Association of Indian Panelboard Manufacturer v. DCIT

157 Taxmann.com 550High Court2023#1786 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.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 11Section 139(1)Section 119(2)(b)Section 12ASection 12Section 250Section 11(2)

Issues it is cited on

section 12a(1)(b)section 80j(6a)section 10b(8)section 80jjaasection 139(4a)section 119(2)section 11(1)section 119(2)(b)section 80jjasection 10bsection 11(2)section 80j

Judgments citing Association of Indian Panelboard Manufacturer v. DCIT

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…

Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 370/CHNY/2025[2013]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370 & 368/Chny/2025 & CO Nos.32 & 33/Chny/2025 (in ITA Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [PAN: AAATA-6446-J] (अपीलाथी/Appellant)…

The Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 368/CHNY/2025[2014-15]Status: DisposedITAT Chennai30 Jul 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370 & 368/Chny/2025 & CO Nos.32 & 33/Chny/2025 (in ITA Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [PAN: AAATA-6446-J] (अपीलाथी/Appellant)…

Tara Meera Education Trust, Mumbai vs. Income Tax Officer (Exemption)-2(4), Mumbai

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

ITA 2668/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Om Praksh Kanttara Meera Education Trust Vs Income Tax Officer (Exemption)- 2(4), 6Th Floor, Mtnl Building, 41-B, Azad Nagar Road No.2 Off Veera Desai Road, Andheri Cumbala Hills, Pedder Road, West, Mumbai-400 053 Mumbai-400 026 Pan : Aaatt9673J Appellant Respondent

For Appellant: Shri Aamod Prabhudesai a/wFor Respondent: Shri Hemanshu Joshi, SR DR
Section 11Section 12

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI OM PRAKSH KANT, ACCOUNTANT MEMBER Tara Meera Education Trust vs Income Tax Officer (Exemption)- 2(4), 6th Floor, MTNL Building, 41-B, Azad Nagar Road No.2 Off Veera Desai Road, Andheri Cumbala Hills, Pedder Road, West, Mumbai-400 053 Mumbai-400 026 PAN : AAATT9673J APPELLANT RESPONDENT Assessee by : Shri Aamod Prabhudesai a/w Shri Naman Jain Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 24/06/2025 Date of pronouncement : 24/07/2025 O R D E R This appeal filed by the assessee is ar…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.775/Ahd/2025 (Assessment Year: 2021-22) Shree Bhakt Samaj Vikas Vs. Assistant Commissioner of Education Trust, Income Tax (Exemption), Dalia Mill Compound, Bodeli, Vadodara Chhotaudepur, Vadodara-391165 [PAN No.AAATS5728F] (Appellant) .. (Respondent) Appellant by : Shri Rushin Patel, AR Respondent by: Shri Alpesh Parmar, CIT DR 24.06.2025 Date of Hearing Date of Pronouncement 25.06.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed…

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

R.C School of St. Teresas, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 2512/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) R.C. Church of St. Josephs ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR3519F] Appellant / Assessee Respondent / Revenue ITA No. 2512/MUM/2025 (AY : 2023-24)) R.C. School of St. Teresa’s ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR0581M] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate…

R.C.Church of St. Josephs, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 1268/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jun 2025AY 2022-23

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) R.C. Church of St. Josephs ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR3519F] Appellant / Assessee Respondent / Revenue ITA No. 2512/MUM/2025 (AY : 2023-24)) R.C. School of St. Teresa’s ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR0581M] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate…

High Precision Engineering Composites Private Limited, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 328/HYD/2025[2023-24]Status: DisposedITAT Hyderabad12 Jun 2025AY 2023-24

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.328/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) M/S. High Precision Vs. Income Tax Officer Engineering Composites Ward 4 (1) Private Limited, Hyderabad Hyderabad Pan:Aaech1168F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Cs Sree Lekha राज" व "ारा/Revenue By:: Sr.Ar Shri V.M. Mahidhar सुनवाई की तारीख/Date Of Hearing: 11/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order

For Appellant: C.A CS Sree LekhaFor Respondent: : Sr.AR Shri V.M. Mahidhar
Section 119(2)(b)Section 139(1)Section 143(1)Section 154Section 80J

…ITA No 328 of 2025 High Precision Engg Composites P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.328/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) M/s. High Precision Vs. Income Tax Officer Engineering Composites Ward 4 (1) Private Limited, Hyderabad Hyderabad PAN:AAECH1168F (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A CS Sree Lekha राज" व "ारा/Revenue by:: Sr.AR Shri V.M. Mahidhar सुनवाई की तारीख/Date of hearing: 11/06/2025 घोष…

Health Foundation & Research Centre, Dahod vs. The ACIT, Circle-2, Exemption, Ahmedabad

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

ITA 483/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Hargovind Singh, Sr.DR
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 483/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Health Foundation & Research The Assistant Commissioner of बनाम/ Centre Income-tax v/s. GF Post Box No. 156, Sheth Shri Circle-2, Exemption, Girdharlal Marg, Raliyati Road, Ahmedabad Dahod, Gujarat - 389151 "थायी लेखा सं./PAN: AATH0867J अपीलाथ"/ (Appellant)…

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…

Lokumal Kishinchand Charity Trust, Mumbai vs. Income Tax Officer Exemption Ward 1(4), Mumbai

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1267/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

Section 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 143(1)Section 143(1)(a)Section 254(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Lokumal Kishinchand Charity Trust ITO Exemption Ward-1(4), 629-A, Gazdar House, 3rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [PAN No. AAATL2570L] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate Revenue by Shri Vijay Kr. G. Subramanyam, Sr. DR Date of institution of appeal 25.02.2025 Date of hearing 22.04.2025 Date of pronouncement 28.05.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

Women Organisation for Socio Cultural Awarness, Keonjhar vs. ITO, Exemptions, Cuttack

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

ITA 67/CTK/2025[2022-23]Status: DisposedITAT Cuttack22 May 2025AY 2022-23

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 119(2)(b)Section 139Section 143(1)Section 250

…(One) (B) आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री दचव्वचरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 67/CTK/2025 Assessment Year: 2022-23 Women Organisation for Socio ITO (Exemption), Cuttack Cultural Awareness Vs. (Appellant) (Respondent) PAN: AAAAW0417G Appearances: Assessee represented by : B.V.R. Swamy, AR. Department represented by : Ashim Kumar Chakraborty, CIT DR. Date…

Shri Mahavir Gopalan Charitable Trust, Kapadvanj vs. The ITO(Exemptions) Bhavnagar Presently the ITO (Exemption), Vadodara

In the result, appeal filed by the assessee is allowed

ITA 482/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad20 May 2025AY 2013-14
For Appellant: Shri Pamil H Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 11(1)Section 11(2)Section 12ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 482/Ahd/2025 (निर्धारण वर्ष / Assessment Year : 2013-14) Shri Mahavir Gopalan Charitable Trust Nr. Chintamani Derasar, Jesangbhai Seth ni Khadki, Kapadwanj- 387620, Gujarat बनाम / Vs. ITO (Exemptions) Bhavnagar Presently at - ITO (Exemption), Vadodara स्थायी लेखा सं./ जीआइआर सं./PAN/GIR No.: AAATM2471P (Appellant) (Respondent) अपीलार्थी ओर से / Appellant by : Shri Pamil H Shah, A.R. प्रत्यर्थी की ओर से/Respondent by : Shri Ravindra, Sr. D…

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR
Section 143(1)Section 250Section 80J

…19 (Delhi ITAT), dated 02.06.2023; and also on the following decisions:- - CIT vs. GM Knitting Industries (P.) Ltd. [2016] 71 taxmann.com 35 (Hon’ble Supreme Court); - Association of Indian Panelboard Manufacturer vs. Deputy Commissioner of Income Tax [2023] 157 Taxmann.com 550 (Gujarat); - CIT vs. Panama Chemical Works [2007] 165 Taxman 135 (MP); - Kumaon Exports Pvt. Ltd., v. DCIT (ITA No. 39/Del/2024) (Delhi ITAT); - Aprameya Engineering Ltd. vs. ITO [2024] 164 taxmann.com 740 (Ahmedabad-Trib.); - Jeans Knit (P.) Ltd. vs. DCIT [2022] 138 taxmann.com 480 (Bangalore- Trib.) - Krushi Vibhag Karmchari Vrund Sahak…

Dr. Prabha Atre Foundation, Mumbai vs. Income Tax Exemption Ward 1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 124/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 May 2025AY 2020-21

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Sanjiv Brahme and Shri Jayant Bhatt, ARsFor Respondent: Shri Kiran Unavekar, SR. DR
Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH MUMBAI BEFORE SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dr. Prabha Atre Foundation Income Tax Exemption, 17th Madhavi Society, Ward 1(2), Mumbai Mahim, Mumbai – 400016. Vs. (PAN: AAATD2812K) (Appellant) (Respondent) Present for: Assessee : Shri Sanjiv Brahme and Shri Jayant Bhatt, ARs Revenue : Shri Kiran Unavekar, SR. DR. Date of Hearing : 12.02.2025 Date of Pronouncement : 09.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

Vijaydan Suriswarji Gyanmandir & Paushadhshala, Ahmedabad vs. The ITO, Ward-1, Exemption, Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 494/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad08 May 2025AY 2020-21

Bench: 15-01-2021 Whereas It Filed The Form On 30-03-2021. Therefore The Cpc While Processing The Intimation Determined The Assessed Income At 19,47,727/- As Against The Returned Income Of Rs. 19,900/-.

Section 11Section 119(2)(b)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2020-21 Vijaydan Suriswarji Income Tax Officer Gyanmandir & Ward-1, Exemption, Paushadhshala Vs Ahmedabad Nr. Manunayak’s Pole, Kalupur, Ahmedabad-380 001 Gujarat PAN: AAATV1275A (Appellant) (Respondent) Assessee Represented: Shri S.N. Divetia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Ravindra, Sr. D.R. Date of hearing : 06-05-2025 Date of pronouncement : 08-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- T…

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…