Annadaneshwara Charitable Trust v. ITO

156 Taxmann.com 270Income Tax Appellate Tribunal2023#11894 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also reported as

203 ITD 641

Sections most often in play

Section 12ASection 139(1)Section 12AASection 11(1)(a)Section 12ABSection 143(1)(a)Section 250Section 44AB

Issues it is cited on

accumulation of incomesection 11(1)(a)section 10(23c)section 11(1)section 57application of incomesection 44aregistration under section 12asection 12aasection 143(1)(a)section 44abrevenue expenditure

Judgments citing Annadaneshwara Charitable Trust v. ITO

School Managing Society Capt. Gurcharan Singh, Kapurthala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 563/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Feb 2026AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

…os. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 5 “i. Saroj Gopal Educational Society vs. ITO (Exemption) 203 ITD 62 (Raipur). ii. DCIT vs. Shree Saraswati Education Sansthan 203 ITD 668 (Ahmedabad) iii. Annadaneshwara Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholding the same. 10. We have heard the rival submissions and considered th…

School Managing Society Capt. Gurcharan Singh, Kaputhala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 562/ASR/2025[2023-24]Status: DisposedITAT Amritsar26 Feb 2026AY 2023-24

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

…os. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 5 “i. Saroj Gopal Educational Society vs. ITO (Exemption) 203 ITD 62 (Raipur). ii. DCIT vs. Shree Saraswati Education Sansthan 203 ITD 668 (Ahmedabad) iii. Annadaneshwara Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholding the same. 10. We have heard the rival submissions and considered th…

Jermel'S Accademy, Siliguri vs. I.T.O., Ward - 1(4), Siliguri

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy ITO, Ward-1(4), Siliguri Vs. (Appellant) (Respondent) PAN: AABTJ0525C Appearances: Assessee represented by : Siddharth Agrawal, Adv. Department represented by : Subhendu Datta, CIT-DR. Date of concluding the hearing : January 30th, 2025 Date of pronouncing the order :…

ACIT., Circle-1(1), Hyderabad, Telangana vs. Ch Venugopal Reddy Educational Society, Hyderabad

In the result, appeal is dismissed and CO is allowed

ITA 749/HYD/2024[2018-19]Status: DisposedITAT Hyderabad17 Oct 2024AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.749/Hyd/2024 (निर्धारण वर्ा / Assessment Year:2018-19) Asst. Commissioner Of Income Ch.Venugopal Reddy Tax Vs. Educational Society Circle-1(1) Hyderabad Hyderabad [Pan : Aaaac5072H] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent Cross Objection No.14/H/2024 (Arising Out Of आ.अपी.सं / Ita No.749/Hyd/2024) (निर्धारण वर्ा / Assessment Year:2018-19) Vs. Asst. Commissioner Of Income Ch.Venugopal Reddy Educational Society Tax Hyderabad Circle-1(1) [Pan : Aaaac5072H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri K.K.Gupta, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 10Section 10(23)Section 11Section 12ASection 143(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.749/Hyd/2024 (निर्धारण वर्ा / Assessment Year:2018-19) Asst. Commissioner of Income Ch.Venugopal Reddy Tax Vs. Educational Society Circle-1(1) Hyderabad Hyderabad [PAN : AAAAC5072H] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent Cross Objection No.14/H/2024 (Arising out of आ.अपी.सं / ITA No.749/Hyd/2024) (निर्धारण वर्ा / Assessment Year:2018-19) Vs. Asst. Commissioner of Income Ch.Venugopal Reddy Educ…

Shrirang Anand Ashram, Thane vs. ADIT, CPC, Bengaluru, Thane

In the result, the appeal by the assessee for the assessment year 2018-

ITA 2931/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Aug 2024AY 2018-19

Bench: Shri Sandeep Singh Karhail & Smt Renu Jauhri

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA no. 2931/Mum./2024 (Assessment Year : 2018–19) ITA no. 2930/Mum./2024 (Assessment Year : 2019–20) ITA no. 2929/Mum./2024 (Assessment Year : 2020–21) & ITA no. 2928/Mum./2024 (Assessment Year : 2021–22) Shrirang Anand Ashram 343, 1, Jasua House, Kapurbawadi, ……………. Appellant Majiwade, Thane (W) PAN-AAFTS8647G v/s ADIT, CPC, BENGALURU Room No. 208, 2nd Floor, Quereshi Mansion, Gokhale Road, Naupada, Near Teen Hath Naka, ……………. Respondent Thane (W)- 400602 Assessee…

Shrirang Anand Ashram, Thane vs. ADIT, CPC, Bengaluru, Thane

In the result, the appeal by the assessee for the assessment year 2018-

ITA 2930/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Aug 2024AY 2019-20

Bench: Shri Sandeep Singh Karhail & Smt Renu Jauhri

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA no. 2931/Mum./2024 (Assessment Year : 2018–19) ITA no. 2930/Mum./2024 (Assessment Year : 2019–20) ITA no. 2929/Mum./2024 (Assessment Year : 2020–21) & ITA no. 2928/Mum./2024 (Assessment Year : 2021–22) Shrirang Anand Ashram 343, 1, Jasua House, Kapurbawadi, ……………. Appellant Majiwade, Thane (W) PAN-AAFTS8647G v/s ADIT, CPC, BENGALURU Room No. 208, 2nd Floor, Quereshi Mansion, Gokhale Road, Naupada, Near Teen Hath Naka, ……………. Respondent Thane (W)- 400602 Assessee…

Shrirang Anand Ashram, Thane vs. ADIT, CPC, Bengaluru, Thane

In the result, the appeal by the assessee for the assessment year 2018-

ITA 2929/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Aug 2024AY 2020-21

Bench: Shri Sandeep Singh Karhail & Smt Renu Jauhri

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA no. 2931/Mum./2024 (Assessment Year : 2018–19) ITA no. 2930/Mum./2024 (Assessment Year : 2019–20) ITA no. 2929/Mum./2024 (Assessment Year : 2020–21) & ITA no. 2928/Mum./2024 (Assessment Year : 2021–22) Shrirang Anand Ashram 343, 1, Jasua House, Kapurbawadi, ……………. Appellant Majiwade, Thane (W) PAN-AAFTS8647G v/s ADIT, CPC, BENGALURU Room No. 208, 2nd Floor, Quereshi Mansion, Gokhale Road, Naupada, Near Teen Hath Naka, ……………. Respondent Thane (W)- 400602 Assessee…

Shrirang Anand Ashram, Thane vs. ADIT, CPC, Bengaluru, Thane

In the result, the appeal by the assessee for the assessment year 2018-

ITA 2928/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Aug 2024AY 2021-22

Bench: Shri Sandeep Singh Karhail & Smt Renu Jauhri

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA no. 2931/Mum./2024 (Assessment Year : 2018–19) ITA no. 2930/Mum./2024 (Assessment Year : 2019–20) ITA no. 2929/Mum./2024 (Assessment Year : 2020–21) & ITA no. 2928/Mum./2024 (Assessment Year : 2021–22) Shrirang Anand Ashram 343, 1, Jasua House, Kapurbawadi, ……………. Appellant Majiwade, Thane (W) PAN-AAFTS8647G v/s ADIT, CPC, BENGALURU Room No. 208, 2nd Floor, Quereshi Mansion, Gokhale Road, Naupada, Near Teen Hath Naka, ……………. Respondent Thane (W)- 400602 Assessee…

Sant Shankar Maharaj Ashram, Amravati vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal of the assessee is allowed for statistical purposes

ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 11Section 143(1)Section 246A(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 334/NAG/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. PAN: AAHTS0026K . . . . . . . अपीलार्थी / Appellant बिधम / V/s Dy. Commissioner of Income Tax, CPC, Bengaluru. . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Mahavir Atal [‘Ld. AR’] Revenue by : Mr K C Kanojiya [‘Ld. DR’] सुनवाई की तारीख…

Annadaneshwara Charitable Trust v. ITO (156 Taxmann.com 270) — Cited in 9 Judgments | BharatTax