Which sections of the Income Tax Act does Association of Indian Panelboard Manufacturer v. DCIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 11, Section 139(1), Section 119(2)(b), Section 12A, Section 12.

Association of Indian Panelboard Manufacturer v. DCIT

Q: How many judgments cite Association of Indian Panelboard Manufacturer v. DCIT?

63 judgments on BharatTax cite Association of Indian Panelboard Manufacturer v. DCIT (157 Taxmann.com 550), spanning 2024 to 2026.

157 Taxmann.com 550High Court2023#1807 most cited

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

An assessee claiming exemption must follow the procedure in CBDT Circular No. 2/2020 by filing a condonation application under section 119(2)(b) with the CIT for the belated submission of an audit report. The merits of the exemption claim are considered only after such condonation of delay is granted.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Association of Indian Panelboard Manufacturer v. DCIT · 157 Taxmann.com 550 · Section 119(2)(b) · condonation of delay · belated audit report · charitable trust exemption · Section 12A(1)(b) · CBDT Circular No. 2/2020 · filing Form 10B · claiming Section 11 exemption

Sections most often in play

Section 143(1)Section 11 Section 139(1)Section 119(2)(b)Section 12A Section 12 Section 250 Section 11(2)

Issues it is cited on

section 12a(1)(b)section 80j(6a)section 10b(8)section 80jjaa section 139(4a)section 119(2)section 11(1)section 119(2)(b)section 80jja section 10b section 11(2)section 80j

Judgments citing Association of Indian Panelboard Manufacturer v. DCIT

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, 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

DADA MOTOR ENTERPRISES LLP,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 25/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh10 Mar 2026AY 2023-24

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 25/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Dada Motor Enterprises Llp, Vs The Dcit, Savitri-Ii, Dholewal Chowk, Circle-1, Millerganj, S.O. Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aarfd7944D अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr.Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 10.03.2026 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR

Section 143(1)Section 80J

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 25/CHD/2025 "नधा"रण वष" / Assessment Year: 2023-24 Dada Motor Enterprises LLP, Vs The DCIT, Savitri-II, Dholewal Chowk, Circle-1, Millerganj, S.O. Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AARFD7944D अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Parikshit Aggarwal, CA Revenue by : Shri Vivek Vardhan, Addl.CIT, Sr.DR Date of Hearing : 24.02.2026 Date of Pronouncement : 10.03.2026 HYBRI…

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR

Section 108(8)Section 143(1)Section 80J

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1165/Hyd/2025 Assessment Year 2023-2024 NTT Managed Services India Private Limited, The DCIT, vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. PIN 500 081 PAN AARCS7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee by -None- राज" व "ारा/Revenue by : Sri Mathivanan SA, Sr. AR सुनवाई की तारीख/Date of hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :…

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 723/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2020-21) बनाम Shri Manav Vikas ITO Foundation Ward-2, Exemp., / Vs. Chamaraj, Tl. Vadhavan Vejalpur, Ahmedabad Dist. Surendranagar, Surendranagar, Gujarat- 363040 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOTS9539A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, Advocate ""थ" की ओर से/Respondent by : Smt. Kakoli Uttam Ghosh, Sr. DR 09/02/2026 Date of Hearing Date of Pron…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

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…

ADV. CHANDANSINH SOLANKI EDUCATIONAL TRUST,VIRAR vs. ITO, BENGALURU

In the result, the appeal of the assessee-trust is allowed

ITA 6378/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Jan 2026AY 2020-21

Bench: The First Appellate Authority Came To Be Dismissed Ex Parte Without Affording A Meaningful Opportunity Of Being Heard; & Secondly, That The Lower Authorities Erred In Upholding The Adjustments Made Under Section 143(1), Namely: (A) Denial Of Deduction Under Section 11(1)(A) In Respect Of Actual Revenue Expenditure Of ₹ 89,77,260 Debited To The Income & Expenditure Account; & (B) Disallowance Of The Claim For Statutory Accumulation Of Income Under Section 11(1)(A) To The Extent Of ₹ 11,65,005, Thereby Treating The Gross Receipts Of ₹ 1,01,42,265 As Taxable Income.

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Adv. Chandansinh Vs. ITO Exemption Ward, Solanki Educational Mumbai Trust Near Jakat Naka Chandansar Road, Virar (E) Tal Vasai, Dist. Thane- 401 305 PAN/GIR No.AADTA4614P (Appellant) .. (Respondent) Assessee by Ms. Vidhi Solani Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21/01/2026 Date of Pronouncement 29/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the assessee, a public charitable trust duly registered unde…

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR

Section 143(1)Section 250Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.306/Ind/2025 (Assessment Year: 2023-24) Charchit Garg, Vs. Income Tax Officer, 123, Readymade Complex, Aaykar Bhawan, Opp. White Dist. Indore (M.P.)-452005 Church, Indore, Madhya Pradesh - 452001 PAN No. ALYPG6276D (Appellant) .. (Respondent) Shri Santosh Deshmukh, CA Appellant by : Respondent by: Shri Ashish Porwal, Sr. DR 24.12.2025 Date of Hearing Date of Pronouncement 13.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JM: The present appeal has been…

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, 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

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

KANCHANBA EDUCATION TRUST,AHMEDABAD vs. THE AC/DCIT. CIRCLE-1, EXEMPTION, AHMEDABAD

The appeal of the assessee stands allowed

ITA 1566/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2024-25

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Abhijit, Sr. DR

Section 10Section 11Section 11(1)(a)Section 11(7)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1566/Ahd/2025 (Assessment Year: 2024-25) Kanchanba Education Trust, Vs. Assistant Commissioner / 24, Tulsi Twin Bunglows, Deputy Commissioner of Jodhpur, Satellite, Income Tax, Circle-1 Ahmedabad-380015 (Exemption), Ahmedabad [PAN No.AABTK6760A] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, AR Respondent by: Shri Abhijit, Sr. DR 24.11.2025 Date of Hearing Date of Pronouncement 11.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…

COMPREHENSIVE RURAL PROMOTIONAL ASSOCIATION,BOBBILI vs. CPC BENGALUR, BENGALURU

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

ITA 319/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.319/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Cpc Comprehensive Rural Promotional Association Cbm Compound, Opp. Fire Station Bangalore Bobbili, Bobbili Govt. Hospital Road S.O. Bobbili, Vizianagaram – 535559 Andhra Pradesh [Pan: Aaatc7028G]

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

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.319/VIZ/2024 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. CPC Comprehensive Rural Promotional Association CBM Compound, Opp. Fire Station Bangalore Bobbili, Bobbili Govt. Hospital Road S.O. Bobbili, Vizianagaram – 535559 Andhra Pradesh [PAN: AAATC7028G] करदाता का प्रतततितित्व/ Assesse…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree 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. Assessee by : Ms. Neelam Jadhav Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 24/11/2025 Date of Order - 26/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08.09.2…

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

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,…

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1127/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT

Section 12ASection 80GSection 80G(5)(iii)

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1127/Chny/2025 Assessment Years: - Society for Community Organization Commissioner of Income Tax and Peoples Education (SCOPE), (Exemptions), No.17, 16th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [PAN: AAETS3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by…

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 901/JPR/2025[2018-19]Status: DisposedITAT Jaipur29 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Athrav Mundra, Adv. &For Respondent: Shri Dharma Singh Meena, JCIT

Section 139(1)Section 143(2)Section 2Section 250Section 3Section 80ASection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 901/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Bajrang Wire Products (India) Private Deputy Commissioner of Vs. Limited Income Tax, E-762A Road No. 9F1, Vishwakarma Circle-4, Jaipur, RJN-C-(104)(1). Industrial Area, S.O. Jaipur, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB9919N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls…

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…

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