What is Chandraprabhuji Maharaj Jain v. DCIT authority for?

Filing Form No. 10 for accumulation of income under section 11(2) beyond the due date does not disentitle a trust from claiming exemption under section 11, and the Assessing Officer should examine the admissibility of the benefit rather than disallowing it on technicalities.

How many judgments cite Chandraprabhuji Maharaj Jain v. DCIT?

25 judgments on BharatTax cite Chandraprabhuji Maharaj Jain v. DCIT (110 Taxmann.com 11), spanning 2021 to 2025.

Which sections of the Income Tax Act does Chandraprabhuji Maharaj Jain v. DCIT come up under?

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

Chandraprabhuji Maharaj Jain v. DCIT (110 Taxmann.com 11)

ACIT, CHENNAI vs. CHETTINAD ACADEMY OF RESEARCH AND EDUCATION, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1444/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Nov 2025AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate

Section 11Section 11(2)(a)Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1444/Chny/2025 "नधा%रण वष% / Assessment Year: 2019-20 ACIT, Chettinad Academy of Research Central Circle -3(2), vs. and Education, Chennai. 603, Chettinad Towers, Anna Salai, Chennai – 600 006. [PAN:AAATC-8714-H] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. E. Pavuna Sundari, C.I.T. ()यथ' क* ओर से/Respondent by…

M.N. CHICKKANNA CHETTIAR TRUST,TIRUPPUR vs. ACIT (EXEMPTIONS), COIMBATORE

In the result the appeal of the assessee for the A

ITA 1568/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. T.Banusekar, AdvocateFor Respondent: Ms. R. Kavitha, Addl. C.I.T

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 234BSection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1568/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 M.N.Chickkanna Chettiar Trust, ACIT (Exemptions), 251, B.S. Sundaram Road, vs. Coimbatore. Palayakkadu, Tiruppur – 641 601. [PAN:AAATM-4901-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T.Banusekar, Advocate ()यथ' क* ओर से/Respondent by : Ms. R. Kavitha,…

M/S. ALTERNATIVE FOR INDIA DEVELOPMENT,CHENNAI vs. ITO, EXEMPTION WARD-4, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1732/CHNY/2025[2019-20]Status: DisposedITAT Chennai09 Oct 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1732/Chny/2025 िनधा$रण वष$ / Assessment Year: 2019-20

For Appellant: Shri. K. Vishwa Padmanabhan, C.AFor Respondent: Ms. Gauthami Manivasagam, J.C.I.T

Section 10Section 11Section 12ASection 143(1)

…ndation Vadodara and of Hon’ble Gujarat High Court decision in the case of Indian Panel Board Manufacturer v. DICT (ITA No.655 of 2022 dated 21.03.2022), decision of the Hon’ble Madras High Court in the case of Chandraprabhuji Maharaj Jain v. DCIT reported in 110 Taxmann.com 11, decision of the Hon’ble jurisdictional High Court in the case of CIT v. SPIC Educational Foundation (TCA No.1593 of 2008 dated 12.12.2018 and of Hon’ble Bombay High Court in the case of Xavier Mandel Pvt Ltd. As regards decision of Hon’ble Coordinate bench of this tribunal in the case of Kakkum Karangal ITA No.1166/Chny/2024 the following…

ADHIKAR FOUNDATION,NEW DELHI vs. ITO DLCC-CA-(47)(1), NEW DELHI

Appeal is allowed

ITA 4859/DEL/2025[2020-21]Status: DisposedITAT Delhi30 Sept 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

Section 10BSection 11Section 139(1)Section 143(1)

…1 Adhikar Foundation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Adhikar Foundation, Vs Income Tax Officer, R-39, 3rd Floor, Right Side, DLC-CA-(47)(1), Delhi. Jagbani Extn., Jamia Nagar, New Delhi-110025. PAN: AAGTA 1516 R APPELLANT RESPONDENT Assessee represented by Mr. Mohd. Irfan Khan, Adv. (through VC) Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 22.09.2025 Date of pronouncement 22.09.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 4859/Del/2025 for assessment y…

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, MADURAI, MADURAI vs. JOHN VINCENT JAMILA EDUCATION TRUST, MELUR, MADURAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 901/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT

Section 10Section 10(23)Section 119(2)(b)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 John Vincent Jamila Education The Income Tax Officer, Trust, Vs. Exemptions Ward, No.2, John Vincent Jamila Madurai. Educational Trust, Alagar Kovil Road, Melur, Madurai – 625 106. [PAN: AACTJ 4032F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.901/Chny/2025 िनधा8रण वष8 /Assessment Year:…

JOHN VINCENT MAILA EDUCATION TRUST,MADURAI vs. ITO, EXEMPTIONS WARD,, MADURAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 545/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT

Section 10Section 10(23)Section 119(2)(b)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 John Vincent Jamila Education The Income Tax Officer, Trust, Vs. Exemptions Ward, No.2, John Vincent Jamila Madurai. Educational Trust, Alagar Kovil Road, Melur, Madurai – 625 106. [PAN: AACTJ 4032F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.901/Chny/2025 िनधा8रण वष8 /Assessment Year:…

RASIPURAM VIVEKANANDA EDUCATIONAL TRUST,NAMAKKAL vs. ITO, EXEMPTION WARD,, SALEM

In the result, appeal filed by the assessee is allowed

ITA 1070/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. Gouthami Manivasagam

Section 11Section 12Section 12ASection 139(1)Section 143(1)

…(refer the Hon’ble Gujarat High Court decision in the case of Indian Panel Board Manufacturer v. DICT (ITA No.655 of 2022 dated 21.03.2022) and also the decision of the Hon’ble Madras High Court in the case of Chandraprabhuji Maharaj Jain v. DCIT reported in 110 Taxmann.com 11; and also the decision of the Hon’ble jurisdictional High Court in the case of CIT v. SPIC Educational Foundation (TCA No.1593 of 2008 dated 12.12.2018), wherein the Hon’ble High Court has held that filing of Form 10 for accumulation of income u/s.11(2) of the Act which was filed beyond due date couldn’t disentitle the trust from exemption…

POOMAGAL EDUCATIONAL AND SOCIAL TRUST,TIRUPUR vs. ACIT, EXEMPTIONS,, COIMBATORE

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

ITA 1194/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.1194/Chny/2025 िनधा:रण वष: /Assessment Year: 2016-17

For Appellant: Shri Suraj Nahar, C.A JKFor Respondent: Shri Vijay Kumar, JCIT

Section 10Section 10(23)Section 139(1)Section 139(4)Section 154Section 288

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1194/Chny/2025 िनधा:रण वष: /Assessment Year: 2016-17 Poomagal Educational and Social The Asst. Commissioner of Trust, 2nd Street, Vs. Income Tax (Exemptions), No.7, Sheriff Colony, Coimbatore. Tirupur – 641 604. [PAN: AAATP 4505B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Appellant by : Shri Suraj Nahar, C.A JKथH की ओर से /Respondent by :…

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

…tion of assessment. Similar is the decision of Jaipur Tribunal in the case of DCIT vs. State Institute of Health & Family Welfare (153 Taxmann.com 740). The ratio of case law of Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain vs DCIT (110 Taxmann.com 11) also supports the above conclusion. In this decision, Hon’ble Court has held that filing of Form No.10 for accumulation of income u/s 11(2) which was filed beyond due date could not disentitle the trust from exemption claimed u/s 11. The Hon’ble Court directed Ld. AO to examine the admissibility of benefit rather than to foreclose Assesse…

M/S. ALTERNATIVE INDIA FOR DEVELOPMENT,CHENNAI vs. ITO, EXEMPTION WARD-4, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2114/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No. 2114/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2016-17 M/S.Alternative India For Development The Income Tax Officer, No.1, Vgn Nagar, Iyyappanthangal, Exemption Ward(4), Kattupakkam Post, Chennai. Chennai-600 056. [Pan: Aaata4184H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri D.Anand & Mr.P.Hari, Advocates. प्रत्यर्थी की ओर से /Revenue By : Ms.E.Pavuna Sundari, Addl.Cit सुिवाई की तारीख/Date Of Hearing : 07.01.2025 घोर्णा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri D.Anand & Mr.P.Hari, AdvocatesFor Respondent: Ms.E.Pavuna Sundari, Addl.CIT

Section 11Section 11(2)Section 250

…आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2114/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2016-17 M/s.Alternative India for Development The Income Tax Officer, No.1, Vgn Nagar, Iyyappanthangal, Exemption Ward(4), Kattupakkam Post, Chennai. Chennai-600 056. [PAN: AAATA4184H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri D.An…

RAJIV COLLEGE OF EXCELLENCE EDUCATIONAL TRUST,CHENNAI vs. ACIT (EXEMPTIONS), CHENNAI

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

ITA 1433/CHNY/2024[2022-23]Status: DisposedITAT Chennai04 Sept 2024AY 2022-23

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1433/Chny/2024 िनधा"रणवष" / Assessment Year: 2022-23 Assistant Commissioner Of Rajiv College Of Excellence V. Income Tax (Exemptions), Educational Trust, Chennai – 600 034. 5/516B, Sakthisai Ram Street, Ganapathy Nagar, Alapakkam, Chennai – 600 116. [Pan:Aabtr-0607-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. M. Karunakaran, Advocate ""यथ"क"ओरसे/Respondent By : Smt. M.S. Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Smt. M.S. Deeptha, JCIT

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

…tion of assessment. Similar is the decision of Jaipur Tribunal in the case of DCIT vs. State Institute of Health & Family Welfare (153 Taxmann.com 740). The ratio of case law of Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain vs DCIT (110 Taxmann.com 11) also supports the above conclusion. In this decision, Hon’ble Court has held that filing of Form No.10 for accumulation of income u/s 11(2) which was filed beyond due date could not disentitle the trust from exemption claimed u/s 11. The Hon’ble Court directed Ld. AO to examine the admissibility of benefit rather than to foreclose Assesse…