264 ITR 110 (Bom.); (ii) Siddaramanna Charities Trust v. CIT

96 ITR 275Reported decision1974#13043 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 11(1)(a)Section 11(1)(c)Section 11 Section 11(2)Section 12AA Section 13 Section 142(1)Section 143(1)

Judgments citing 264 ITR 110 (Bom.); (ii) Siddaramanna Charities Trust v. CIT

Chitradurga Zilla Reddy Jana Sangh(R), Chitradurga vs. Income Tax Officer, Ward-1 Exemption, Hubli

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R

Section 11(1)Section 12ASection 143(1)Section 250

…ITANo.1625/Bang/2025 Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Chitradurga Zilla Reddy Jana Sangha (R) No.1, Reddy Jana Sangha Main Road, Opp Dental College ITO Vs. Chitradurga 577 501 Exemption Ward 1 Karnataka Hubli PAN NO :AAATC1125E APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Shivanand Kalakeri, D.R. Date of Hearing : 18.12.2025 Date of Pronouncement : 05.03.2026 O R D E R PER KESHAV…

Shri Ram Sharnam Sabha Regd., Panipat vs. ITO(E), Ambala

In the result, the appeal of the assessee is partly allowed

ITA 7873/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Mar 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2015-16 Shri Ram Sharnam Sabha Regd., Ito(E), 588, Model Town, Panipat, Vs. Ambala, Room No. 208, 2Nd Floor, Bc Haryana - 122001 Bazar, Ambala Cantt. (Pan: Aaats4962K) Haryana – 122001 (Appellant) (Respondent)

For Appellant: Shri Shailendra Bajaj, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 11Section 11(2)Section 12ASection 142(1)Section 143(3)

…f Rajasthan High Court and Gujarat High Court has been consistently followed by other High Courts in the following judgments: (i) CIT v. Institute of Banking Personnel Selection (IBPS) [2003] 264 ITR 110 (Bom.); (ii) Siddaramanna Charities Trust v, CIT [1974] 96 ITR 275 (Mys.); and iii) CIT v. Matriseva Trust [2000] 242 ITR 20 (Mad.); 8. It would be fruitful to refer to the discussions contained in Institute of Banking Personnel Selection (IBPS)'s case (supra ), Per Hon'ble Mr. Justice S.H. Kapadia, which is advanced before us by the learned counsel for the revenue to repel the same in the following words: "Now c…

Shri Ram Sharnam Sabha Regd., Panipat vs. ITO(E), Ambala

In the result, the appeal of the assessee is partly allowed

ITA 8899/DEL/2019[2016-17]Status: DisposedITAT Delhi12 Apr 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., Vs Ito(E), 588, Model Town, Panipat, Ambala, Haryana-122001. Haryana. Pan-Aaats4962K Appellant Respondent Appellant By Shri Shailendra Bajaj, Ca & Shri R.R.Maurya, Adv. Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 12.04.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Of Ld. Cit(A), Karnal Dated 24.09.2019. The Assessee Has Raised Following Grounds Of Appeal:-

Section 11Section 11(2)Section 12ASection 143(3)

DCIT (Exemptions), Chennai vs. Great Lakes Institute of Management, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2879/CHNY/2017[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2879/Chny/2017 िनधा"रण वष"/Assessment Year:2011-12 The Deputy Commissioner Of M/S. Great Lakes Institute Of Income Tax (Exemption), Chennai Vs. Management, No. 24, South Mada Circle, Aayakar Bhavan, Annexe Street, Srinagar Colony, Saidapet, Building, Iii Floor, 121, M.G. Road, Chennai 600 015. Nungambakkam, Chennai – 600 034. [Pan:Aaccg2885L] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Maruda Pandian, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 11.09.2018 घोषणा की तारीख /Date Of Pronouncement : 29.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 17, Chennai Dated 14.09.2017 Relevant To The Assessment Year 2011-12. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Holding That The Assessee Is Eligible To Set Off Of Brought Forward Excess Application Of Funds To Subsequent Years.

For Appellant: Shri Maruda Pandian, Addl. CITFor Respondent: None

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)

…T vs. Maharana of Mewar Charitable Foundation [164 ITR 439 (Raj.)], (ii) CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293 (Guj), (iii) CIT vs. Institute of Banking Personnel [264 ITR 110 (Bom.)]; (iv) CIT vs. Siddaramanna Charities Trust [96 ITR 275 (Mys); and (v) CIT vs. Matriseva Trust [242 ITR 20 (Mad.)]. The relevant observations of the Hon‟ble Mr. Justice S.H. Kapadia in the case of CIT vs. Institute of Banking Personnel (supra) reads as under: “Now coming to question No.3, the point which arises for consideration is: whether excess of expenditure in the earlier years can be adjusted aga…

The ITO, (Exemptions), Ward, Surat vs. Shree Ambika Niketan Trust, Surat

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR

Section 11Section 143(2)Section 143(3)Section 70

…आयकर अपील"य अ"धकरण, सूरत "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SURAT’’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER अपील सं./ITA No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. PAN AABTS2849C (Applicant) (Responent) Revenue by : Shri Prasanjit Singh, CIT,DR : Assessee by Kruti Kothari, C.A सुनवाई क" तार"ख/Date of Hearing : 15/11/2018 घोषणा क" तार"ख /Date of Pronouncement: 16/11/2018…

DCIT(E), New Delhi vs. Dr. R.L. Khera Charitable Trust, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4132/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Sept 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR

Section 11Section 11(1)Section 28Section 29Section 30Section 32Section 32(1)Section 34Section 43C

…High Court and Gujarat High Court has been consistently followed by other High Courts in the following judgments: (i) Commissioner of Income Tax vs. Institute of Banking [264 ITR 110 (Bom.)]; (ii) Commissioner of Income Tax vs. Siddaramanna Charities Trust [96 ITR 275 (Mys); and (iii) Commissioner of Income Tax vs. Matriseva Trust [242 ITR 20 (Mad.)]. 10 8. It would be fruitful to refer to the discussions contained in Institute of Banking (supra), Per. Hon'ble Mr. Justice S.H. Kapadia, which is advanced before us by the learned counsel for the Revenue to repel the same in the following words: "Now coming to q…

ITO (E), New Delhi vs. M/S. Institute of Peace and Conflict Studies, New Delhi

In the result, the appeal of the department is dismissed

ITA 4306/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Feb 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. K. N. Chary, JM ITA No. 4306/Del/2016 : Asstt. Year : 2010-11 Income Tax Officer(E), Vs M/s Institute of Peace and Conflict Ward-1(2), Studies, B-7/3, Safdarjung Enclave, New Delhi New Delhi-110029 (APPELLANT) (RESPONDENT) PAN/GIR No. AAAAI0747F Assessee by : None Revenue by : Sh. Arun Kumar Yadav, Sr. DR Date of Hearing : 20.12.2017 Date of Pronouncement : 26.02.2018 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 09.05.2016 of the ld. CIT(A)-40, New Delhi. 2. The only ef…

The Dy. Director of Income Tax (Exemption), Ahmedabad vs. Ramanbhai Foundation, Ahmedabad

ITA 3035/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2011-12

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

For Appellant: Shri Mudit Nagpal, Sr. D.RFor Respondent: Shri Jigar Patel, A.R

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. Nos: 3035 & 2964/AHD/2015 (Assessment Years: 2011-12 & 2012-13) Income Tax Officer, Ward V/S Ramanbhai Foundation, (Exemptions), Ward-2, Zydus Tower, Opp. Iskon Ahmedabad Temple, Satellite Cross road, Satellite, Ahmedabad-380015 PAN No. AAATR4358Q (Appellant) (Respondent) ITA. No: 2965/AHD/2015 (Assessment Year: 2011-12) Income Tax Officer, Ward V/S Olive International (Exemptions), Ward-2, Education Foundation, Plot Ahmedabad No. 126-127, Near Ahmedabad De…