282 (Delhi-Trib.); (iii) Bhagwant Kishore Memorial Educational Society v. ITO (Exemption)

166 Taxmann.com 511Reported decision2024#22994 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 139(1)Section 10AASection 10BSection 11Section 11(2)Section 119(2)(b)Section 12Section 12A

Issues it is cited on

section 11(1)section 143(1)section 11opportunity of being heardsection 143section 250section 14total income

Judgments citing 282 (Delhi-Trib.); (iii) Bhagwant Kishore Memorial Educational Society v. ITO (Exemption)

Aarti Singal Foundation, New Delhi vs. Centralized Processing Center, Bengaluru

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

ITA 89/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Dec 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year : 2021-22 Aarti Singal Foundation, Vs. Cpc, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. Pan: Aacta1263F

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2021-22 Aarti Singal Foundation, Vs. CPC, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. PAN: AACTA1263F (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar, CA & Shri Ankur Agarwal, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 09.12.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 25.11.2024 of the ld. Commissioner of Income-tax (A…

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

282 (Delhi-Trib.); (iii) Bhagwant Kishore Memorial Educational Society v. ITO (Exemption) (166 Taxmann.com 511) — Cited in 3 Judgments | BharatTax