All Angels Educational Society v. Chief CIT, Chennai-III

72 Taxmann.com 251High Court2016#10726 most cited

What is All Angels Educational Society v. Chief CIT, Chennai-III authority for?

A statutory authority cannot condone delay if there is no specific provision empowering it to do so. If an application is rejected solely on grounds of limitation, the merits of the matter cannot be examined.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

All Angels Educational Society · Chief CIT · condonation of delay · statutory authority · no power to condone delay · section 10(23C) · rejection on limitation

Sections most often in play

Section 250Section 253(5)Section 144Section 251(1)(a)Section 251(1)(b)Section 251(2)Section 68

Issues it is cited on

section 10(23c)(vi)section 10(23c)chief commissionersection 10condonation of delayprevious yearprescribedpersondocumentindiatotal incomebusiness

Judgments citing All Angels Educational Society v. Chief CIT, Chennai-III

Our Vision Entertainment LLP, Mumbai vs. Assistant Commissioner of Income Tax Circle 24(1), Mumbai

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

ITA 4724/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhriassessment Year: 2016-17 M/S. Our Vision Entertainment Income Tax Officer Llp, 15(1)(1), Office No.304, Twin Complex B 103, Aayakar Bhavan, Vs. Block, Andheri East Mumbai - 400020 Opp Marol Fire Brigade Maharashtra - 400 059 Pan: Aaefo8646C (Appellant) (Respondent)

Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MS. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s. Our Vision Entertainment Income Tax Officer LLP, 15(1)(1), Office No.304, Twin Complex B 103, Aayakar Bhavan, Vs. Block, Andheri East Mumbai - 400020 Opp Marol Fire Brigade Maharashtra - 400 059 PAN: AAEFO8646C (Appellant) (Respondent) For Assessee Shri Karna Thaker, Ld. AR : For Revenue Shri Virabhadra S. Mahajan, Ld. : Sr. DR Date of Hearing : 02-12-2025 Date of Pronouncement : 02-12-2025 O R D E R Per : Narender Kumar Choudhry…

M/S Sant Yogiraj Urban Credit Co-Op Society, Nagpur vs. Income Tax Officer Ward-4(4), Nagpur

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

ITA 203/NAG/2025[2018-19]Status: DisposedITAT Nagpur16 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry& Shri K.M. Roy

For Appellant: Shri D.P. Lohiya, Ld. CAFor Respondent: Shri Anand Nagrale, Ld. Sr. DR
Section 250Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER& SHRI K.M. ROY, ACCOUNTANT MEMBER I.T.A.No. 203/NAG/2025 (Assessment Year 2018-19) M/s. Sant Yogiraj Urban ITO, Ward-4(4), Nagpur. Credit Co–op Society, 22, vs. Noor Nagar, Swami Amma, Umred Road, Dighori, Nagpur. PAN : AAQAS 3121 F (Appellant) (Respondent) For Assessee : Shri D.P. Lohiya, Ld. CA For Revenue : Shri Anand Nagrale, Ld. Sr. DR Date of Hearing : 16.06.2025 Date of Pronouncement : 16.06.2025 ORDER PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferred by the Assessee against the or…

Madurai Agri Business Incubation Forum, Coimbatore vs. CIT(Exemptions), Chennai

In the result, all the appeals filed by the assessees are allowed for statistical purposes

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Respondent Appellant By ITA Nos. Appellant Respondent By (Shri) (Shri) M/s. CIT-1982 Charitable Trust, The Income Tax Officer, 14, Krishna Gardens, R. Clement N. Arjun Nanjundapuram Road, Exemptions, Ramesh Raj, CA Coimbatore – 641 036. Chennai. Kumar, CIT PAN: AACTC 8560B M/s. Madurai Agri Business Incubation Forum, The Directorate of Agribusiness Commissioner H. R…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 17/RPR/2021[2020-21]Status: DisposedITAT Raipur15 Jun 2023AY 2020-21

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 16/RPR/2021[2019-20]Status: DisposedITAT Raipur15 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Manav Rachna Education Society, Raipur vs. Commissioner of Income Tax ( Exemption), Bhopal

ITA 1/RPR/2021[2018-19]Status: DisposedITAT Raipur19 Jan 2023AY 2018-19

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 10Section 10(23)(vi)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 01/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 PAN: AAAAC6228R . ......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemptions), Bhopal (M.P). ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri Debashish Lahiri, CIT-DR सुनवाई क" तार"ख / Date…

M/S Durg Education and Charitable Society, Durg(Cg) vs. The Commisioner of Income Tax, Exemption, Bhopal

ITA 35/BIL/2016[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.35/Rpr/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education & Charitable Society, Hig 110, Padmanabhpur, Durg (C.G.)-491 001 Pan : Aaaad3802C .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee By : None Revenue By : Shri P.K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 25.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

For Appellant: NoneFor Respondent: Shri P.K Mishra, CIT-DR
Section 10

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.35/RPR/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education and Charitable Society, HIG 110, Padmanabhpur, Durg (C.G.)-491 001 PAN : AAAAD3802C .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee by : None Revenue by : Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.07.2022 घोषणा क" तार"ख / Date of Pronouncement : 09.09.2022…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemption), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 587/KOL/2020[2018-19]Status: HeardITAT Kolkata20 Apr 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemptions), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 586/KOL/2020[2017-18]Status: HeardITAT Kolkata20 Apr 2022AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…

Bishnupur Public Education Institute, Kolkata vs. CIT(Exemption), Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 585/KOL/2020[2016-17]Status: HeardITAT Kolkata20 Apr 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

…ITA Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 585, 586 & 587/KOL/2020 Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute,...............................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABTB4176D] -Vs.- Commissioner of Income Tax (Exem…