ACIT v. Stock Exchange Ahmedabad

25 Taxmann.com 469High Court2012#18576 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also reported as

210 Taxmann 28

Sections most often in play

Section 11 Section 10(23C)(v)Section 12AA Section 139(4A)Section 142(1)Section 12A Section 143(2)Section 143(3)

Issues it is cited on

section 139(1)section 139 section 11 section 13 prescribed section 250 total income company section 143(3)

Judgments citing ACIT v. Stock Exchange Ahmedabad

SHREE SUBRAHMANYA TEMPLE ,THOKUR vs. ITO, EXEMPTIONS, WARD-2, MANGALORE

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

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

…e assessee from claiming the exemption, especially when the form was filed before the completion of the assessment. 12. Moreover, the assessee relied on the judgment of Hon’ble Gujarat High Court, in the case of ACIT v. Stock Exchange, Ahmedabad (reported in 210 Taxmann 28), held that where an assessee has filed Form 10 under Rule 17 before the completion of the assessment, the requirements of section 11(2) are deemed to be satisfied, and the . Page 5 of 10 assessee is entitled to exemption. Similarly, the assessee also referred the Hon’ble Supreme Court, in the landmark decision of CIT v. Nagpur Hotel Owners’…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

MADHUCHAMPAKLAL CHARITABLE TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1 (EXEMPTION), AHMEDABAD

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

ITA 575/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 575/Ahd/2023 धििाधरणवरध/Asstt. Year: 2016-2017 Madhuchampaklal Income Tax Officer, Charitable Trust, Vs. Ward 1(Exemptions) Harikunk, Ahmedabad. Opposite C.N Vidyalaya, Ambawadi-380006. Pan: Aaatm3257B

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri V.K Mangla, Sr.DR

Section 11Section 11(2)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 575/AHD/2023 धििाधरणवरध/Asstt. Year: 2016-2017 Madhuchampaklal Income Tax Officer, Charitable Trust, Vs. Ward 1(Exemptions) Harikunk, Ahmedabad. Opposite C.N Vidyalaya, Ambawadi-380006. PAN: AAATM3257B (Applicant) (Respondent) Assessee by : Shri Dhrunal Bhatt, AR Revenue by : Shri V.K Mangla, Sr.DR सुिवाईकीतारीख/Date of Hearing : 12/02/2024 घोरणाकीतारीख/Date of Pronouncement: 03/04/2024 आदेश/O R D E R PER WASEEM AH…

ASSISTANT COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, AURANGABAD vs. M/S. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR APCHALNAGAR SAHIB,, NANDED

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

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena

Section 10Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2119/PUN/2017 िनधा"रण वष" / Assessment Year: 2014-15 ACIT, Exemption Circle, Vs. M/s. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. PAN : AABTT2452Q Appellant Respondent Revenue by : Shri Sardar Singh Meena Assessee by : Shri Nikhil S. Pathak Date of hearing 26.05.2022 : Date of pronouncement : 09.06.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue directed agains…