Association of Indian Panel Board Manufacturer v. Deputy Commissioner of Income Tax

482 ITR 54High Court2025#12836 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 11 Section 143(1)Section 119(2)(b)Section 12 Section 12A Section 139(1)Section 12AA Section 139

Issues it is cited on

section 119(2)section 119(2)(b)section 11(1)section 119 principal commissioner of income-tax section 12a section 12 section 143(1)section 11 section 139(1)section 139 section 143

Judgments citing Association of Indian Panel Board Manufacturer v. Deputy Commissioner of Income Tax

DE vs. Than Trust, Vadodara

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

…e Tax Act. The Ld. AR submitted that the assessee trust had filed return of income declaring total income as NIL and is registered under Section 12A of the Act. The Ld. AR relied upon the following decisions: (i) Association of India Panel Board Manufacturer 482 ITR 54 (Guj.) (ii) Laxminarayan Dev Shrishan Seva Kendra 167taxmann.com 548 (Guj.) (iii) Anjana Foundation 168 taxmann.com 462 (Guj.) (iv) Health Foundation and Research Centre 175 taxmann.com 447 (Ahd.) (v) Aurangabad Electricals Pvt. Ltd. (Supreme Court) 2010 SCC Online SC 1277 8. The Ld. AR submitted that merely in delay in filing the Form 10B and th…

Aditi Educational Trust, Bengaluru vs. Income Tax Officer, (Exemptions), Ward - 1, Bengaluru

ITA 2492/BANG/2025[2022-23]Status: DisposedITAT Bangalore07 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

…022 where in the correct form was uploaded in form number 10B. 14. Identical issue arose before the Hon’ble Gujarat High court in Association of Indian Panel Board Manufacturer vs. Deputy Commissioner of Income Tax [2023] 157 taxmann.com 550 (Gujarat)/[2025] 482 ITR 54 (Gujarat)[21-03-2023] where in audit report in Form No. 10B though was not filed with the return of income, the same was available with the Assessing Officer when he processed the return of income u/s. 143(1). It was held that the condition for claiming exemption u/s. 11 was satisfied. ITA No.2491 & 2492 /Bang/2025 Aditi educational Trust Vs. The…

Aditi Educational Trust, Bengaluru vs. Income Tax Officer, (Exemptions), Ward - 1, Bengaluru

ITA 2491/BANG/2025[2021-22]Status: DisposedITAT Bangalore07 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

Ummeed Foundation, Vadodara vs. The ITO, Ward 3(1)(2), Vadodara

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

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

…is filed at the later stage, the assessee will be entitled to claim exemption u/s. 11 of the Act. The observation of the Hon’ble High Court in that case is as under: “7.1 In Association of Indian Panel Board Manufacturers v Dy CIT [2023] 157 taxmann.com 550/482 ITR 54 (Gujarat), this Court has categorically held that filing of Form 10B is only a procedural requirement and the failure to file Form 10B along with the return of income cannot be treated as mandatory requirement for the purpose of claiming exemption under Section 11 and 12 of the Act and even if such Form is filed at a later stage, the Assessee will…

Madhu Devi Saraf Educatonal Trust, Kolkata vs. DCIT, Central Circle 3(3), Kolkata

In the result, appeal of the assessee partly allowed for statistical purposes

ITA 2160/KOL/2025[2023-2024]Status: DisposedITAT Kolkata28 Jan 2026AY 2023-2024

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri P.R.Kothari, ARFor Respondent: Shri Altaf Hussain, Sr. DR

Section 11Section 11(1)Section 119Section 143(1)Section 143(3)

…had been filed on 04/10/2023. Admittedly, this form is a wrong form which was filed. The correct has been filed before the AO in the course of assessment. The Hon’ble Gujarat High Court in the case of Association of Indian Panelboard Manufacturer, reported in 482 ITR 54 (Gujarat) has held that filing of form is a procedural issue. The relevant observations of the Hon’ble High Court in para 5.5 to 6.1 are as follows :- 5.5 It is to be observed in the present case that the Form D-the audit report, though was not filed with the return of income, the same was available with the Assessing Officer when he processed the…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…ion) [2025] 175 taxmann.com 922 (Gujarat) [30.04.2025]wherein it was held at paragraph Nos. 7.1, 7.2 & 8 of the order as under:- ……………………. “7. DISCUSSION &FINDINGS :- 7.1 In Association of Indian Panel Board Manufacturers v. Dy.CIT [2023] 157 taxmann.com 550 /482 ITR 54 (Gujarat), this Court has categorically held that filing of Form 10B is only a procedural requirement and the failure to file Form 10B along with the return of income cannot be treated as mandatory requirement for the purpose of claiming exemption under Section 11 and 12 of the Act and even if such Form is filed at 5 Kinkini Bhilwara a later stag…

Shree Dandeshwar Shankar Mandir Trust, Mumbai vs. ITO (Exem)-1, Mumbai

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

ITA 6321/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailshree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant Pan: Aajts6534L V/S Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore.

For Appellant: Ms. Neelam JadhavFor Respondent: Ms. Neena Jeph, CIT-DR

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…g exemption under sections 11 and 12 of the Act. The relevant findings of the Hon’ble Gujarat High Court, in the decisions cited supra, are reproduced as follows: - “7.1 In Association of Indian Panel Board Manufacturers v. Dy. CIT [2023] 157 taxmann.com 550 /482 ITR 54 (Gujarat), this Court has categorically held that filing of Form 10B is only a procedural requirement and the failure to file Form 10B along with the return of income cannot be treated as mandatory requirement for the purpose of claiming exemption under Section 11 and 12 of the Act and even if such Form is filed at a later stage, the Assessee will…

Shree Bhakt Samaj Vikas Education Trust, Bodeli vs. Asst. Commissioner of Income Tax Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 775/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri Alpesh Parmar, CIT DR

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

…o hereby quashed and set aside. The delay condonation application filed by the writ-applicant before the respondent no. 2 is hereby allowed.” 10. In the case of Association of Association of Indian Panelboard Manufacturer v. Dy. CIT [2023] 157 taxmann.com 550/482 ITR 54 (Gujarat)/R/Tax Appeal No. 655 of 2022 vide order dated 21.03.2023 Shree Bhakt Samaj Vikas Education Trust vs. ACIT(E) Asst.Year –2021-22 - 6– the Gujarat High Court held that once the audit report in Form 12B is found to be available with the Assessing Officer before conclusion of assessment proceedings, the requirement of law is satisfied. While…