266 ITR 255/135 Taxman 100 (Delhi) and (ii) CIT v. ITOCHU Corpn

139 Taxmann 348High Court2004#9378 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 119Section 12ASection 12A(1)(ac)(iii)Section 80G(5)Section 80G(5)(iii)Section 12AASection 80G(5)(iv)(B)Section 1963

Issues it is cited on

section 52(2)section 119(1)section 66section 80g(5)(ii)section 52section 80g(5)(iv)section 80g(5)(iii)section 10(23c)section 80g(5)section 12a(1)(ac)(iii)section 119registration under section 12a

Judgments citing 266 ITR 255/135 Taxman 100 (Delhi) and (ii) CIT v. ITOCHU Corpn

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Exemption), Bhopal

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 578 & 579/Agr/2025 Assessment Year : 2025-26 Siddhi Vinayak Shiksha Prasar V CIT (Exemption) Evam Samaj Kalyan Samiti Bhopal H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEM…

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Extemption), Bhopal

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 578 & 579/Agr/2025 Assessment Year : 2025-26 Siddhi Vinayak Shiksha Prasar V CIT (Exemption) Evam Samaj Kalyan Samiti Bhopal H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEM…

Shri Achleshwar Mahadevji Ji Sarvjanik Niyas, Gwalior vs. CIT(E), Bhopal

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year : 2025-26 Shri Achleshwar Mahadev Ji V CIT (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 PAN : AAHTS1225J (Appellant) (Respondent) Assessee by Shri Ramakant Gupta, CA Department by Shri R.P. Maurya, CIT(A)-1 Date of hearing 18/12/2025 Date of pronouncement 18/12/2025 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred by the assessee against the order dated 11.08.2025 passed by Ld. CIT (Exem…

Bhai Daya Singh Ji Bhai Himmat Singh Ji Nishkam Satsang Sabha Through Its Managing Trustee, Ludhiana, Punjab vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 257/Asr/2025 Assessment Year: N/A Bhai Daya Singh Ji Bhai Vs. CIT, (Exemptions), Dharam Singh Ji Nishkam Chandigarh. Satsang Sabha, Ludhiana. [PAN: AAGAB1280Q] (Respondent) (Appellant) I.T.A. No. 258/Asr/2025 Assessment Year: N/A Bhai Daya Singh Ji Bhai Vs. CIT, (Exemptions), Himmat Singh Ji Nishkam Chandigarh. Satsang Sabha, (through its managing trustee, Ludhiana. [PAN: AAGAB1279F] (Respondent) (Appellant) Appellant by Sh.Inderjit Paul, Adv…

Bhai Daya Singh Ji Bhai Dharam Singh Ji Nishkam Satsang Sabha, Ludhiana vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 257/Asr/2025 Assessment Year: N/A Bhai Daya Singh Ji Bhai Vs. CIT, (Exemptions), Dharam Singh Ji Nishkam Chandigarh. Satsang Sabha, Ludhiana. [PAN: AAGAB1280Q] (Respondent) (Appellant) I.T.A. No. 258/Asr/2025 Assessment Year: N/A Bhai Daya Singh Ji Bhai Vs. CIT, (Exemptions), Himmat Singh Ji Nishkam Chandigarh. Satsang Sabha, (through its managing trustee, Ludhiana. [PAN: AAGAB1279F] (Respondent) (Appellant) Appellant by Sh.Inderjit Paul, Adv…

Krupa Vilas Gau Seva Trust, Kutch vs. CIT(Exemption), Ahmedabad

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No. 163/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Kalpesh Doshi, Ar राजस्वकीओरसे/Respondent By : Shri Sanjay Punglia, Cit Dr सुनवाईकीतारीख / Date Of Hearing : 09/01/2025 घोषणाकीतारीख / Date Of Pronouncement : 24/03/2025 1 | Page

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…ITA NO. 162/RJT/2023 KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 162/RJT/2023 (Assessment Year: NA) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. CIT(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETK8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) आयकर अपीलसं./ITA No. 163/RJT/2023 (Assessment Year: NA) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. CIT(Exemption…

Krupa Vilas Gau Seva Trust, Kutch vs. CIT(Exemption), Ahmedabad

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…ITA NO. 162/RJT/2023 KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 162/RJT/2023 (Assessment Year: NA) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. CIT(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETK8746K (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 163/RJT/2023 (Assessment Year: NA) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. CIT(Exemption), Kutc…

Aatma Prakash Mental Health Foundation, Indore vs. Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Aatma Prakash Mental CIT (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) PAN: AAOCA9170A Assessee by Shri Apurva Mehta & Shri Rajesh Mehta, ARs Revenue by Shri Ram Kumar Yadav, CIT DR Date of Hearing 16.05.2024 Date of Pronouncement 20.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: This appeal is directed against the order dated 19.10.2023 passed by the learned Co…

Rabdi Vibhag Progressive Kelavni Mandal, Valsad vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Rabdi Vibhag The CIT (Exemption), Progressive Kelavni Ahmedabad Mandal, Vs Rabdi Pardi, (Respondent) Valsad-396125, Gujarat PAN: AABTR0797A (Appellant) Assessee Represented: Shri Rasesh Shah, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR Date of hearing : 22-01-2024 Date of pronouncement : 24-01-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 12.08.2023 passed by the Commissio…

Shree Basaveshwar Sugars Limited, Vijayapura ( Bijapur ) vs. ACIT, Panaji-Goa

In the result, the appeal filed by the assessee is allowed

ITA 725/CHNY/2022[2015-2016]Status: DisposedITAT Chennai25 Apr 2023AY 2015-2016

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 133ASection 201Section 201(1)Section 271(1)(c)Section 273B

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 725/CHNY/2022 िनधा"रण वष"/Assessment Year: 2015-16 Shree Basaveshwar Sugars The Addl.CIT, Limited., Vs. TDS Range, No.6, MallikarjunBadvane, Panaji - Goa Manguli Road, Ganesh Nagar, Vihayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri P.M. Kathir, Advocate ""यथ"…

ITO, Ward- 78(4), New Delhi vs. Unibros Manufacturing Company Pvt. Ltd., New Delhi

ITA 3862/DEL/2017[2011-12]Status: DisposedITAT Delhi17 Feb 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: Shri Prakash Dubey, Senior DR
Section 194CSection 194JSection 201Section 271Section 271CSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.3862/Del./2017 (ASSESSMENT YEAR : 2011-12) ITO, Ward 78 (4), vs. M/s. Unibros Manufacturing Company New Delhi. Pvt. Ltd., 85, Ground Floor, World Trade Centre, Barakhamba Lane, Central Delhi, New Delhi – 110 001. (PAN : AAACU1574E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Sweta Bansal, CA REVENUE BY : Shri Prakash Dubey, Senior DR Date of Hearing : 03.02.2021 Date of Order : 17.02.2021 O R D E R PER KULDIP…