Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax

Q: How many judgments cite Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax?

14 judgments on BharatTax cite Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax (165 Taxmann.com 510), spanning 2024 to 2026.

Q: Which sections of the Income Tax Act does Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 12A, Section 154, Section 11(2).

165 Taxmann.com 510High Court2024#7700 most cited

What is Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax authority for?

The filing of an audit report within the time limit prescribed under section 139(1) is not mandatory and filing it before the completion of assessment or passing of an intimation order is considered full compliance with the Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2026.

Also referred to as

Associated Chambers of Commerce and Industry of India · section 139(1) · audit report filing · delay in filing · charitable trust exemption · Form 10B · assessment completion · intimation order · substantial compliance · procedural condition

Sections most often in play

Section 11 Section 143(1)Section 139(1)Section 12A Section 154 Section 11(2)Section 250 Section 10(20A)

Issues it is cited on

section 10(20a)section 4(2)section 10(20)section 58 section 12aa(3)section 60 section 11(5)section 11(1)section 55 section 13(3)section 11(2)section 13(1)(c)

Judgments citing Associated Chambers of Commerce and Industry of India v. Deputy Commissioner of Income-tax

G.C.T.Alumni Association, Coimbatore vs. ACIT, Exemptions, Coimbatore

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21 G.C.T. Alumni Association, The ACIT (Exemptions), GCT Alumini Center, GCT Campus, Vs. Coimbatore. Govt. College of Technology, Coimbatore-641013 PAN: AAAAG 5399 P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ" की ओर से /Respondent by : Dr. M.D. V…

Keystone Foundation, Nilgiris vs. ACIT, Exemptions Ward, Coimbatore

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

ITA 1680/CHNY/2025[2023-24]Status: DisposedITAT Chennai29 Aug 2025AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT

Section 11Section 139(1)Section 139(5)Section 143(1)Section 143(1)(A)Section 164(2)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [PAN:AAATK0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, Advocate ""थ" की ओर से/R…

Victoria Educational Trust, Chennai vs. ITO, Exemption Ward-3, Chennai

The appeal of the assessee is allowed

ITA 946/CHNY/2025[2022-23]Status: DisposedITAT Chennai05 Aug 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Kumar Chandan, J.C.I.T

Section 11Section 12(1)(ac)Section 12ASection 143(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, ITO, 62, 6th Street, vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [PAN:AABTV-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent by : Shri…

Apna Ghar Ashram, Jodhpur vs. DDIT, CPC / ITO, Ward (Exemption), Bangalore / Jodhpur

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)

Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, JODHPUR HEARING THROUGH: VIRTUAL MODE BEFORE: SHRI. LALIET KUMAR, JM & DR. MITHA LAL MEENA, AM ITA No. 730 /Jodh/ 2024 Assessment Year : 2022-23 Apna Ghar Ashram Vs. The DDIT, CPC C/o Rajendra Jain Advocate, Bangalore 106, Akshay Deep Complex, 5th B Road, Sardarpura, Jodhpur PAN NO: AAITA7441B Appellant Respondent Assessee by : Shri Rajendra Jain, Advocate Revenue by : Shri Karni Dan, Addl. CIT(Sr. D.R) Date of Hearing : 21/05/2025 Date of Pronouncement : 02/06/2025 आदेश/Order PER LALIET KUMAR, J.M: This appeal by the assessee is directed against the order pa…

Jayshri Gopallal Maharajshrini Surat Srusti Trust, Surat vs. ITO, Exemption Ward, Surat

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1238/SRT/2024 (Assessment Year: 2022-23) Jayshri Gopallal Maharajshrini Vs. Assistant Director of Income Surat Srusti Trust, Tax, CPC, Bengaluru Makanjipark Society, Nr. Balashram, Katargam, Income Tax Officer, (JAO), Surat-395004 Exemption Ward, Surat [PAN No.AAATJ1753H] (Appellant) .. (Respondent) Shri Chitrang Vaiwala, C.A. from the office Appellant by : of Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, CIT DR Date of Hea…

Home of Love, Kozhikode vs. ITO, Exemption Ward, Kozhikode

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

ITA 152/COCH/2025[2021-22]Status: DisposedITAT Cochin27 Mar 2025AY 2021-22

Bench: Shri Inturi Rama Rao

For Appellant: Sri.G.Surendranath Rao, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 11Section 12ASection 139(1)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member ITA No.152/Coch/2025 : Asst.Year 2021-2022 Home of Love The Income Tax Officer 29/155B Nethaji Nagar Colony v. (Exemption) Pulparathazham Road Kozhikode. Kottoolli Kozhikode – 673 016. PAN : AAAAH5917J. (Appellant) (Respondent) Appellant by : Sri.G.Surendranath Rao, CA Respondent by : Smt.Leena Lal, Senior AR Date of Date of Hearing : 13.03.2025 Pronouncement : 27.03.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Inco…

Sasikala Educational Trust, Madurai vs. ITO, Exemptions, Madurai

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

ITA 3342/CHNY/2024[2022-23]Status: DisposedITAT Chennai24 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपील सं./Ita No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23

For Appellant: The assessee is a trust filed its return of income for the AY-2022-23For Respondent: Shri Shivanand K Kalakeri, CIT

Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 44A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद! एवं माननीय "ी जगदीश, लेखा सद! के सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23 Sasikala Educational Trust, Income Tax Officer(Exemption), No.106, Sivagangai Road, Vs. Madurai. Anna Nagar S.O(Madurai) Madurai North, Tamil Nadu-625020. [PAN: AADTS2444M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ. की ओर से/ Appellant by Shri R.Kumar, Advocate : 01थ. की ओ…

Shree Spanan Foundation, Mumbai vs. Income Tax Officer-CPC Bangaluru, Mumbai

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

ITA 2001/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhan

Section 10BSection 12Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234FSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2001/MUM/2024 (A.Y: 2020-21) Shree Spandan Foundation ITO Ward 11(2)(1) A-401, Back Road, Oberoi Sky Vs. Aayakar Bhavan, Mumbai. Heights, Lokhandwala, Andheri (W), Mumbai – 400 053 PAN: AAPCS8060G (Appellant) (Respondent) Assessee Represented by : Shri R. Prasad Rao, Ld. AR Department Represented by : Ms. Rajeshwari Menon, Ld. DR Date of conclusion of Hearing : 22.11.2024 Date of Pronouncement : 21.02.2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.):…

Moradabad Development Authority, Moradabad vs. Dy. CIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR

Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR

Section 11Section 12ASection 13Section 154Section 2(15)Section 250

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR

Section 11Section 12ASection 13Section 154Section 2(15)Section 250

Dy. CIT(Exemption), Lucknow vs. Moradabad Development Authority, Moradabad

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR

Section 11Section 12ASection 13Section 154Section 2(15)Section 250

The Education Renaissance Trust, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result appeal of the assessee is allowed for sta"s"cal purpose

ITA 1029/HYD/2024[2020-21]Status: DisposedITAT Hyderabad17 Jan 2025AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 1029/Hyd/2024 ("नधा"रण वष" / Assessment Year: 2020-21) The Education Dcit, Renaissance Trust, Vs. Central Circle-1(4), Hyderabad. Hyderabad. [Pan : Aaatt4033C] अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Srinath Sadanala, Sr. AR

…art from this, learned AR cited that the view taken by the Hon’ble High Courts of Gujarat, Delhi and Bombay in the cases of Trust For Reaching The Unreached Through Trustee (2021) 126 Taxmann.com 77, Associated Chamber of Commerce and Industry of India (2024) 165 Taxmann.com 510 and Al Jamia Mahammediyah Educa"on Society (2024) 162 Taxmann.com 114 respec"vely in support of his conten"on that when the assessee substan"ally sa"sfies the Page 3 of 5 The Educa"on Renaissance Trust condi"on for availing the benefit of exemp"on as a trust, merely on bar of limita"on in furnishing the audit report in Form No. 10, the tr…

Ada Atham Darji Pragati Mandal, Mumbai vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bengaluru

Appeal of the assessee is allowed

ITA 2684/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Oct 2024AY 2020-21

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2020-21 Ada Atham Darji Pragati Deputy Director Of Mandal, Income Tax, Cpc, A2 Anand Nagar, Forjett Bengaluru, Street, Vs. Mumbai 400036 (Appellant) (Respondent) Pan Aaata 5671P Assessee By Shri Bhupendra Karkhanis Revenue By Shri Manoj Kumar Sinha, Senior (Dr) 18Th July, 2024 Date Of Hearing 08Th October, 2024 Date Of Pronouncement

Section 11Section 139(1)Section 143(1)

…A Y : 2020–21 ADA Atham Darji Pragati Mandal Vs. DDIT, CPC, Bengaluru, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI Raj Kumar Chauhan, JM A.Y.2020-21 ADA Atham Darji Pragati Deputy Director of Mandal, Income Tax, CPC, A2 Anand Nagar, Forjett Bengaluru, Street, Vs. Mumbai 400036 (Appellant) (Respondent) PAN AAATA 5671P Assessee by Shri Bhupendra Karkhanis Revenue by Shri Manoj Kumar Sinha, Senior (DR) 18th July, 2024 Date of hearing 08th October, 2024 Date of pronouncement O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee again…