Which sections of the Income Tax Act does Addl. CIT v. Surat Art Silk Cloth Manufacturers Association come up under?

It is most often cited in judgments turning on Section 11, Section 2(15), Section 12, Section 12A, Section 13(8), Section 143(3).

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

Q: How many judgments cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association?

328 judgments on BharatTax cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1), spanning 2001 to 2026.

121 ITR 1Supreme Court of India1980#232 most cited

What is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association authority for?

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

328

judgments rely on this decision, according to BharatTax’s citation analysis of 372,010 Indian tax judgments — from 2001 to 2026.

Also referred to as

Addl CIT v Surat Art Silk Cloth Manufacturers Association · Surat Art Silk · Section 2(15) · Section 11 · charitable purpose · general public utility · dominant object · incidental profit · deployment of profits · unamended Section 2(15) · Section 12 · Section 13(8)

Also reported as

2 Taxmann 501

Sections most often in play

Section 11 Section 2(15)Section 12 Section 12A Section 13(8)Section 143(3)Section 12AA Section 10(20A)

Issues it is cited on

section 52(2)section 10(20a)advancement of general public utility section 13(8)section 52 proviso to section 2(15)section 11(4a)section 2(15)cancellation of registration section 13(3)section 10(23c)section 11(1)

Judgments citing Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, the appeal of the assessee is hereby allowed

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon’ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus . ITA No.1056, 1352 & 1353/Bang/2024 Page 9 of 21 may ensue. The earning of such surplus, in itse…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, the appeal of the assessee is hereby allowed

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-1, Ramnagar

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Multi Commodity Exchange Investor Protection Fund, Mumbai

In the result, appeal of the assessee is allowed

ITA 3262/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Dec 2024AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR

Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

…ction 2(15) of the Act and therefore the it was entitled to exemption u/s 11 of the Act. (d) The appellant also placed reliance on the decisions in cases of ICAI Writ Petition (Civil) No. 1927 Of 2010 dated 19/09/2011, Suart art Silk Mfrs. Association (1979) 121 ITR 1, Ahmedabad Rana Caste Association dated (1983) 140 ITR 1(SC), Sai Publication Fund (2002) 4 SCC 57. H. Abdul Bakhi (1964) 15 STC 664 (SC), Lahore Electric Supply Company (1966) 60 ITR 1(SC).” 4. However, the AO has not agreed with the submission of the assessee and held that its activities were not charitable. The AO was also of the view that asse…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Multi Commodity Exchange Investor Protection Fund, Mumbai

In the result, appeal of the assessee is allowed

ITA 3198/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Dec 2024AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR

Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Multi Commodity Exchange Investor Protection Fund, Mumbai

In the result, appeal of the assessee is allowed

ITA 3197/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR

Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Multi Commodity Exchange Investor Protection Fund, Mumbai

In the result, appeal of the assessee is allowed

ITA 3195/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR

Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

St. Joseph'S Education and Medical Relief Society, Mumbai vs. Asstt. Director of Income Tax -(E)-II(1), Mumbai

ITA 2509/MUM/2024[2010-11]Status: DisposedITAT Mumbai30 Oct 2024AY 2010-11

Bench: Smt Beena Pillai & Smt Renu Jauhri

Section 12ASection 80G

…Hon'ble Supreme Court in case of CIT vs Sandra Chamber of Commerce reported in (1965) 55 ITR 722 and also the decision of Constitutional Bench of 5 judges by Hon'ble Supreme Court in case of a CIT vs Sutat Art Silk Cloth Manufacturers Association reported in 121 ITR 1. He submitted that Hon'ble Supreme Court held that, the basic principle underlying the definition of “charitable purpose…

Sanatana Dharma Vidyasala, Alappuzha vs. The Commissioner of Income Tax (Exemption), Kochi

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

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR

Section 12A(1)(ac)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER I.T.A.Nos.278/COCH./2024 [U/sec.80G of the I.T. Act, 1961] Sanatana Dharma Educational and Cultural Society, Sreekrishna The Commissioner of Income Tax Gardens, CCNB Road, (Exemption), KOCHI. vs. ALAPPUZHA – 688 011 KERALA. KERALA. PAN AAALS1280Q (Appellant) (Respondent) I.T.A.Nos.279/COCH./2024 [U/sec.80G of the I.T. Act, 1961] Sanatana Dharma Vidyasala, 1045/W24, SDV Road, Zilla The Commissioner of Income Tax Court Ward, ALAPPUZHA. (Exemption), KOCHI. vs. PIN – 6…

Sanatana Dharma Educational and Cultural Society, Alappuzha vs. The Commissioner of Income Tax (Exemption), Kochi

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

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR

Section 12A(1)(ac)Section 80GSection 80G(5)

Aadhar Shikshan Sanstha Yelavi, Sangli vs. CIT, Exemption, Pune

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

ITA 748/PUN/2024[-]Status: DisposedITAT Pune12 Sept 2024

Bench: Ms.Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.748/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. Aadhar Shikshan Sanstha The Commissioner Of Yelavi, V Income Tax, Exemption, At Post Yelavi, Tal Tasgaon, S Pune. Dist. Sangli, Sangli – 416416. Pan: Aaata3972D Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Mirtyunjoy Barnwal – Dr Date Of Hearing 11/09/2024 Date Of Pronouncement 12/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iit) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Aadhar Shikshan Sanstha Yelavi [A]

Section 10Section 11Section 80GSection 80G(5)Section 80G(5)(vi)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.748/PUN/2024 िनधा"रण वष" / Assessment Year : N.A. Aadhar Shikshan Sanstha The Commissioner of Yelavi, V Income Tax, Exemption, At Post Yelavi, Tal Tasgaon, s Pune. Dist. Sangli, Sangli – 416416. PAN: AAATA3972D Appellant/ Assessee Respondent /Revenue Assessee by Smt. Deepa Khare – AR Revenue by Shri Mirtyunjoy Barnwal – DR Date of hearing 11/09/2024 Date of pronouncement 12/09/2024 आदेश/ ORDER PER DR. DIPAK P…

Brahman Sabha Karveer, Maharashtra vs. CIT Exemption Pune

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR

Section 13(3)Section 36ASection 41Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.795/PUN./2024 [E-APPEAL] [U/sec.80G(5) of the Income Tax Act, 1961] Brahman Sabha Karveer, The CIT (Exemption), 167 B Ward Mangaldham, Room No.322, 3rd Floor, Income Mangalwar Peth Karveer, vs Tax Office, PMT Bldg., Shankar KOLHAPUR – 416 012 Seth Road, PUNE – 411 037. State of Maharashtra. Maharashtra. PAN AAATB1370L Appellant Respondent For Assessee : -None- For Revenue : Shri Keyur Patel, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 3…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Society for Applied Microwave Electronics Engineering and Research, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1132/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Aug 2024AY 2013-14

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2013-14 Dy. Commissioner Of Society For Applied Income Tax Microwave Electronics (Exemption)- 2(1) Engineering & Room No. 608, Research 6Th Floor, Sameer, Mtnl, Vs. Iit Campus, Peddar Road, Hill Side, Cumbala Hill, Mumbai- 400076. Maharashtra – 400026. Pan: Aalas5825K (Appellant) (Respondent)

For Appellant: Ms. Ritu Pujabi, A.RFor Respondent: Shri S. Srinivasu, CIT- D.R

Section 10(21)Section 11Section 2(15)Section 250

…s charity. If in the process of carrying out such charity, the Appellant makes certain profits it does not amount to carrying business. As the principal emerges from the decision of the Hon'ble Supreme Court in CIT vs. Surat Art Silk Manufacturing Association 121 ITR 1 activity for the profit connotes that the predominant object of the activity must be the making of profit. It is not enough that as a matter of fact the activities results into profit. Where an activity is not pervaded by the profit motive but is carried on primarily for serving the charitable purposes, it would not be correct to describe it as an…

Kerala Industrial Infrastruture Dev Corporation(Kinfra), Trivandrum vs. The Assistant Director of Income Tax(Exemption), Trivandrum

ITA 452/COCH/2014[2009-10]Status: DisposedITAT Cochin14 Aug 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 11Section 143(3)Section 2(15)Section 260ASection 263

…an institution is charitable, any other object which might not be charitable but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charity—Addl. CIT v. Surat Art Silk Cloth Mfrs. Association (1980) 121 ITR 1(SC). 15. The present case in our view is squarely covered by the judgment of this Court in the case of CIT v. Andhra Pradesh State Road Transport Corpn. [1986] 159 ITR 1 in which it has been held that since the Corporation was established for the purpose of providing efficient transport system, having no 7 ITA Nos.452 & 287/Coch/2014. Kerala Indust…

Assistant Director of Income-Tax(Exemption), Trivandrum vs. Kerala Industrial Infrastructure Dev.Corporation, Trivandrum

ITA 287/COCH/2014[2010-11]Status: DisposedITAT Cochin14 Aug 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 11Section 143(3)Section 2(15)Section 260ASection 263

Sou Dwarkabai Shastri Patwardhan Trust, Mumbai vs. CIT (Exemptions), Mumbai

Appeal is allowed for statistical purposes

ITA 1958/MUM/2024[2025-2026]Status: DisposedITAT Mumbai24 Jul 2024AY 2025-2026

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2025-26

For Appellant: NoneFor Respondent: Dr. Kishor Dhule, CIT D.R

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2025-26 M/s. Sou Dwarkabai Shastri CIT (Exemptions), Patwardhan Trust, Room No.601, 3rd Floor, Hanumanvas, 6th Floor, Shastri Hall, Cumballa Hill, Javji Dadaji Marg, Vs. MTNL TE Building, Nana Chowk, Pedder Road, Maharashtra – 400 007 Dr. Gopalrao PAN: AAETS9705Q Deshmukh Marg, Cumballa Hill, Maharashtra–400 026 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Dr. Kishor Dhule, CIT D.R. Date of Hearing : 16 . 07…

M/S Innovtive Microfinance for Poverty Alleviation, Chennai vs. DCIT(Exemptions), Chennai Circle, Chennai

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

ITA 164/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ng in the form of interest on the loans advanced to the self help group members will not defeat the real object in order to deprive of the exemption. 37. Hon’ble Supreme Court in case of Addl. CIT vs. Surat Art Silk Cloth Mfrs. Association reported in (1980) 121 ITR 1 also has held that the main test to find out whether an institution is run for charitable purpose is to find out what is the dominant or the primary purpose of the assessee. Hon’ble Supreme Court observed that it is necessary to analyse whether the purpose was to promote commerce and trade in Art Silk etc. or the advancement of the object of the ge…

Rajasthan Export Promotion Council, Jaipur vs. CIT (Exemption), Jaipur

ITA 563/JPR/2024[2024-25]Status: DisposedITAT Jaipur03 Jul 2024AY 2024-25

For Appellant: 2. Ms.Ruchika Sogani, Advocate-ld.AR of the assessee

Section 10Section 11Section 8Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.563/JPR/2024 निर्धारण वर्ष / Assessment Year : N.A. Rajasthan Export Promotion Council, C/o.Directorate of Industries Udyog Bhawan, Tilak Marg, C-Scheme, Jaipur-302005. PAN: AAKCR0944H Appellant / Assessee The Commissioner of Income Tax(Exemption), Jaipur. Respondent / Revenue Shri Rajeev Sogani, CA & Ms.Ruchika Sogani – Advocate. Shri Arvind Kumar – CIT(DR) Assessee by Revenue by Date of hearing 03/07/2024 Date of pronouncement 03/07/2024…

Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan, Pune vs. CIT Exemption, Pune

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

ITA 844/PUN/2024[-]Status: DisposedITAT Pune24 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.844/Pun/2024 िनधा"रण वष" / Assessment Year : - Sshbpss Ramchandra Gopal V The Commissioner Of Shelar Shherlarmama Yog S Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers Mit College Campus, Paud Road, Kothrud, Pune – 411038. Pan: Aaqts9502D Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri P.R.Mane – Dr Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 26.03.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan

Section 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.844/PUN/2024 िनधा"रण वष" / Assessment Year : - SSHBPSS Ramchandra Gopal V The Commissioner of Shelar Shherlarmama Yog s Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers MIT College Campus, Paud Road, Kothrud, Pune – 411038. PAN: AAQTS9502D Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri P.R.Mane – DR Date of hearing 19/06/2024 Date of pronouncement 24/06/2…

Heritage Youth Foundation, Ichalkaranji vs. CIT, Exemption Pune, Pune

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

ITA 579/PUN/2024[-]Status: DisposedITAT Pune19 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.579/Pun/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner Of C/O.Kamlesh Laddha, Plot S Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. Pan: Aacah5120M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Keyur Patel – Dr Date Of Hearing 12/06/2024 Date Of Pronouncement 19/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 16.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond Heritage Youth Foundation [A]

Section 10Section 11Section 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.579/PUN/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner of C/o.Kamlesh Laddha, Plot s Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. PAN: AACAH5120M Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Keyur Patel – DR Date of hearing 12/06/2024 Date of pronouncement 19/06/2024 आदेश/ ORDER…