11 of the Act. Similarly, in Rajasthan Nursing Council v. Assistant Director of Income-tax

175 Taxmann.com 358Reported decision2025#23146 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 11Section 12Section 139(1)Section 139(4)Section 143(1)Section 12A(1)(b)Section 139Section 139(4A)

Issues it is cited on

section 139(4)section 139(1)section 143(1)section 11section 143section 14

Judgments citing 11 of the Act. Similarly, in Rajasthan Nursing Council v. Assistant Director of Income-tax

Shree Sunder Nagar Jain Sangh, Mumbai vs. Income Tax Officer (Exemption) WD 2(3), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3585/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarshree Sunder Nagar Jain V/S. Income Tax Officer (Exemption), Sangh बनाम Ward – 2(3), Mtnl Building, C/O G.P. Mehta & Co. Cas Peddar Road, Mumbai–400 026, 807, Tulsiani Chambers, Maharashtra Nariman Point, Mumbai – 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacts3778B Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhavik Chheda, ARFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 139(1)Section 143Section 143(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Shree Sunder Nagar Jain v/s. Income Tax Officer (Exemption), Sangh बनाम Ward – 2(3), MTNL Building, C/o G.P. Mehta & Co. CAS Peddar Road, Mumbai–400 026, 807, Tulsiani Chambers, Maharashtra Nariman Point, Mumbai – 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACTS3778B Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : Shri Bhavik Chheda, AR Revenue by : Shri Bhagirath Ramawat, Sr. DR Date of Hearing 01.10.2025 Date of Pronouncement 11…

Rural Development Foundation, Anand vs. CPC, Bengaluru Juris. AO- the ITO, Ward-Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 927/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development CPC, Bengaluru बनाम/ Foundation Juris.AO – The ITO Ward- v/s. AITC, 2nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./PAN: AABTR 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Ms. Arti N. Shah, AR Revenue by : Shri Ra…

Triloknath Vatsalya Vatika, Gandhinagar vs. The Dy.CIT, CPC, Bangalore Present Jao- the ITO, Ward-1 (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1092/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.Cit बनाम/ At Balva Cpc Bangalore. V/S. Nr. Tahuko Hotel Present Jao Kalol The Ito Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./Pan: Aants 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2025 घोषणा की तारीख /Date Of Pronouncement: 28/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Assessee Is Directed Against The Order Dated 10/03/2025 Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-Gwalior [Hereinafter Referred To As “Cit(A)”], U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 234ASection 250Section 44A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.CIT बनाम/ At Balva CPC Bangalore. v/s. Nr. Tahuko Hotel Present JAO Kalol The ITO Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./PAN: AANTS 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Kushal Fofaria, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुन…

11 of the Act. Similarly, in Rajasthan Nursing Council v. Assistant Director of Income-tax (175 Taxmann.com 358) — Cited in 3 Judgments | BharatTax