Bishnupur Public Education Institute v. Commissioner of Income Tax (Exemption)

139 Taxmann.com 121High Court#3542 most cited

What is Bishnupur Public Education Institute v. Commissioner of Income Tax (Exemption) authority for?

The delay in filing an application for approval under section 10(23C) cannot be condoned by the CIT (Exemption) if it is filed beyond the prescribed time limit, as this decision was affirmed by the Kolkata Tribunal in Bishnupur Public Education Institute.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2023 to 2025.

Also referred to as

Bishnupur Public Education Institute · section 10(23C) · section 80G(5) · delay in filing application · condonation of delay · CIT Exemption power · time limit for approval · Kolkata Tribunal decision

Sections most often in play

Section 10(23C)Section 12ASection 80G(5)Section 80GSection 80G(5)(iii)Section 119Section 12ABSection 10(23C) of the Income Tax Act

Issues it is cited on

section 10absection 10(23c)(vi)section 80g(5)(iv)section 80g(5)(vi)section 10(23c)section 80g(5)(iii)section 80g(5)section 12a(1)(ac)(vi)section 80gsection 119section 35section 12a(1)(ac)

Judgments citing Bishnupur Public Education Institute v. Commissioner of Income Tax (Exemption)

Mallarpur Naisuva, Birbhum vs. CIT (Exemption), Kolkata

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

ITA 764/KOL/2025[2023-24]Status: DisposedITAT Kolkata06 Nov 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 764/KOL/2025 Assessment Year: 2023-24 Mallarpur Naisuva CIT (Exemption), Kolkata Vs. (Appellant) (Respondent) PAN: AABTM6211E Appearances: Assessee represented by : Soumitra Choudhry, AR. Department represented by : Praveen Kishore, CIT (DR). Date of concluding the hearing : 12-August-2025 Date of pronouncing the order : 06-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissione…

Sukhad Jeevan Sansthan, Chittorgarh vs. CIT (Exemption) Jaipur, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 447/JODH/2024[2023-24]Status: DisposedITAT Jodhpur30 Oct 2025AY 2023-24

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 10Section 11Section 12Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER Sukhad Jeevan Sansthan, Opposite Fire Brigade Office, Bhrahmpuri, Senthi, Chittorgarh - 312025. PAN No. AAKTS5277P Assessee by Revenue by Date of Hearing Date of Pronouncement ITA No. 447/Jodh/2024 (Assessment Year – N.A.) Vs. Shri Gopal Krishan Mundra, CA Smt. Runi Pal, CIT(DR) 07.10.2025. 36.10.2025. ORDER DR. MITHA LAL MEENA, A.M.: This appeals by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Jaipur…

Sant Baba Bodha Nanad Gaushalla Committee, Mansa vs. Commissioner of Income Tax ( Exemptions), Chandigarh

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

ITA 257/ASR/2024[2023-24]Status: DisposedITAT Amritsar22 Aug 2025AY 2023-24

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

Section 10Section 5Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, ‘DB’: AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The CIT(Exemptions), Chandigarh, Committee/AOP (Trust) C/o-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 PAN-AAITS0667H Appellant Respondent Appellant by Shri J. K. Gupta, Adv Respondent by Sh. M.S. Nethrapal, CIT-DR Date of Hearing 26.05.2025 Date of Pronouncement 22.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appe…

Century Rayon Education Society, Pune vs. CIT (Exemp), Pune

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.947/PUN/2025 Century Rayon Education Society, CIT (Exemptions), Pune Century Rayon School, Murbad Road Shahad Dist. Thane-421103 Vs. PAN : AAATC3270C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri S.M. Bandi Department by : Shri Amol Khairnar Date of hearing : 29-07-2025 Date of 31-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the…

Kalyan Charity Trust, Pune vs. CIT (Exemp), Pune

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.946/PUN/2025 Kalyan Charity Trust, CIT (Exemptions), Pune Century Rayon, Murbad Road, Post Box No. 22, Shahad Kalyan, Vs. Dist.-Thane-421103 PAN : AAATK0984F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri S.M. Bandi Department by : Shri Amol Khairnar Date of hearing : 29-07-2025 Date of 31-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed agai…

Arun Aashray, Pune vs. CIT Central Circle 1(1), Pune

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Arun Aashray The CIT (Exemption), 1541 Clover Highlands, Near Pune Vs. NIBM, Pisoli Road, Kondhwa, Pune – 411048 PAN: AACTA2725Q (Appellant) (Respondent) Assessee by : Shri Nikhil Mutha Department by : Shri Prashant Gadekar Date of hearing : 15-04-2025 Date of pronouncement : 29-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 24.03.2024 of the Ld. CIT (Exemption), Pune rejecting the application for approval u/s 80…

Foundation for Advancement of Micro Enterprises, Gurugram vs. CIT (Exemptions), Chandigarh

In the result appeal filed by the assessee is allowed for statical purpose

ITA 2119/DEL/2024[NOT APPLICABLE]Status: DisposedITAT Delhi22 Oct 2024

Bench: Madhumita Roy & Shri Brajesh Kumar Singhvs. Cit(Exemptions), Foundation For Advancement Of Micro Chandigarh Enterprises, Unit No. 701 To 711, 7Th Floor, Unitech Commercial, Tower 2, Sector-45, Gurugram, Haryana- 122003 Pan :Aadcf6999F (Appellant) (Respondent) Assessee By Shri Suresh Wadhwa, Fca Department By Shri Surender Pal, Cit, Dr

Section 10Section 80Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Vs. CIT(EXEMPTIONS), FOUNDATION FOR ADVANCEMENT OF MICRO CHANDIGARH ENTERPRISES, UNIT NO. 701 TO 711, 7TH FLOOR, UNITECH COMMERCIAL, TOWER 2, SECTOR-45, GURUGRAM, HARYANA- 122003 PAN :AADCF6999F (Appellant) (Respondent) Assessee by Shri Suresh Wadhwa, FCA Department by Shri Surender Pal, CIT, DR Date of hearing 24.09.2024 Date of pronouncement 22.10.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the orde…

Prameya Foundation, Kaikhali Boinchberia vs. CIT (Exemption), Kolkata

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

ITA 954/KOL/2024[NA]Status: DisposedITAT Kolkata15 Oct 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: A. Kundu, CIT DR
Section 80Section 80GSection 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Prameya Foundation, CIT (Exemption), Kolkata, Vill- Boinchberia, PO- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (PAN: AADTP0927G) (Appellant) (Respondent) Present for: Appellant by : None Respondent by : A. Kundu, CIT DR Date of Hearing : 07.10.2024 Date of Pronouncement : 15.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Co…

Bhabar Bhabani Mandir Public Trust, West Bengal Burdwan vs. CIT Exemption, Kolkata

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

ITA 576/KOL/2024[2023-2024]Status: DisposedITAT Kolkata14 Oct 2024AY 2023-2024

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishrabhabar Bhabani Mandir Public Cit (Exemption), Kolkata, Trust, Income Tax Office, 10B, Kalna Saspur Kalna, Purba Vs Middleton Road, Bardhaman - 713409 Kolkata - 700071 (Pan: Aadtb5275B) (Appellant) (Respondent)

For Appellant: Kishan Agarwal, ARFor Respondent: Abhijit Kundu, CIT DR
Section 12ASection 8Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Bhabar Bhabani Mandir Public CIT (Exemption), Kolkata, Trust, Income Tax Office, 10B, Kalna Saspur Kalna, Purba Vs Middleton Road, Bardhaman - 713409 Kolkata - 700071 (PAN: AADTB5275B) (Appellant) (Respondent) Present for: Appellant by : Kishan Agarwal, AR Respondent by : Abhijit Kundu, CIT DR Date of Hearing : 01.10.2024 Date of Pronouncement : 14.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld.…

Agarwal Sabha, Ulubari, Guwahati vs. CIT(Exemption), Kolkata

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

ITA 570/KOL/2024[2024-2025]Status: DisposedITAT Kolkata14 Oct 2024AY 2024-2025

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)

For Appellant: Ashok Kumar Agarwala, ARFor Respondent: Abhijit Kundu, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Agarwal Sabha, CIT (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (PAN: AALAA5893M) (Appellant) (Respondent) Present for: Appellant by : Ashok Kumar Agarwala, AR Respondent by : Abhijit Kundu, CIT DR Date of Hearing : 01.10.2024 Date of Pronouncement : 14.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of I…

Manav Jyot Charitable Trust, Kolkata vs. CIT(E), Kolkata.

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

ITA 587/KOL/2024[N/A]Status: DisposedITAT Kolkata13 Sept 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishramanav Jyot Charitable Trust, Cit (Exemption), Kolkata, 22 Bharat Sabha Path, Income Tax Office, 10B, Formerly Kenderdine Lane, Vs Middleton Row, Kolkata - 700012 Kolkata - 700071 (Pan: Aahtm9474F) (Appellant) (Respondent)

For Appellant: Miraj D. Shah, ARFor Respondent: A. Kundu, CIT DR
Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Manav Jyot Charitable Trust, CIT (Exemption), Kolkata, 22 Bharat Sabha Path, Income Tax Office, 10B, Formerly Kenderdine Lane, Vs Middleton Row, Kolkata - 700012 Kolkata - 700071 (PAN: AAHTM9474F) (Appellant) (Respondent) Present for: Appellant by : Miraj D. Shah, AR Respondent by : A. Kundu, CIT DR Date of Hearing : 11.09.2024 Date of Pronouncement : 13.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld.…

Grow Foundation Gandhinagar, Gandhinagar vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.734/Ahd/2024 (Assessment Year: NA) Grow Foundation, Vs. The Commissioner of Income Plot No.37/2 Sector-5A, Tax (Exemption), Gandhinagar-382006. Ahmedabad [PAN No.AACTG0715G] (Appellant) .. (Respondent) None Appellant by : Respondent by: Shri H Phani, CIT. DR Date of Hearing 03.09.2024 10.09.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the…

Nitdaa Foundation, Kolkata vs. CIT(E), Kolkata

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Nitdaa Foundation, Commissioner of Income FE 261, Sector-III, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (PAN: AADTN2308K) West Bengal - 700071 (Appellant) (Respondent) Present for: Appellant by : S. Banerjee, A.R. Respondent by : Amitava Sen, Addl. CIT-DR Date of Hearing : 08.08.2024 Date of Pronouncement : 20.08.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissi…

Hayden Halt Institute, Kolkata vs. CIT(Exemption), Kolkata

The appeal of the assessee is allowed

ITA 732/KOL/2024[00]Status: DisposedITAT Kolkata26 Jul 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT-DR
Section 1Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 82G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2024-25 Hayden Hall Institute, Commissioner of Income C/o Subash Agarwal & Tax (Exemption), Kolkata, Associates, 10B, Middleton Road, Vs Kolkata – 700071 Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata - 700069 (PAN: AADAH2690H) (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Shri Subhendu Datta, CIT-DR Date of Hearing : 02.07.2024 Date of Pronouncement : 26.07.2024 O R D E R PER RAK…

Ummeed Foundation, Al Shakreen Apt vs. Commissioner of Income Tax (Exemption), Pune, Pmt Building Commercial Complex

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

ITA 1876/MUM/2024[2023-24]Status: DisposedITAT Mumbai24 Jul 2024AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

For Appellant: Mr. Ankush Kapoor, CIT-DRFor Respondent: Mr. Rohan Dedhia
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2023-24 Ummeed Foundation, CIT(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3rd floor, Income Tax Vs. Waf Acomplex CHS, H-104, Office, PMT Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. PAN NO. AAATU 4914 H Appellant Respondent : Mr. Rohan Dedhia Assessee by : Mr. Ankush Kapoor, CIT-DR Revenue by : 27/06/2024 Date of Hearing Dat…

Chinmaya Seva Trust, Nagpur vs. CIT (Exemption), CIT (E), Income Tax Office, Pmt Building, Shankar Seth Road, Pune

In the result, the appeal of the assesee is treated as allowed for statistical purposes

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 347/Nag./2023 (Assessment Year : 2023-24) Chinmaya Seva Trust, 280, Chinmaya Sadan, Ram Nagar ……………. Appellant Nagpur. PAN – AABTC0202B v/s Commissioner of Income Tax ……………. Respondent (Exemption) Pune. Assessee by : Shri Naresh Jakhotia, CA Revenue by : Shri Rajeev Benjwal, CIT.Dr. Date of Hearing – 08/07/2024 Date of Order – 08/07/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 01/09/2023…

Paritrupti Foundation, Jaipur vs. CIT(E) Jaipur, Jaipur

ITA 519/JPR/2024[NA]Status: DisposedITAT Jaipur02 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Gorav Parasar, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12Section 12ASection 5Section 8Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 519/JP/2024 cuke Paritrupti Foundation, CIT(E) Vs. 40 Ramdwara Colony, Mahaveer Jaipur Nagar, Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMCP 4567 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Gorav Parasar, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@…

Loyola Charitable Society, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 580/KOL/2024[00]Status: DisposedITAT Kolkata19 Jun 2024

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 10Section 12ASection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…ITA No. 580/Kol/2024 Loyola Charitable Society IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: Loyola Charitable Society CIT (Exemption), Kolkata. C/o Subash Agarwal & Associates, Advocates, Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd floor, Kolkata-700069. (PAN: AAAAL6694A) (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 13.06.2024 Date of Pronouncement : 19.06.2024 O R D E R PER RAKESH MISHRA, ACCO…

Jan Arogya Seva Trust, Valsad vs. The Commissioner of Income Tax(E), Ahmedabad

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

ITA 169/AHD/2024[-]Status: DisposedITAT Ahmedabad29 May 2024

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: - Jan Arogya Seva Trust Valsad, Vs. Commissioner Of Palihill 4, Bhagdawada, Income-Tax (Exemption), Valsad, Gujarat-396001 Ahmedabad Pan : Aactj 8121 D अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee By : Shri Rasesh Shah, Ar Revenue By : Shri Akhilendra Pratap Yadav, Cit-Dr तारीख/Date Of Hearing : 09.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)" For Short] Dated 12.08.2023, Rejecting The Application Of The Assessee Under Section 80G(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रणवष"/Assessment Year: - Jan Arogya Seva Trust Valsad, Vs. Commissioner of Palihill 4, Bhagdawada, Income-tax (Exemption), Valsad, Gujarat-396001 Ahmedabad PAN : AACTJ 8121 D अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee by…

Jito Bhavnagar Chapter Foundation, Bhavanagar vs. The Commissioner of Income Tax(Exemption), Ahmedabad

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

ITA 103/AHD/2024[-]Status: DisposedITAT Ahmedabad28 May 2024

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)Section 80G(5)(viv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.103/Ahd/2024 (Assessment Year: -) Jito Bhavnagar Chapter Foundation Vs. Commissioner of Income Tax M S Chhajed & Co., (Exemptions), “Kamalshanti”, Nr. Sardar Patel Ahmedabad Underbridge, Sardar Patel Colony, Ahmedabad-380014 [PAN No.AAFCJ2285C] (Appellant) .. (Respondent) Appellant by : Shri M. S. Chhajed, A.R. Respondent by: Shri Aarsi Prasad, CIT-DR Date of Hearing 21.05.2024 Date of Pronouncement 28.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JU…