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

Raniwala Jewellers Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2025[2023-24]Status: DisposedITAT Jaipur06 May 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Nikhilesh Kataria, C.A., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. DR
Section 10BSection 10B(8)Section 139Section 139(1)Section 139(5)Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 10 (A.Y. 2023-24)/JPR/2025 M/s. Raniwala Jewelers Pvt. Ltd., Plot No. 1, Geejgarh Vihar Scheme, Next to Hilton Hotel, Hawa Sadak, Jaipur – 302 006. ..... Appellant Vs. Asstt. /Dy. Commissioner of Income Tax, Circle - 6, Jaipur. ..... Respondent Appellant by : Mr. Nikhilesh Kataria, C.A., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. DR Date of hearing : 05/05/2025 Date of pronouncement : 06/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by th…

Rouble Nagi Art Foundation, Mumbai vs. ITO (Exem). Ward 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1271/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble

Section 11Section 12ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER ITA No. 1271/MUM/2025(AY: 2017-18) (Physical hearing) V. ITO (EXEMPTION)-WARD-2(2) Mumbai Rouble Nagi Art Foundation 603A Foreshore Apartment Juhu Beach, Juhu Road Mumbai - 400049 PAN. AABTR9167Q (Appellant) Assessee Represented by Department Represented by Date of Conclusion of hearing Date of Pronouncement of Order : Shri JayeshDadia CA : Shri Vijay Kr. G. Subramanyam, Sr.DR : 22.04.2025 : 30.04.2025 (Respondent) Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. The appeal by…

Home of Love, Kozhikode vs. ITO, Exemption Ward, Kozhikode

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

ITA 152/COCH/2025[2021-22]Status: DisposedITAT Cochin27 Mar 2025AY 2021-22

Bench: Shri Inturi Rama Rao

For Appellant: Sri.G.Surendranath Rao, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 11Section 12ASection 139(1)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member ITA No.152/Coch/2025 : Asst.Year 2021-2022 Home of Love The Income Tax Officer 29/155B Nethaji Nagar Colony v. (Exemption) Pulparathazham Road Kozhikode. Kottoolli Kozhikode – 673 016. PAN : AAAAH5917J. (Appellant) (Respondent) Appellant by : Sri.G.Surendranath Rao, CA Respondent by : Smt.Leena Lal, Senior AR Date of Date of Hearing : 13.03.2025 Pronouncement : 27.03.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Inco…

Sasikala Educational Trust, Madurai vs. ITO, Exemptions, Madurai

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

ITA 3342/CHNY/2024[2022-23]Status: DisposedITAT Chennai24 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपील सं./Ita No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23

For Appellant: The assessee is a trust filed its return of income for the AY-2022-23For Respondent: Shri Shivanand K Kalakeri, CIT
Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 44A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद! एवं माननीय "ी जगदीश, लेखा सद! के सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23 Sasikala Educational Trust, Income Tax Officer(Exemption), No.106, Sivagangai Road, Vs. Madurai. Anna Nagar S.O(Madurai) Madurai North, Tamil Nadu-625020. [PAN: AADTS2444M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ. की ओर से/ Appellant by Shri R.Kumar, Advocate : 01थ. की ओ…

Bhagwatilal D. Rao Charitable Trust, Ahmedabad vs. The Income Tax Officer, Ward-1 (Exemption), Ahmedabad

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

ITA 1652/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 11(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 1652/Ahd/2024 Assessment Year: 2018-19 Bhagwatilal D. Rao Income Tax Officer, Charitable Trust Ward-1, B.D. Rao Hall, Vs Ahmedabad Bhuyangdev Char Rasta Memnagar Road, Memnagar, Ahmedabad-380052, (Respondent) Gujarat PAN: AAATB4272F (Appellant) Assessee Represented: Shri P.B. Parmar, A.R. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 23-01-2025 Date of pronouncement : 26-02-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This…

Shree Spanan Foundation, Mumbai vs. Income Tax Officer-CPC Bangaluru, Mumbai

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

ITA 2001/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhan

Section 10BSection 12Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234FSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2001/MUM/2024 (A.Y: 2020-21) Shree Spandan Foundation ITO Ward 11(2)(1) A-401, Back Road, Oberoi Sky Vs. Aayakar Bhavan, Mumbai. Heights, Lokhandwala, Andheri (W), Mumbai – 400 053 PAN: AAPCS8060G (Appellant) (Respondent) Assessee Represented by : Shri R. Prasad Rao, Ld. AR Department Represented by : Ms. Rajeshwari Menon, Ld. DR Date of conclusion of Hearing : 22.11.2024 Date of Pronouncement : 21.02.2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.):…

Shree Vardhman Stanakvasi Jain Shravak Trust, Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1881/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1881/Ahd/2024 (Assessment Year: 2020-21) Shree Vardhman Stanakvasi Jain Vs. Income Tax Officer, Shravak Trust, Ward-3(2)(1), 172, Shastri Park, Opp. Ramrajya Ahmedabad Nagar, National Highway, Amraiwadi, Ahmedabad-380026 [PAN No.AAVTS1909F] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, A.R. Respondent by: Shri V K Mangla, Sr. DR 19.12.2024 Date of Hearing Date of Pronouncement 14.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

Pps Motors Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, appeal of the assessee is allowed for sta"s"cal purposes as indicated hereinabove

ITA 1133/HYD/2024[2023-2024]Status: DisposedITAT Hyderabad03 Feb 2025AY 2023-2024

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Ms. Mrudulatha Devdas, ARFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 143(1)Section 80J

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1133/Hyd/2024 ("नधा"रण वष" / Assessment Year: 2023-24) PPS Motors Private DCIT, Limited, Vs. Circle-5(1), Hyderabad. Hyderabad. [PAN : AAFCP8182N] अपीलाथ" / Appellant "" यथ" / Respondent "नधा"रती "वारा/Assessee by: Ms. Mrudulatha Devdas, AR राज" व "वारा/Revenue by: Shri Srinath Sadanala, Sr. AR सुनवाई क" तार"ख/Date of hearing: 30/01/2025 घोषणा क" तार"ख/Pronouncement on: 03/02/2025 आदेश / ORDER PE…

Shri Madvirashiv Shivogimandir Samsthe Shivogimandir, Bagalkot vs. Income Tax Officer (Exemptions), Ward-1, Kalaburagi

In the result, appeal filed by the assessee is allowed

ITA 1402/BANG/2024[2019-20]Status: DisposedITAT Bangalore12 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Ashok A. Kulkarni, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 12ASection 154Section 250

…ITA No.1402/Bang/2024 Shri Madvirashiv Shivogimandir Samsthe, Bagalkot IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Shri Madvirashiv Shivogimandir Samsthe, Bagalkot Opp. DCC Bank Bagalkot B.H. School SO Bagalkot Vs. ITO (Exemptions) Karnataka Kalaburugi India 587 101 PAN NO : AAHTS5147H APPELLANT RESPONDENT Appellant by : Sri Ashok A. Kulkarni, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 19.09.2024 Date of Pronouncement : 12.12.2024 O R D E R PER KESHAV DUBEY, JUDICIAL…

Bhavnagar Dashashrimali Meshree Vanik Gnati, Bhavnagar vs. The ADIT, CPC, Bengaluru Current J. AO: the ITO (Exemp), Bhavnagar

In the result, the appeal of the Assessee is allowed

ITA 602/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad21 Nov 2024AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri C. Dharani Nath, Sr DR
Section 11Section 11(1)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 602/Ahd/2024 (Assessment Year: 2019-20) Bhavnagar Dashashrimali Asst. Director of Income-tax, Vs. Meshree Vanik Gnati, CPC, Bengaluru Opp. Ghogha Gate Police (Current JAO: Income Tax Station, Ghogha Gate, Officer (Exemp), Bhavnagar Bhavnagar, Gujarat-364001 (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate & Shri P.B. Parmar, AR Respondent by: Shri C. Dharani Nath, Sr DR Date of Hearing 21.11.2024 Date of Pronouncement 21.11.2024 O R D E…

ITO(Exemption), Ward-1(3), Kolkata vs. Suresh Amiya Memorial Trust, Kolkata

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

ITA 652/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Kaustav Chakraborty &For Respondent: Shri Arup Chatterjee, CIT DR
Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Suresh Amiya Memorial ITO (Exemption), Ward-1(3) Trust, Kolkata, Vs 10B, Middleton Row, 6th Floor, P 506A, Keyatala Road, Kolkata-700071 Kolkata-700029 (PAN: AABTS5865N) (Appellant) (Respondent) Present for: Appellant by : Shri Kaustav Chakraborty & Ms. Pooja Saraf, ARs Respondent by : Shri Arup Chatterjee, CIT DR Date of Hearing : 03.10.2024 Date of Pronouncement : 20.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the…

Bhagawanji Harish, Bengaluru vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 1315/BANG/2024[2023-24]Status: DisposedITAT Bangalore06 Nov 2024AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Prakash Shridhar Hegde, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2023-24 Shri Bhagawnji Harish, Vs. The Income Tax Officer, No.11/3, 4th Main Road, Ward 5(2)(1), Industrial Town, Rajajinagar, Bangalore. Bangalore – 560 044. PAN : AACPH 9005L APPELLANT RESPONDENT Appellant by : Shri Prakash Shridhar Hegde, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.10.2024 Date of Pronouncement : 06.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed…

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-II, New Delhi 110028 ...... अपीलाथ"/Appellant PAN: AAATN-0324-N बनाम Vs. Assistant Director of Income Tax, CPC, Post Bag No. 2, Electricity Post Office, ..... "ितवादी/Respondent Bengaluru, Karnataka 560500 अपीलाथ" "ारा/ Appellant by : Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered Accountant (Throug…

Vokkaligara Sangha, Chikballapur vs. Income Tax Officer, Exemptions, Ward-3, Bangalore

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

ITA 1210/BANG/2024[2022-23]Status: DisposedITAT Bangalore25 Oct 2024AY 2022-23

Bench: Smt. Beena Pillai & Shri Waseem Ahmedvokkaligara Sangha, 1, Bb Road, Chikballapur, Chikaballapur H.O Chikkaballapur. Pan – Aaatv 4478 M Assessee By Revenue By Date Of Hearing Date Of Pronouncement

For Appellant: Smt. Sheetal Borkar, Advocate
Section 11Section 11(1)Section 11(2)Section 11(2)(a)Section 12A(1)(a)Section 139(1)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Vokkaligara Sangha, 1, BB Road, Chikballapur, Chikaballapur H.O Chikkaballapur. PAN – AAATV 4478 M Assessee by Revenue by Date of hearing Date of Pronouncement ITA No.1210/Bang/2024 Assessment Years : 2022-23 Vs. APPELLANT : Smt. Sheetal Borkar, Advocate Ms. Neha Sahay, JCIT (DR) : 01.08.2024 : 25.10.2024 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER : This is an appeal filed by the assessee against the order passed by the Addl/JCIT (A)-2, Vadodara dated 12/06/2024 vide DIN No…

Shree Swaminarayan Charitable Trust, Ahmedabad vs. The ITO, Ward-2 (Exemption), Ahmedabad

ITA 1106/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2016-17

Bench: Dr. Brr Kumarasstt.Year : 2016-17 Shree Swaminarayan Charitable Trust Ito, Ward-2 20, Pushpak Bungalows Vs (Exemption) Nr.Dipak School Ahmedabad. New Nikol, Ahmedabad. Pan : Aafs 8164 H (Applicant) (Responent) Assessee By : Shri Parin Shah, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Parin Shah, CAFor Respondent: Shri Ravindra, SR.DR
Section 10Section 11Section 11(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER Asstt.Year : 2016-17 Shree Swaminarayan Charitable Trust ITO, Ward-2 20, Pushpak Bungalows Vs (Exemption) Nr.Dipak School Ahmedabad. New Nikol, Ahmedabad. PAN : AAFS 8164 H (Applicant) (Responent) Assessee by : Shri Parin Shah, CA Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 09/10/2024 घोषणा क" तारीख /Date of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre…

Ada Atham Darji Pragati Mandal, Mumbai vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bengaluru

Appeal of the assessee is allowed

ITA 2684/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Oct 2024AY 2020-21

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2020-21 Ada Atham Darji Pragati Deputy Director Of Mandal, Income Tax, Cpc, A2 Anand Nagar, Forjett Bengaluru, Street, Vs. Mumbai 400036 (Appellant) (Respondent) Pan Aaata 5671P Assessee By Shri Bhupendra Karkhanis Revenue By Shri Manoj Kumar Sinha, Senior (Dr) 18Th July, 2024 Date Of Hearing 08Th October, 2024 Date Of Pronouncement

Section 11Section 139(1)Section 143(1)

…A Y : 2020–21 ADA Atham Darji Pragati Mandal Vs. DDIT, CPC, Bengaluru, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI Raj Kumar Chauhan, JM A.Y.2020-21 ADA Atham Darji Pragati Deputy Director of Mandal, Income Tax, CPC, A2 Anand Nagar, Forjett Bengaluru, Street, Vs. Mumbai 400036 (Appellant) (Respondent) PAN AAATA 5671P Assessee by Shri Bhupendra Karkhanis Revenue by Shri Manoj Kumar Sinha, Senior (DR) 18th July, 2024 Date of hearing 08th October, 2024 Date of pronouncement O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee again…

Malwa Patidar Samaj Shiksha Samiti, Hatpipliya vs. ADIT, CPC, Bengaluru

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

ITA 140/IND/2024[2020-2021]Status: DisposedITAT Indore12 Sept 2024AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

Section 10Section 119(2)(b)Section 139(1)Section 143(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Malwa Patidar Samaj Shiksha ADIT, CPC Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) PAN: AABAM4373Q Assessee by Mrs. Nisha Lahoti, AR Shri Ashish Porwal, Sr. DR Revenue by Date of Hearing 10.09.2024 Date of Pronouncement 12 .09.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 19.12.2023 of the Commissioner of Income Tax (Appeal) Natio…

Sha Hurgowan Anandji Desai Charities, Mumbai vs. Deputy Director of Income Tax, CPC, Benguluru

In the result, the appeal of the assessee

ITA 2807/MUM/2024[2022-23]Status: DisposedITAT Mumbai30 Aug 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

For Respondent: Ms. Vasanti Patel, &
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director of Income-tax, CPC Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6th floor, MTNL TE Building Pedder Road, Mumbai-400026. PAN NO. AAATS 0405 R Appellant Respondent : Ms. Vasanti Patel, & Assessee by Mr. M.A. Gohel Revenue by : Mr. Ashok Kumar Ambastha, Sr. DR : 24/07/2024 Date of Hearing Date of pronouncement : 30/08/2024 ORDER…

Touchalife Foundation India, Hyderabad vs. Income Tax Officer, Exemptions, Ward 1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 617/HYD/2024[2022-23]Status: DisposedITAT Hyderabad25 Jul 2024AY 2022-23

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 617/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Touchalife Foundation India Vs. Ito, Exemptions, Hyderabad Ward 1 (3), [Pan No. Aagct 7121A) Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent िनधा"रती "ारा/Assessee By: Advocate Srinarayan Toshniwal राज" व "ारा/Revenue By: Shri Aravindakshan, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement On: 25/07/2024

For Appellant: Advocate Srinarayan ToshniwalFor Respondent: Shri Aravindakshan, DR
Section 11Section 11(2)Section 119Section 139(1)Section 143(1)Section 8

…cluding the one in the case of ITO vs. Ramji mandir religious and charitable trust (2024) 158 Taxmann.com 114 (Ahmedabad-Trib) and also the decision of the Hon’ble Gujarat High Court in the case of Association of Indian panelboard manufacturer vs. DCIT (2023) 157 Taxmann.com 550 (Gujarat) in support of his contention. 4. Ld. DR submitted that as rightly pointed out by the Ld. CIT(A), in terms of the CBDT Circular No. 2/2020 dated 3/1/2020 the assessee has to file condonation application under section 119 (2) of the act before the concerned CIT with the reasons for belated filing of the audit report and it is only…

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And CO No.8/Ahd/2024 (in ITA No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (NGO) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) PAN:AAATT 5363…