#24889 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 10(23C)(iiiad)Section 143(3)Section 250

Judgments citing 1.ACIT v. Shiksha Samiti

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 27/DDN/2026[2016-17]Status: DisposedITAT Dehradun13 Mar 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal**

Section 10Section 12ASection 143(3)Section 250

…petition of the assessee.* - *9. To fortify the argument on the assessee's claim, the Ld.AR placed before us and relied upon the following judicial pronouncements having similarities with the case and issue in hand:* - *1. ACIT v Shiksha Samiti (2015) 38 ITR (Trib) 616 Delhi, dt. 16-2-2015- AY 2008- 09 (Followed Jat Education society (supra), and Sh. Mahadevi Tirath Sharda Maa Seva Sangh Vs ITO in ITA No. 1091/Chd/2009 Order dt 29.01.2010)* *In this case the AO issued notice u/s. 148 for reopening the assessment on the grounds that the annual receipts (capital and revenue) for the year under consideratio…

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

ITA 612/CHNY/2022[2015-2016]Status: DisposedITAT Chennai06 Apr 2023AY 2015-2016

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.Y.Sridhar, FCAFor Respondent: Mr.Hema Bhupal, JCIT
Section 10Section 10(23)(c)Section 11Section 154Section 250

…ectification petition of the assessee. 9. To fortify the argument on the assessee’s claim, the Ld.AR placed before us and relied upon the following judicial pronouncements having similarities with the case and issue in hand: 1.ACIT v Shiksha Samiti (2015) 38 ITR (Trib) 616 Delhi, dt. 16-2-2015- AY 2008- 09 (Followed Jat Education society (supra), and Sh. Mahadevi Tirath Sharda Maa Seva Sangh Vs ITO in ITA No. 1091/Chd/2009 Order dt 29.01.2010) In this case the AO issued notice u/s. 148 for reopening the assessment on the grounds that the annual receipts (capital and revenue) for the year under consideration e…

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

ITA 611/CHNY/2022[2014-2015]Status: DisposedITAT Chennai06 Apr 2023AY 2014-2015

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.Y.Sridhar, FCAFor Respondent: Mr.Hema Bhupal, JCIT
Section 10Section 10(23)(c)Section 11Section 154Section 250

…ectification petition of the assessee. 9. To fortify the argument on the assessee’s claim, the Ld.AR placed before us and relied upon the following judicial pronouncements having similarities with the case and issue in hand: 1.ACIT v Shiksha Samiti (2015) 38 ITR (Trib) 616 Delhi, dt. 16-2-2015- AY 2008- 09 (Followed Jat Education society (supra), and Sh. Mahadevi Tirath Sharda Maa Seva Sangh Vs ITO in ITA No. 1091/Chd/2009 Order dt 29.01.2010) In this case the AO issued notice u/s. 148 for reopening the assessment on the grounds that the annual receipts (capital and revenue) for the year under consideration e…

1.ACIT v. Shiksha Samiti (38 ITR (Trib) 616) — Cited in 3 Judgments | BharatTax