ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) v. MANAV

20 SOT 517Income Tax Appellate Tribunal2008#8849 most cited

What is ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) v. MANAV authority for?

The benefit of accumulation of income under sections 11 and 12 cannot be denied for failure to file Form No. 10 during assessment proceedings, as it can be filed at any time during the pendency of such proceedings.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Additional Director of Income Tax (Exemption) v. Manav · 20 SOT 517 · section 11 · section 12 · accumulation of income · Form No. 10 · assessment proceedings · denial of exemption

Sections most often in play

Section 11Section 11(2)Section 11(3)Section 11(3)(d)Section 12ASection 139(1)Section 139(4)Section 143(3)

Issues it is cited on

accumulation of incomesection 13(1)(c)section 13(1)section 10(23c)section 2(15)childapplication of incomeregistration under section 12asection 12aasection 12aincome-tax officersection 10

Judgments citing ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) v. MANAV

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…es DIT (Exemption) v. Wardha Charitable Trust [2002] 120 Taxman 665 Delhi) and DIT v. Sikar Charitable Trust [2002] 120 Taxman 886 (Delhi) are also relevant. 2.4 In the case of Addl. DIT (Exemption) v. Manav Bharati Child Institute and Child Psychology [2008] 20 SOT 517 (Delhi - Trib.), it was held that there is noprohibition in Act to remunerate interested person but such remuneration should be commensurate with services rendered by them and so found, itcannot be said that provisions of section 13(1)(c) are attracted, so as to denybenefit of exemption under sections 11 and 12. C. Profitability: Facts: The Ld. CI…

Income-Tax Officer (Exemption)-2(3), Mumbai, Mtnl Building, Cumbala Hill vs. Seth Damji Laxmichand Jain Dharma Sthanak, Chinchpokali

In the result, the appeal of the revenue bearing ITA No

ITA 4573/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ravi GanatraFor Respondent: Shri Virabhadra Mahajan (SR. DR)
Section 11Section 11(2)Section 11(3)Section 11(3)(d)Section 139(1)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4573/Mum/2025 (Assessment Year: 2017-18) Income-tax Officer vs Seth Damji Laxmichand Jain (Exemption)-2(3), Mumbai Dharma Sthanak, Room No.617, 6th Floor, MTNL 64, Dr. Ambedkar Road, Opp. Building, Cumballa Hill, Dr. D.G. Kalachowki Post Office, Deshmuka Marg, Peddar Road, Chinchpokali, Mumbai-400 012 Mumbai-400 026 PAN: AACTS2218L APPELLANT RESPONDENT Assessee by : Shri Ravi Ganatra Respondent by : Shri Virabhadra Mahajan (SR. DR) Date of hearing :…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…as been given and in Sec. 10(23C)(iiiad) it has not been provided anywhere that if an assessee has not filed ITR the exemption shall be denied. • In the case of Additional Director of Income Tax (Exemption) v/s Manav Bharati Child Institute & Child Psychology 20 SOT 517(Del) held that though filing of Form No. 10 in respect of accumulation of Income of surplus income is mandatory to claim exemption u/s 11 and 12, the same can be filed at any time during the pendency of assessment proceeding and benefit of accumulation of income cannot be denied. • In the case of Haryana Welfare Board v/s CIT 83 CCH 268(P&H) it ha…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…as been given and in Sec. 10(23C)(iiiad) it has not been provided anywhere that if an assessee has not filed ITR the exemption shall be denied. • In the case of Additional Director of Income Tax (Exemption) v/s Manav Bharati Child Institute & Child Psychology 20 SOT 517(Del) held that though filing of Form No. 10 in respect of accumulation of Income of surplus income is mandatory to claim exemption u/s 11 and 12, the same can be filed at any time during the pendency of assessment proceeding and benefit of accumulation of income cannot be denied. • In the case of Haryana Welfare Board v/s CIT 83 CCH 268(P&H) it ha…

Infrastructure Development Fund, Chandigarh vs. ACIT (Exemptions), Chandigarh

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

ITA 285/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh07 Jun 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 285/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The Acit बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./Pan No: Aaal10136K अपीलाथ" ./ Appellant ""यथ" / Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 12ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 285/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The ACIT बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./PAN No: AAAL10136K अपीलाथ" ./ Appellant ""यथ" / Respondent "नधा"रती क" ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Sh…

M/S Wholesale Cloth Merchant, Kota vs. Pr. Commissioner of Income Tax (Central), Rajasthan, Jaipur

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…IT vs. Raj State Seed & Organic Production Certification (2018) 98 CCH 0466 Raj HC Cotton Textiles Export Promotion Council v/s ITO (Exemption) 117 ITD 90 (Mum) Additional Director of Income Tax (Exemption) v/s Manav Bharati Child Institute & Child Psychology 20 SOT 517(Del) Haryana Welfare Board v/s CIT 83 CCH 268(P&H) Association of Corporation & Apex Societies of Handlooms v/s ADIT 351 ITR 287(Del) Raghavan Nair vs. ACIT 402 ITR 0400 (Ker) (2018) 3.6. The ld. Pr. CIT stated that if a person fails to get audited his books of accounts from a chartered accountant, then he will not able to get benefit of section 1…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT(Exemption), Chandigah

In the result, the appeal of the assessee stands partly allowed

ITA 220/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh21 Aug 2020AY 2016-17

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 220/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 M/S Infrastructure Development The Dcit, Exemptions, बनाम Fund, Chandigarh Sco 71-75, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No: Aaali0136K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Pariskhit Aggarwal, CAFor Respondent: Smt. C Chandrakanta, CIT DR
Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 220/CHD/2020 "नधा"रण वष" / Assessment Year : 2016-17 M/s Infrastructure Development The DCIT, Exemptions, बनाम Fund, Chandigarh SCO 71-75, Sector 17-C, Chandigarh "थायी लेखा सं./PAN NO: AAALI0136K अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Pariskhit Aggarwal, CA राज"व क" ओर से/ Revenue…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT, (Exemptions), C-2, Chandigarh

ITA 645/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh31 Jul 2020AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT, (Exemptions), C-2, Chandigarh

ITA 644/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh31 Jul 2020AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

M/S Infrastructure Development Fund, Chandigarh vs. ACIT (Exemptions), Chandigarh

ITA 528/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh31 Jul 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…ein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section 11 and 13(l)(c) of the Act are attracted. The decision of the Honorable Delhi High Court in the case of Privar Seva Sansthan 254 ITR 268 (Del) is also to the same effect. The following are the decision on section 13(3) of the IT Act, 1961 giving below for your kindly consideration. A…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…ein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section 11 and 13(l)(c) of the Act are attracted. The decision of the Honorable Delhi High Court in the case of Privar Seva Sansthan 254 ITR 268 (Del) is also to the same effect. The following are the decision on section 13(3) of the IT Act, 1961 giving below for your kindly consideration. A…

ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) v. MANAV (20 SOT 517) — Cited in 12 Judgments | BharatTax