114 Taxman 255(SC), Institution of Civil Engineers Society v. ACIT (Exemptions)

130 Taxmann.com 506Reported decision2021#19058 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11(1)Section 11(2)Section 119(2)(b)Section 12A Section 139(1)Section 139(4)Section 143(1)Section 250

Issues it is cited on

section 11(5)accumulation of income section 11(2)section 139(4)section 11(1)section 12a condonation of delay section 139 section 11 section 13 prescribed person

Judgments citing 114 Taxman 255(SC), Institution of Civil Engineers Society v. ACIT (Exemptions)

ST. GREGORIOS EDUCATION AND MEDICAL TRUST ,MUMBAI vs. DCIT EXEMTION , MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1432/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Jun 2025AY 2022-23

Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)Section 143(1)Section 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH \"G\", MUMBAI\nBEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nMS. PADMAVATHY S, ACCOUNTANT MEMBER\nITA No. 1432/Mum/2025\n(Assessment year: 2022-23)\nSt. Gregorios Education and vs DCIT Exemption/DCIT,\nMedical Trust, Mumbai\nSt. Gregorios Nagar, Behind\nBank of Baroda, V N Purab\nMarg, Chembur,\nMumbl-400 071\nPAN: AACTS0996H\nAPPELLANT\nAssessee by\nRespondent by\nDate of hearing\nDate of pronouncement :\nCPC-\nBangaluru\n608, 6th Floor, Cumballa Hills,\nPeddar Road, Mumbai, Pin-400026\nRESPONDENT\nShri Prashant Ghumare\nShri Arun Kanti Du…

ARCHANA FOUNDATION,MUMBAI vs. ASST DIRECTOR OF INCOME TAX , CENTRALISED PROCESSING CENTRE

In the result, appeal filed by the assessee is allowed

ITA 848/MUM/2025[2019-2020]Status: DisposedITAT Mumbai06 May 2025AY 2019-2020

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Amit AgrawalFor Respondent: Shri Asif Karmali

Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Archana Foundation vs Asst.Director of Income Tax More House, 28, New India Housing Society, North South Road No.11, JVPD, Juhu MumbI-400 049 PAN: AABPA0973E APPELLANT RESPONDENT Assessee by : Shri Amit Agrawal Respondent by : Shri Asif Karmali Date of hearing : 01/05/2025 Date of pronouncement : 06/05/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeal)…

DEENDAYAL SEVA PRATISHTHAN,YAVATMAL vs. ITO WARD-4, EXEMPTION, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 547/NAG/2024[2020-21]Status: DisposedITAT Nagpur21 Mar 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe

Section 139(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.547/Nag./2024 (Assessment Year : 2020–21) Deendayal Seva Pratishthan Shakambhari, 5, Kale Layout ……………. Appellant Wadgaon Road, Yavatmal 445 001 PAN – AAATD7507R v/s Income Tax Officer ……………. Respondent Ward–4, Exemption, Nagpur Assessee by : Shri Kishore B. Phadke Revenue by : Shri Abhay Y. Marathe Date of Hearing – 04/03/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. The instant appeal by the assessee is emanating from the impugned order dated 30/08/…

ARCHANA FOUNDATION,MUMBAI vs. INCOME TAX OFFICER EXEMPTIONS 1(1), PIRAMAL CHAMBERS MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1431/MUM/2021[2017-18]Status: DisposedITAT Mumbai05 Sept 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalarchana Foundation More House 28, New India Housing Society North South Road No.11, Jvpd, Juhu, Mumbai-400049. Pan: Aabta0873E ...... Appellant Vs. Ito (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant By : Sh. Amit Agrawal Respondent By : Sh. Pramod Nikalje Date Of Hearing : 13/06/2022 Date Of Pronouncement : 05/09/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Amit AgrawalFor Respondent: Sh. Pramod Nikalje

Section 11(1)Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Archana Foundation More House 28, New India Housing Society North South Road No.11, JVPD, Juhu, Mumbai-400049. PAN: AABTA0873E ...... Appellant Vs. ITO (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant by : Sh. Amit Agrawal Respondent by : Sh. Pramod Nikalje Date of hearing : 13/06/2022 Date of pronouncement : 05/09/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Facele…