Which sections of the Income Tax Act does 6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption) come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 12, Section 143(1), Section 12A(1)(b), Section 132(4).

6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption) (149 Taxmann.com 478)

Q: What is 6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption) authority for?

Exemption under section 11 of the Income Tax Act cannot be denied merely because Form 10B was not filed along with the return of income, as this is a procedural requirement and not a mandatory condition for claiming exemption.

Q: How many judgments cite 6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption)?

18 judgments on BharatTax cite 6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption) (149 Taxmann.com 478), spanning 2024 to 2026.

Adv. Chandansinh Solanki Educational Trust, Virar vs. ITO, Bengaluru

In the result, the appeal of the assessee-trust is allowed

ITA 6378/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Jan 2026AY 2020-21

Bench: The First Appellate Authority Came To Be Dismissed Ex Parte Without Affording A Meaningful Opportunity Of Being Heard; & Secondly, That The Lower Authorities Erred In Upholding The Adjustments Made Under Section 143(1), Namely: (A) Denial Of Deduction Under Section 11(1)(A) In Respect Of Actual Revenue Expenditure Of ₹ 89,77,260 Debited To The Income & Expenditure Account; & (B) Disallowance Of The Claim For Statutory Accumulation Of Income Under Section 11(1)(A) To The Extent Of ₹ 11,65,005, Thereby Treating The Gross Receipts Of ₹ 1,01,42,265 As Taxable Income.

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Adv. Chandansinh Vs. ITO Exemption Ward, Solanki Educational Mumbai Trust Near Jakat Naka Chandansar Road, Virar (E) Tal Vasai, Dist. Thane- 401 305 PAN/GIR No.AADTA4614P (Appellant) .. (Respondent) Assessee by Ms. Vidhi Solani Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21/01/2026 Date of Pronouncement 29/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the assessee, a public charitable trust duly registered unde…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption, Exemption Ward

In the result the appeal filed by the assessee in ITA

ITA 1785/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Appellant Respondent Pan: Aabtb1496N Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa

Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1782, 1783 & 1785/PUN/2025 निर्धारण वर्ष / Assessment Years : 2020-21 to 2022-23 BR Nath Pai Shikshan Vs. CPC, Bangalore. Sanstha, Plot No.4, MIDC, Near Vayman Garden Compound, Sindhudurg- 416520. Appellant Respondent PAN: AABTB1496N Assessee by : Shri P. P. Jayaraman Revenue by : Smt. N. C. Shilpa Date of hearing : 19.11.2025 Date of pronouncement : 28.11.2025 आदेश / ORDER PER BENCH : These appeals filed by the assessee are directed against the separate…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption

In the result the appeal filed by the assessee in ITA

ITA 1783/PUN/2025[2021-22]Status: DisposedITAT Pune28 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan | Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Pan: Aabtb1496N Appellant Respondent Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa

Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1782, 1783 & 1785/PUN/2025 निर्धारण वर्ष / Assessment Years : 2020-21 to 2022-23 BR Nath Pai Shikshan | Vs. CPC, Bangalore. Sanstha, Plot No.4, MIDC, Near Vayman Garden Compound, Sindhudurg- 416520. PAN: AABTB1496N Appellant Respondent Assessee by : Shri P. P. Jayaraman Revenue by : Smt. N. C. Shilpa Date of hearing : 19.11.2025 Date of pronouncement : 28.11.2025 आदेश / ORDER PER BENCH : These appeals filed by the assessee are directed against the separa…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption, Exemption Ward

In the result the appeal filed by the assessee in ITA

ITA 1782/PUN/2025[2022-23]Status: DisposedITAT Pune28 Nov 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Pan: Aabtb1496N Appellant Respondent Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa

Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1782, 1783 & 1785/PUN/2025 निर्धारण वर्ष / Assessment Years : 2020-21 to 2022-23 BR Nath Pai Shikshan Vs. CPC, Bangalore. Sanstha, Plot No.4, MIDC, Near Vayman Garden Compound, Sindhudurg- 416520. PAN: AABTB1496N Appellant Respondent Assessee by : Shri P. P. Jayaraman Revenue by : Smt. N. C. Shilpa Date of hearing : 19.11.2025 Date of pronouncement : 28.11.2025 आदेश / ORDER PER BENCH : These appeals filed by the assessee are directed against the separate…

Uttarpratha Trust, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 5(3), Mumbai

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

ITA 3469/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: Shri Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Rashmikant Modi/Ms. KetkkiFor Respondent: Shri Vivek Perampura, SR DR

Section 11Section 12ASection 132(4)Section 143(2)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM ITA No. 3467 to 3469/Mum/2025 (Assessment Year: 2016-17 to 2018-19) Uttarpratha Trust Dy. Commissioner of Income Tax, 38, Vatsa House, 5th Floor, S. A. Brelvi Central Circle 5(3), Mumbai Vs. Road, Fort, Mumbai. PAN/GIR No. AAATU0527G (Appellant) : (Respondent) Assessee by : Shri Rashmikant Modi/Ms. Ketkki Raj Shirke Respondent by : Shri Vivek Perampura, SR DR Date of Hearing : 16.07.2025 Date of Pronouncement : 31.07.2025 O R D E R Per Kavitha Rajagopal, J M: These appeals filed by the ass…

Uttarpratha Trust, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 5(3), Mumbai

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

ITA 3468/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Rashmikant Modi/Ms. KetkkiFor Respondent: Shri Vivek Perampura, SR DR

Section 11Section 12ASection 132(4)Section 143(2)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM ITA No. 3467 to 3469/Mum/2025 (Assessment Year: 2016-17 to 2018-19) Uttarpratha Trust Dy. Commissioner of Income Tax, 38, Vatsa House, 5th Floor, S. A. Brelvi Central Circle 5(3), Mumbai Vs. Road, Fort, Mumbai. PAN/GIR No. AAATU0527G (Appellant) : (Respondent) Assessee by : Shri Rashmikant Modi/Ms. Ketkki Raj Shirke Respondent by : Shri Vivek Perampura, SR DR Date of Hearing : 16.07.2025 Date of Pronouncement : 31.07.2025 O R D E R Per Kavitha Rajagopal, J M: These appeals filed by the ass…

Uttarpratha Trust, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 5(3), Mumbai

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

ITA 3467/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Rashmikant Modi/Ms. KetkkiFor Respondent: Shri Vivek Perampura, SR DR

Section 11Section 12ASection 132(4)Section 143(2)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM ITA No. 3467 to 3469/Mum/2025 (Assessment Year: 2016-17 to 2018-19) Uttarpratha Trust Dy. Commissioner of Income Tax, 38, Vatsa House, 5th Floor, S. A. Brelvi Central Circle 5(3), Mumbai Vs. Road, Fort, Mumbai. PAN/GIR No. AAATU0527G (Appellant) : (Respondent) Assessee by : Shri Rashmikant Modi/Ms. Ketkki Raj Shirke Respondent by : Shri Vivek Perampura, SR DR Date of Hearing : 16.07.2025 Date of Pronouncement : 31.07.2025 O R D E R Per Kavitha Rajagopal, J M: These appeals filed by the ass…

Dr. Prabha Atre Foundation, Mumbai vs. Income Tax Exemption Ward 1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 124/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 May 2025AY 2020-21

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Sanjiv Brahme and Shri Jayant Bhatt, ARsFor Respondent: Shri Kiran Unavekar, SR. DR

Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH MUMBAI BEFORE SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dr. Prabha Atre Foundation Income Tax Exemption, 17th Madhavi Society, Ward 1(2), Mumbai Mahim, Mumbai – 400016. Vs. (PAN: AAATD2812K) (Appellant) (Respondent) Present for: Assessee : Shri Sanjiv Brahme and Shri Jayant Bhatt, ARs Revenue : Shri Kiran Unavekar, SR. DR. Date of Hearing : 12.02.2025 Date of Pronouncement : 09.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

Rouble Nagi Art Foundation, Mumbai vs. ITO (Exem). Ward 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1271/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble

Section 11Section 12ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER ITA No. 1271/MUM/2025(AY: 2017-18) (Physical hearing) V. ITO (EXEMPTION)-WARD-2(2) Mumbai Rouble Nagi Art Foundation 603A Foreshore Apartment Juhu Beach, Juhu Road Mumbai - 400049 PAN. AABTR9167Q (Appellant) Assessee Represented by Department Represented by Date of Conclusion of hearing Date of Pronouncement of Order : Shri JayeshDadia CA : Shri Vijay Kr. G. Subramanyam, Sr.DR : 22.04.2025 : 30.04.2025 (Respondent) Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. The appeal by…

Indian Redcross Society Anand District Branch, Anand vs. The Income Tax Officer, Ward-Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 697/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Kaushani Shah, A.RFor Respondent: Shri Sanjay Kumar, Sr. D.R

Section 11Section 119(2)(b)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.697/Ahd/2024 (Assessment Year: 2017-18) Indian Redcross Society Anand Vs. Income Tax Officer, District Branch, Ward Exemption, Red Cross Bhavan, Nr. Sardargunj Vadodara Samiti, Opp. Municipal Office Sardarganj Road, Anand-388001 [PAN No.AAATI9551L] (Appellant) .. (Respondent) Appellant by : Ms. Kaushani Shah, A.R. Respondent by: Shri Sanjay Kumar, Sr. D.R. 23.10.2024 Date of Hearing Date of Pronouncement 23.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL ME…

Sha Hurgowan Anandji Desai Charities, Mumbai vs. Deputy Director of Income Tax, CPC, Benguluru

In the result, the appeal of the assessee

ITA 2807/MUM/2024[2022-23]Status: DisposedITAT Mumbai30 Aug 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

For Respondent: Ms. Vasanti Patel, &

Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director of Income-tax, CPC Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6th floor, MTNL TE Building Pedder Road, Mumbai-400026. PAN NO. AAATS 0405 R Appellant Respondent : Ms. Vasanti Patel, & Assessee by Mr. M.A. Gohel Revenue by : Mr. Ashok Kumar Ambastha, Sr. DR : 24/07/2024 Date of Hearing Date of pronouncement : 30/08/2024 ORDER…

Artistes Unlimited Charitable Trust, New Delhi vs. ITO, Ward Exemption 1(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1177/DEL/2024[2020-21]Status: DisposedITAT Delhi18 Jun 2024AY 2020-21

Bench: Shri Pradip Kumar Kediaassessment Year 2020-21

For Respondent: Shri Om Prakash, Sr.DR

Section 11Section 12ASection 12A(1)(b)Section 139Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year 2020-21 Artistes Unlimited Charitable Vs. ITO, Trust Ward Exemption 1(1) 912 B, Indraprakash Delhi 21 Barakhamba Road New Delhi TAN/PAN: AABTA9531D (Appellant) (Respondent) Applicant by: Shri Ashok Khandelwal, Chartered Accountant Respondent by: Shri Om Prakash, Sr.DR Date of hearing: 18 06 2024 Date of pronouncement: 18 06 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-2,…