57 of the Act. II. DCIT (E) Bhopal v. Vaishnavi Polyclinic College Governor by VSK Market Tech Educational Society

122 Taxmann.com 287Income Tax Appellate Tribunal2020#13300 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10(25)(iv)Section 11(1A)Section 12AA Section 139(4)Section 142(1)Section 143(1)Section 144 Section 144B

Issues it is cited on

section 57 section 12aa section 12a income from other sources section 143(1)section 11 section 25 section 143 prescribed section 250 section 14 india

Judgments citing 57 of the Act. II. DCIT (E) Bhopal v. Vaishnavi Polyclinic College Governor by VSK Market Tech Educational Society

Charak Helth Care & Rural Development Society, Lucknow vs. DCIT-CC-2, Lucknow

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

ITA 412/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Suyash Agarwal, AdvFor Respondent: Sh. Vachaspati Tripathi, CIT DR

Section 11Section 12ASection 143(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2013-14 Charak Health Care & Rural vs. The CPC, Bangalore /DCIT/ACIT Development Society 54, Shastri (Central Circle)-2, Income Tax Nagar, Lucknow-226001 Office, Lucknow PAN: AAEFC9409P (Appellant) (Respondent) Assessee by: Sh. Suyash Agarwal, Adv Revenue by: Sh. Vachaspati Tripathi, CIT DR Date of hearing: 05.01.2026 Date of pronouncement: 27.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of…

The Staff Gratuity Fund of the Maharashtra State Co Op Cotton Growers Mrkd, Mumbai vs. ITO 25(2)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 2913/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Jun 2025AY 2015-16

Bench: Shri Beena Pillai & Smt. Renu Jauhrithe Staff Gratuity Fund Of Vs. Commissioner Of Income The Maharashtra State Co- Tax (Appeals)-National Op Cotton Growers Markd Faceless Appeal Centre, 201, Jolly Bhavan No. 2, New Delhi & Ito 25(2)(1), 2Nd Floor, Room No. 247, 2Nd Floor, 7 New Marine Lines, Kautilya Bhavan, Churchgate, ‘G’ Block, Bandra Kurla Mumbai-400020. Complex, Bandra (East), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt8512G Appellant .. Respondent

For Appellant: Shri. Gautam GokhaleFor Respondent: Mr. Virabhadra S. Mahajan, Sr

Section 10(25)(iv)Section 142(1)Section 144Section 148Section 154

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER The Staff Gratuity Fund of Vs. Commissioner of Income the Maharashtra State Co- Tax (Appeals)-National op Cotton Growers Markd Faceless Appeal Centre, 201, Jolly Bhavan No. 2, New Delhi & ITO 25(2)(1), 2nd Floor, Room No. 247, 2nd Floor, 7 New Marine Lines, Kautilya Bhavan, Churchgate, ‘G’ Block, Bandra Kurla Mumbai-400020. Complex, Bandra (East), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT8512G Appellant .. Respondent Appellant by : Shri. Gautam Gokhale Responde…

Satara Education Society, Satara vs. DCIT (E) Circle, Pune

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

ITA 1054/PUN/2024[2020-21]Status: DisposedITAT Pune06 Dec 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1054/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. Dcit (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. Pan : Aabts9280K Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By Shri Ajay Kumar Keshari : Date Of Hearing 08.10.2024 : Date Of Pronouncement : 06.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2024 Passed By Ld. Addl./Jcit(A), Thiruvanantpuram For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Erred In Laws & On Facts In Confirming The Appellant'S Income Assessed By The Learned Ao Amounting To Rs.11,68,77,245/- Instead Of Returned Income Of "Nil" As Declared By Appellant.

For Appellant: Shri Kishor Phadke

Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1054/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. DCIT (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. PAN : AABTS9280K Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by Shri Ajay Kumar Keshari : Date of hearing 08.10.2024 : Date of pronouncement : 06.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.…

Sant Shankar Maharaj Ashram, Amravati vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal of the assessee is allowed for statistical purposes

ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]

Section 11Section 143(1)Section 246A(1)(a)Section 250

…n Board’ (supra). This ratio is also found followed by co-ordinate benches in ‘Annadaneshwara Charitable Trust Vs ITO’ [2023, 156 taxmann.com 270], ‘Nirmal Agricultural Society Vs ITO’ [1998, 17 CCH 0358] and ‘DCIT Vs Shri Vaishnav Polytechnic College’ [2020, 122 Taxmann.com 287] etc. In the event, respectfully following former judicial precedent, without commenting on merits of expenditure to be allowed from the gross receipts in arriving the taxable income of the appellant, we deem it proper to remit the matter to the file of Ld. NFAC to deal therewith in accordance with law and pass a speaking order in terms o…

Shree Mangrol Vanik Dasha Shrimali Gnati Shapur Darwaja, Mangroal-362225 vs. The ITO (Exmption) Ward-2, Rajkot

In the result, the order passed by Ld

ITA 56/RJT/2023[2011-12]Status: HeardITAT Rajkot16 Jun 2023AY 2011-12

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri K.L. Solanki, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 56 /Rjt/2023 Assessment Year 2011-12 Shree Mangrol Vanik The ITO(Exemption), Dasha Shrimali Gnati Ward-2, Rajkot Shapur Darwaja, Vs (Respondent) Mangroal-362225 PAN: AAHTS3658K (Appellant) Assessee by: Shri G.R. Sanghavi, A.R. Revenue by: Shri K.L. Solanki, Sr. D.R. Date of hearing : 05-06-2023 Date of pronouncement : 16-06-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal…

Mahakalp Arogya Prathisthan, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, the appeal of the assesse is allowed

ITA 2368/MUM/2022[2018-19]Status: DisposedITAT Mumbai10 Jan 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalmahakalp Arogya Vs. Income Tax Officer, Pratisthan, Bajaj Bhavan Ward 17(2)(1) 2Nd Floor, Jamnalal Bajaj Kautilya Bhavan, Marg, 226 Nariman C-41 To C-43, G Block, Point, Mumbai Bandra Kurla Complex 400021 Bandra (East) Mumbai - 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatm2595C Appellant .. Respondent Appellant By : Vasanti B. Patel Respondent By : Anil Sant

For Appellant: Vasanti B. PatelFor Respondent: Anil Sant

Section 11Section 57Section 57(3)

…P a g e | 1 ITA No.2368/Mum/2022 A.Y.2018-19 Mahakalp Arogya Pratisthan Vs. ITO, Ward-17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Mahakalp Arogya Vs. Income Tax Officer, Pratisthan, Bajaj Bhavan Ward 17(2)(1) 2nd Floor, Jamnalal Bajaj Kautilya Bhavan, Marg, 226 Nariman C-41 to C-43, G Block, Point, Mumbai Bandra Kurla Complex 400021 Bandra (East) Mumbai - 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATM2595C Appellant .. Respondent Appellant by : Vasanti B. Patel Respondent by : Anil Sant Date of Hear…

Joharimal High School, Cuttack vs. ITO Exemption, Cuttack

In the result, appeal of the assessee is allowed

ITA 135/CTK/2021[2018-2019]Status: DisposedITAT Cuttack09 Mar 2022AY 2018-2019

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Joharimal High School, Joharimal High School, Vs. Ito (Exemptions), Ito (Exemptions), Ganesh Ganesh Ghat, Ghat, Po: Po: Cuttack Chandinchowk, Cuttack Chandinchowk, Cuttack Pan/Gir No. No.Aaatj 3292 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri P.K.Mishra & R.K.Jhunjhunwala P.K.Mishra & R.K.Jhunjhunwala, Ars Revenue By : Shri Sovesh Chandra Mohanty, Chandra Mohanty, (Dr) Date Of Hearing : 2/3/ 20 / 2022 Date Of Pronouncement : 09/ /3/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri P.K.Mishra, and R.K.JhunjhunwalaFor Respondent: Shri Sovesh Chandra Mohanty

Section 10Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2018-19 Joharimal High School, Joharimal High School, Vs. ITO (Exemptions), ITO (Exemptions), Ganesh Ganesh Ghat, Ghat, PO: PO: Cuttack Chandinchowk, Cuttack Chandinchowk, Cuttack PAN/GIR No. No.AAATJ 3292 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri P.K.…