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)

Anandilall Poddar Charitable Trust, Kolkata vs. CIT(Exemption, Kolkata

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

ITA 372/KOL/2024[00]Status: DisposedITAT Kolkata15 May 2024

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Sonu Kumar Agarwal, FCAFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR
Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…ITA No. 372/Kol/2024 Anandilall Poddar Charitable Trust, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: Anandilal Poddar Charitable CIT (Exemption), Kolkata. Trust Vs. 103, Park Street, Kolkata- 700016. (PAN:AAATA4442Q) (Appellant)(Respondent) Present for: Appellant by : Shri Sonu Kumar Agarwal, FCA Respondent by : Shri Bibekananda Madhu, JCIT, Sr. DR Date of Hearing : 09.05.2024 Date of Pronouncement : 15.05.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against…

Daridra Narayan Sewa Trust, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 652/JPR/2023[2023-24]Status: DisposedITAT Jaipur08 May 2024AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Vinod Kumar Gupta CA &For Respondent: Shri Arvind Kumar, CIT-DR
Section 10Section 10(230)Section 12ASection 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;djvihy la-@ITA No. 652/JP/2023 fu/kZkj.ko"kZ@Assessment Year :-2023 -24 Shri Daridra Narayan Sewa Trust cuke The CIT (Exemption) Vs. Shree Satyanarayan Ashram Ralawat Road Jaipur Goner, Jaipur- 303 905 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTD 9950 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vinod Kumar Gupta CA & Shri Deepak Sharma,…

Raj Rishi Bhartrihari Matsya University Alwar, Alwar vs. ITO Ward 1(1), Alwar

ITA 568/JPR/2023[NA]Status: DisposedITAT Jaipur01 May 2024
For Appellant: Sh. R. S. PooniaFor Respondent: Sh. Ajay Malik (CIT)
Section 10Section 80GSection 80G(5)(iii)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 568/JP/2023 Raj Rishi Bhartrihari Matsya University, Alwar Vs. ITO, Ward 1(1), Alwar स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAAJR 1283 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. R. S. Poonia राजस्व की ओर से / Revenue by : Sh. Ajay Malik (CIT) सुनवाई की तारीख / Date of Hearing : 06/03/2024…

Clean Teeth Clean Mouth Charitable Trust, Rajkot vs. Commissioner of Income Tax (Exemptions), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.95/Ahd/2024 (Assessment Year: N.A.) Clean Teeth Clean Mouth Vs. The Commissioner of Income Charitable Trust, Tax (Exemptions), 7/B.K. House, Nr. Amrapali Ahmedabad Cinema, Raiya Road, Azad Chowk, Rajkot-360001 [PAN No.AAATC9186H] (Appellant) .. (Respondent) Appellant by : Shri Darshak M Thakkar, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 24.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

Tatam Seva Sansthan, Bhavnagar vs. Commissioner of Income Tax, (Exemeption), Ahmedabad

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.798/Ahd/2023 (Assessment Year: 2023-24) Tatam Seva Sansthan, Vs. Commissioner of Income Tax Block No.88, Flat No.2, (Exemption), Vijayrajnagar, Bhavnagar, Ahmedabad Gujarat-364003 [PAN No.AACTT7979F] (Appellant) .. (Respondent) Appellant by : Shri Hiren Vepari, A.R. Respondent by: Dr. Darsi Suman Ratnam, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by t…

Nana and Rander Sunni Vohra Medical and Charitable Trust, Surat vs. Commissioner of Incometax (Exemption ) Ahmedabad, Ahmrdabad

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.1000/Ahd/2023 (Assessment Year: 2023-24) Nana And Rander Sunni Vohra Vs. Commissioner of Income Tax Medical And Charitable Trust, (Exemption), Nana And RSVP CH Hospital, Ahmedabad 7/219,-Anagina Lane Rander, Gujarat-395005 [PAN No.AACTN8744N] (Appellant) .. (Respondent) Appellant by : Ms.Himali Mistry, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - J…

Kuddle Life Foundation, Pondicherry vs. CIT Exemptions Chennai, Chennai

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

ITA 1560/CHNY/2023[---]Status: DisposedITAT Chennai18 Apr 2024

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1560/CHNY/2023 M/s. Kuddle Life Foundation, The Commissioner of 29, Montorsier Street, Vs. Income Tax (Exemption), Pondicherry – 605 001. Chennai. PAN: AAETK 3013H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S. Girish Kumar, Advocate ""यथ" क" ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई क" तारीख/Date of Heari…

M/S. Birmani Charitable Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 113/PUN/2024[--]Status: DisposedITAT Pune28 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.113/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. M/S.Birmani Charitable The Commissioner Of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam S Pune. Road, Deolali Camp, Dist.Nashik – 422401. Pan: Aaicb8213B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 03.11.2023 Passed Under Section 80G Of The Income Tax Act, 1961 Rejecting The Assessee’S Application Filed In Form No.10Ab For Approval Under Section 80G(5) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : M/S.Birmani Charitable Foundation [A]

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

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.113/PUN/2024 िनधा"रण वष" / Assessment Year : N.A. M/s.Birmani Charitable The Commissioner of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam s Pune. Road, Deolali Camp, Dist.Nashik – 422401. PAN: AAICB8213B Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket M Joshi – AR Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 28/03/2024 Date of pronouncement 28/03/2024 आदेश/ ORDER PER D…

Althaf Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 1153/CHNY/2023[--]Status: PendingITAT Chennai20 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri R. Clement Ramesh Kumar
Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1145/CHNY/2023 M/s. SBethanasamy Trust, Vs. The Commissioner of Income Flat No.4/5, Tax (Exemptions), Dev Apartments, No.4, Chennai -34. Somasundaram Street, T.Nagar, Chennai – 600 017. [PAN: AAMTS 5540D] (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.: 1153/CHNY/2023 M/s. Althaf Trust, Vs. The Commissioner of Income No.19, C-Blo…

Sbethanasamy Trust, Chennai vs. ITO, Exemptions Chennai, Chennai

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

ITA 1145/CHNY/2023[--]Status: DisposedITAT Chennai20 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri R. Clement Ramesh Kumar
Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1145/CHNY/2023 M/s. SBethanasamy Trust, Vs. The Commissioner of Income Flat No.4/5, Tax (Exemptions), Dev Apartments, No.4, Chennai -34. Somasundaram Street, T.Nagar, Chennai – 600 017. [PAN: AAMTS 5540D] (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.: 1153/CHNY/2023 M/s. Althaf Trust, Vs. The Commissioner of Income No.19, C-Blo…

Madurai Agri Business Incubation Forum, Coimbatore vs. CIT(Exemptions), Chennai

In the result, all the appeals filed by the assessees are allowed for statistical purposes

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

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

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Respondent Appellant By ITA Nos. Appellant Respondent By (Shri) (Shri) M/s. CIT-1982 Charitable Trust, The Income Tax Officer, 14, Krishna Gardens, R. Clement N. Arjun Nanjundapuram Road, Exemptions, Ramesh Raj, CA Coimbatore – 641 036. Chennai. Kumar, CIT PAN: AACTC 8560B M/s. Madurai Agri Business Incubation Forum, The Directorate of Agribusiness Commissioner H. R…

Dhyan Yog Gau-Seva Society, Delhi vs. CIT Exemption, Jaipur

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

ITA 708/JPR/2023[2023-2024]Status: DisposedITAT Jaipur31 Jan 2024AY 2023-2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia, CAFor Respondent: Shri Ajay Malik, CIT-DR
Section 12ASection 80G

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhixkslkbZ]U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 708 & 709/JP/2023 fu/kZkj.ko"kZ@Assessment Year :-2023 -24 Dhyan Yog Gau-Seva Society cuke The CIT (Exemption) Vs. 11, Club Drive M.G. Road Jaipur Chitorni Mehrauli, Delhi LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEAD 5531 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anoop Bhatia, CA jktLo dh vksj ls@Rev…

Go Gram Eco Foundation, Govindgarh Tehsil Chomu vs. The Commissioner of Income-Tax (Exemptions), Jaipur

ITA 504/JPR/2023[Not Applicable]Status: DisposedITAT Jaipur28 Nov 2023

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

For Appellant: Sh. P. C. Parwal (F.C.A.)For Respondent: Sh. Ajay Malik (CIT) a
Section 10Section 12ASection 80GSection 80G(5)

…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 jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 504/JP/2023 cuke Go Gram Eco Foundation Commissioner of Income-tax Plot No. 730 Kirat Singh Ka Baas Vs. (Exemption), Jaipur Tehsil, Chomu, Govindgarh S.O. (Jaipur), Govindgarh, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJCG 3330 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (F…