Association of Corporation & Apex Societies of Handlooms v. Asstt. DIT

351 ITR 287High Court2013#12713 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 11 Section 12AA Section 10(23C)(v)Section 139(4A)Section 142(1)Section 10B Section 119(2)(b)Section 12

Issues it is cited on

section 10b(8)section 139(4a)section 119(2)section 10b section 10(23c)section 12aa application of income section 119 section 143(1)(a)section 12a section 10 section 12

Judgments citing Association of Corporation & Apex Societies of Handlooms v. Asstt. DIT

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

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

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

…e Board v/s CIT 83 CCH 268(P&H) it has\nbeen held that information in form 10 was required to be furnished at any time\nbefore the finalization of the assessment proceedings.\n• In the case of Association of Corporation & Apex Societies of Handlooms\nv/s ADIT 351 ITR 287(Del) it has been held that when the revenue re-open the\nassessment by invoking S. 147 of the said Act the assessee would not be\nremediless and would not be barred from furnishing Form -10 during those\nassessment proceedings.\n• Also refer Raghavan Nair vs. ACIT 402 ITR 0400 (Ker) (2018)\nThe ratio of the above judgments are also applicable in…

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

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

B R HOSPITAL AND RESARCH INSTITUTE,NEW DELHI vs. ITO,WARD-EXEMPTION 1(3), DELHI

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

ITA 1336/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Jul 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10BSection 11Section 143(1)Section 234BSection 37

…y Submissions and case law regarding these grounds (Pages 66-71 of PB) Audit Report was given in Return Form (Pages 31-33 of PB) Application for additional evidence (Pages 41-47 of PB) Association of Corporation and Apex Societies of Handlooms v. ADIT (2013) 351 ITR 287 (Del) B R Hospital and Research Institute vs. ITO CIT v. Sakal Relief Fund, 2017 (4) TMI 772 (Bom) (Pages 21-24 of case law compilation) CIT v. Software Technologies Parks of India, 2019 (8) TMI 168(Del) (Pages 19-20 of case law compilation) CIT Vs. Contimeters Electricals P. Ltd., 317 ITR 249 (Del.) CIT Vs. Integrated Databases India 178 Taxma…

ASSISTANT COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, AURANGABAD vs. M/S. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR APCHALNAGAR SAHIB,, NANDED

In the result, the appeal filed by the Revenue stands dismissed

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena

Section 10Section 11Section 12ASection 143(3)

…Association, 247 ITR 201 (SC), (ii) Hon’ble Gujarat High 4 Court in the case of ACIT vs. Stock Exchange Ahmedabad, 25 Taxmann.com 469 (Guj.) and (iii) Hon’ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms vs. ADIT, 351 ITR 287 (Delhi) held that furnishing of audit report before completion of the assessment proceedings would constitute sufficient compliance and claim for exemption u/s 10(23C)(v) cannot be denied. Similarly, the ld. CIT(A) also held that the findings of the Assessing Officer that the funds of the trust were not properly utilized is bald allegation as the…

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE 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 (…

ACIT (EXEMPTION), NEW DELHI vs. JAMNALAL BAJAJ FOUNDATION, NEW DELHI

In the result appeal filed by the revenue stands dismissed

ITA 1246/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Nov 2017AY 2011-12

Bench: Shri R S Syal & Smt. Beena A Pillaia.Y. 2011-12 Acit (Exemption) Jamnalal Bajaj Foundation Circle 1(1), E 2 Block Vs. B 60-61, Naraina Industrial Pratyaksh Kar Bhawan Area, Phase Ii Dr.Shyama Parsad New Delhi 110 028 Mukherjee Civic Centre New Delhi 110 002 Pan: Aaatj0402B (Appellant) (Respondent)

Section 11Section 11(1)Section 11(2)Section 12Section 139Section 143

…ate its claim. Page 2 of 8 ITA 1246/Del/2016 Assessment Year 2010-11 Jamnalal Bajaj Foundation • CIT vs. Nagpur Hotel owners Association, reported in 247 ITR 201 (SC); • Association of Corporation and Apex Societies of Handlooms vs. ADIT, reported in (2013) 351 ITR 287; • Trustees of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs. CIT reported in 207 ITR 368. 2.2. It was contended by assessee that all the relevant information regarding the exercise of option under explanation 2 to section 11 (1) of the Act was filed along with the return of income. Assessee submitted that as it received donation agg…