Association of Indian Panelboard Manufacturer v. DCIT

143 Taxmann.com 418Income Tax Appellate Tribunal2022#5419 most cited

What is Association of Indian Panelboard Manufacturer v. DCIT authority for?

The jurisdictional Commissioner or Director of Income Tax, not the Commissioner (Appeals), has the power to condone delays in filing Form 10B under Section 119(2)(b) of the Income-tax Act.

21

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

Also referred to as

Association of Indian Panelboard Manufacturer v DCIT · Form 10B delay · condonation of delay · Section 119(2)(b) · jurisdictional Commissioner · Commissioner (Appeals) · ITAT Ahmedabad

Sections most often in play

Section 143(1)Section 11Section 119(2)(b)Section 139(1)Section 12ASection 12AASection 250Section 10B

Issues it is cited on

section 10b(8)section 12a(1)(b)section 119(2)section 119(2)(b)section 10bsection 288maximum marginal ratesection 119section 12aasection 11(2)application of incomesection 12a(1)

Judgments citing Association of Indian Panelboard Manufacturer v. DCIT

Tathagat, New Delhi vs. AO Centralized Processing Center, Income Tax Depatment Bengaluru

In the result, the appeal of Revenue is dismissed

ITA 7273/DEL/2025[2022-2023]Status: DisposedITAT Delhi18 Mar 2026AY 2022-2023

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7272/DEL/2025 (A.Y. 2021-22) Tathagat Vs Income Tax Officer 31, FIE, Patparganj, (Exemption), Ward 2(3), room New Delhi No. 2407, 24th Floor, Civic PAN: AABTT8499H Centre, New Delhi Appellant Respondent Assessee by Sh. Alok Kumar Chandra, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the Commissio…

Tathagat, New Delhi vs. AO Centralized Processing Center, Income Tax Depatment Bengaluru

In the result, the appeal of Revenue is dismissed

ITA 7272/DEL/2025[2021-2022]Status: DisposedITAT Delhi18 Mar 2026AY 2021-2022

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7272/DEL/2025 (A.Y. 2021-22) Tathagat Vs Income Tax Officer 31, FIE, Patparganj, (Exemption), Ward 2(3), room New Delhi No. 2407, 24th Floor, Civic PAN: AABTT8499H Centre, New Delhi Appellant Respondent Assessee by Sh. Alok Kumar Chandra, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the Commissio…

Tathagat, New Delhi vs. AO Central Processing Center, Income Tax Department

In the result, the appeal of Revenue is dismissed

ITA 7271/DEL/2025[2020-2021]Status: DisposedITAT Delhi18 Mar 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7272/DEL/2025 (A.Y. 2021-22) Tathagat Vs Income Tax Officer 31, FIE, Patparganj, (Exemption), Ward 2(3), room New Delhi No. 2407, 24th Floor, Civic PAN: AABTT8499H Centre, New Delhi Appellant Respondent Assessee by Sh. Alok Kumar Chandra, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the Commissio…

Shri Dandi Sewa Ashram, Onkareshwar vs. Income Tax Officer Exemption, Bhopal

ITA 560/IND/2025[2017-18]Status: DisposedITAT Indore27 Feb 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 10Section 10(24)Section 11Section 124Section 143(1)Section 154Section 246ASection 250Section 253

…Shri Dandi Sewa Ashram ITA No. 560/Ind/2025 - AY: 2017-18 आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.560/Ind/2025 (AY: 2017-18) Shri Dandi Sewa Ashram, Omkareshwar, District Khadwa (PAN:AAETS5226J) (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement बनाम / Vs. I.T.O. Exemption, Bhopal (Respondent) Sh. S.S. Deshpande, CA Sh. Ashish Porwal, Sr.DR 12.02.2026 27.02.2026 आदेश / ORDER Per Paresh M Joshi, J.M.: This is an Appeal filed by the Assessee und…

M.N. Chickkanna Chettiar Trust, Tiruppur vs. ACIT (Exemptions), Coimbatore

In the result the appeal of the assessee for the A

ITA 1568/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. T.Banusekar, AdvocateFor Respondent: Ms. R. Kavitha, Addl. C.I.T
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 234BSection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1568/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 M.N.Chickkanna Chettiar Trust, ACIT (Exemptions), 251, B.S. Sundaram Road, vs. Coimbatore. Palayakkadu, Tiruppur – 641 601. [PAN:AAATM-4901-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T.Banusekar, Advocate ()यथ' क* ओर से/Respondent by : Ms. R. Kavitha,…

Manilal Bhanabhai Gohil Education Trust, Na vs. Arivs.ITO(Exemption), Surat

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

ITA 1079/SRT/2024[2022-23]Status: DisposedITAT Surat14 Oct 2025AY 2022-23

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1079/Srt/2024 Assessment Year: 2022-23 (Hybrid Hearing) Manilal Bhanabhai Gohil Income Tax Officer (Exemption), बनाम/ Education Trust, Surat, Ayakar Bhawan, Majura Vs. Post Box No.68, Nr. Ramaben Gate, Surat-395 001 Hospital, Bodali, Navsari- 396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtm 9517 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Kamlesh Bhatt, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 14/10/2025

Section 11Section 12ASection 139(1)Section 143(1)Section 250Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1079/SRT/2024 Assessment Year: 2022-23 (Hybrid hearing) Manilal Bhanabhai Gohil Income Tax Officer (Exemption), बनाम/ Education Trust, Surat, Ayakar Bhawan, Majura Vs. Post Box No.68, Nr. Ramaben Gate, Surat-395 001 Hospital, Bodali, Navsari- 396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABTM 9517 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Kamlesh Bhatt, CA राज" की ओर से /Respondent by Shri Ajay Uke, Sr-DR सुनवा…

The Nasik St. Xaviers Society, Mumbai vs. Income Tax Officer Exemption Ward 2(4), Mumbai

In the result, the Assessee’s appeal is allowed in the aforesaid terms

ITA 1364/MUM/2025[2023-24]Status: DisposedITAT Mumbai29 Aug 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2023-24

For Appellant: Smt. Vasanti Patel, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Section 119Section 139(1)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2023-24 M/s. The Nasik ST. Central Processing Centre, Xavier’s Society, Income Tax Department, Vinayalaya, Mahakali Bengaluru, Vs. Caves Road, Income Tax Officer {Exemption} Andheri (East), Ward 2(4), 6th Floor, MTNL TE Mumbai-400093. Building, Pedder Road, PAN: AAATT4059Q Mumbai-400026. (Appellant) (Respondent) Present for: Assessee by : Smt. Vasanti Patel, Ld. A.R. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. D.R. Date of Hearing :…

Devasakayam Aangilappalli Paripalana Sabai, Madurai vs. ITO, Exemption Ward, Madurai

In the result the appeal of the assessee is allowed

ITA 933/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:933/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2018-19 Devasakayam Aangilappalli Income Tax Officer, Paripalana Sabai, Vs. Exemptions Ward, No.11, Devasakayam Matriculation Madurai. Hr.Sec.School, Pasumalai, Madurai – 625 004. [Pan:Aaatd-0964-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. G. Akash, AdvocateFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 10Section 11Section 12ASection 143(1)Section 250

…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 Nos.:933/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2018-19 Devasakayam Aangilappalli Income Tax Officer, Paripalana Sabai, vs. Exemptions Ward, No.11, Devasakayam Matriculation Madurai. Hr.Sec.School, Pasumalai, Madurai – 625 004. [PAN:AAATD-0964-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Shri. G. Akash, Adv…

Madras Port and Dock Educational Trust Higher Sec. School, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result both the appeals of the assessee for the A

ITA 938/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Jul 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

For Appellant: Shri. Suraj Nahar, C.AFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 11Section 12ASection 143(1)Section 234BSection 250

…आयकरअपीलीयअधिकरण, ‘ए’ न्यपीप, चेन् IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI शीजॉज्जॉज्के, उप्ध्एवंशीएस.आर.रघुन्थ्, लेख्सदसकेसम् BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port and Dock Educational ITO, Trust Higher Secondary School vs. Exemptions Ward-2, (Formerly known as Madras Port and Chennai – 600 034. Dock Educational Trust Higher Secondary School), MDLB Housing Colony, Tondiarpet, Chennai – 600 081. [PAN:AAAAM-8192-L] (अपील्थ्/Appellant) (प्थ्/Responde…

Madras Port and Dock Educational Trust Higher Secondary School, Chennai vs. ITO, Exemption Ward-2, Chennai

In the result both the appeals of the assessee for the A

ITA 937/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Jul 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

For Appellant: Shri. Suraj Nahar, C.AFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 11Section 12ASection 143(1)Section 234BSection 250

…आयकरअपीलीयअधिकरण, ‘ए’ न्यपीप, चेन् IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI शीजॉज्जॉज्के, उप्ध्एवंशीएस.आर.रघुन्थ्, लेख्सदसकेसम् BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port and Dock Educational ITO, Trust Higher Secondary School vs. Exemptions Ward-2, (Formerly known as Madras Port and Chennai – 600 034. Dock Educational Trust Higher Secondary School), MDLB Housing Colony, Tondiarpet, Chennai – 600 081. [PAN:AAAAM-8192-L] (अपील्थ्/Appellant) (प्थ्/Responde…

Udaan Sewa Samiti, Kanpur Nagar vs. CPC Banglore, Kanpur

The appeal of the assessee stands allowed for statistical purposes

ITA 150/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2020-21 Udaan Seva Samiti v. The CPC 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh TAN/PAN:AAAAU7543F (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 23.11.2023, passed by the Addl/JCIT(A)-2, Mumbai for Assessment Year 2019-20. 3.1 The brief facts of the case are that the assessee is a Society registered under section 12AA of the Inc…

Sri Ramalingeswara Swamy Temple, Hyderabad vs. ITO (Exemptions), Ward-1(4), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 579/HYD/2025[2023-2024]Status: DisposedITAT Hyderabad25 Jun 2025AY 2023-2024

Bench: Shri Manjunatha, G.A N D Shri Ravish Soodआ.अपी.सं /Ita No.579/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) Sri Ramalingeswara Swamy Vs. Income Tax Officer Temple, Hyderabad (Exemptions) Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Srikanth Sirigadi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/06/2025 घोषणा की तारीख/Pronouncement: 25/06/2025 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated, 31/01/2025 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2023-24. 2. Brief Facts Of The Case Are That The Appellant Sri Ramalingeswara Swamy Temple Is A Deity Registered U/S 12A & 12Aa Of The I.T. Act, 1961. The Temple Is Under The Management & The Administrative Control Of The Endowment

For Appellant: Shri Srikanth Sirigadi, CAFor Respondent: : Shri Gurpreet Singh, Sr. AR
Section 11Section 12ASection 143(1)

…ITA No 579 of 2025 Sri Ramalingeswara Swamy Temple आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Manjunatha, G. Accountant Member A N D Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.579/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) Sri Ramalingeswara Swamy Vs. Income Tax Officer Temple, HYDERABAD (Exemptions) Ward-1(4) PAN:AAEAS2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Srikanth Sirigadi, CA राज" व "ारा/Revenue by:: Shri Gurpreet Singh, Sr. AR सुनवाई की तारीख/Date of hearing: 24/06/2025 घोषणा की तार…

Enochy Children Relief Society, Jaipur vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee in ITA No

ITA 236/JPR/2025[2018-19]Status: DisposedITAT Jaipur24 Jun 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA. No. 235 & 236/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 & 18-19 Enochy Children Relief Society, cuke The ITO Exemption, 1, shiv Nagar, near Ramnagar, Vs. Ward-1, Jagatpur, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATE2169E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri R.S. Poonia, C.A. jktL…

Enochy Children Relief Society, Jaipur vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee in ITA No

ITA 235/JPR/2025[2017-18]Status: DisposedITAT Jaipur24 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA. No. 235 & 236/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 & 18-19 Enochy Children Relief Society, cuke The ITO Exemption, 1, shiv Nagar, near Ramnagar, Vs. Ward-1, Jagatpur, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATE2169E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri R.S. Poonia, C.A. jktL…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER B R Hospital Research Income Tax Officer Institute Ward Exemption-1(3) 24th Floor, E-2 Block Vs. Delhi Civic Centre Jawaharlal Nehru Marg Delhi-110 002 PAN-AAATB 9828P (Appellant) (Respondent) Assessee by Shri Basant Kumar, Adv. and Shri Anup Mukherjee, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 24/06/2024 Date of Pronouncement 31/07/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals),…

Shiksha Foundation, Ahmedabad vs. The ITO, Ward-2 (Exemp), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year : 2018-19 Shiksha Foundation, The ITO, B/2 Sahana Appartment, Ward-2 (Exmp), Kankaria Road, Vs Ahmedabad Ahmedabad (Respondent) PAN: AALTS6277Q (Appellant) Assessee by: Shri Divyang Shah, A.R. Revenue by: Shri Santosh Kumar, Sr. D.R. Date of hearing : 30-05-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of In…

Shaheed Bishan Singh Memorial Senior Secondary School, Mansarover Garden, New Delhi vs. ITO, Ward Exemption 2(1), New Delhi

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

ITA 180/DEL/2024[2021-22]Status: DisposedITAT Delhi29 May 2024AY 2021-22

Bench: Shri Kul Bharat[Assessment Year : 2021-22] Shaheed Bishan Singh Memorial Vs Ito, Senior Secondary School, Ward(Exemption)-2(1), F-213, Mansarover Garden, New Delhi. New Delhi-110015. Pan-Aacts8314D Appellant Respondent Appellant By Shri Kurshid Ahmed, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 29.05.2024 Date Of Pronouncement 29.05.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A)/Addl/Jcit(A), Madurai Dated 30.12.2023 For The Assessment Year 2021-22. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 11Section 11(2)Section 119(2)(b)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2021-22] Shaheed Bishan Singh Memorial vs ITO, Senior Secondary School, Ward(Exemption)-2(1), F-213, Mansarover Garden, New Delhi. New Delhi-110015. PAN-AACTS8314D APPELLANT RESPONDENT Appellant by Shri Kurshid Ahmed, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 29.05.2024 Date of Pronouncement 29.05.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A)/ADDL/JCIT(A), Madurai dated 30.12.2023 for the assessment…

Enabling Leadership Foundation, Bangalore vs. Income Tax Officer, Ward-1(1), Hubli

In the result, the appeal is allowed for statistical purposes

ITA 573/BANG/2024[2022-23]Status: DisposedITAT Bangalore30 Apr 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2022-23

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2022-23 Enabling Leadership Foundation, Vs. The Income Tax Officer, No.1101, Golden Square, Ward 1(1), 3rd Floor, 24th Main Road, Hubli. J P Nagar 1st Phase, Bangalore – 560 078. PAN : AAGCE 5348C APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2024 Date of Pronouncement : 30.04.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal…

The Bangalore Fruit Commission Agents Association, Bangalore vs. Income Tax Officer, Exemptions, Ward-2, Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 417/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Apr 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 11Section 12ASection 139(1)Section 143(1)Section 234BSection 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C"BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.417/Bang/2024 Assessment Year:2020-21 The Bangalore Fruit Commission Agents Association No.9/10, 1st Floor, Jaishri Market Sethurao Road Cross Bangalore 560 002 ACIT Vs. CPC Bangalore PAN NO :AABTT0247R APPELLANT RESPONDENT Appellant by Respondent by Shri R. Chandrashekar, A.R. Shri Ganesh R. Ghale, Standing Counsel for revenue Date of Hearing 08.04.2024 Date of Pronouncement: 16.04.2024 ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed agai…

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 492/HYD/2023[2020-2021]Status: DisposedITAT Hyderabad12 Jan 2024AY 2020-2021

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director Of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Srikanth, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 12/01/2024

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 10Section 10(23)Section 143(1)Section 143(1)(a)

…ITA 491 and 492 Sri Tamalingeswara Swamy Temple आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) PAN:AAEAS2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri S. Srikanth, CA राज" व "ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 10/01/20…

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