Chandraprabhuji Maharaj Jain v. DCIT

110 Taxmann.com 11High Court2019#4596 most cited

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.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Chandraprabhuji Maharaj Jain v. DCIT · section 11(2) · Form 10 · accumulation of income · delay in filing · exemption under section 11 · admissibility of benefit · technicalities

Sections most often in play

Section 143(1)Section 11Section 139(1)Section 12AASection 119(2)(b)Section 12ASection 234BSection 234C

Issues it is cited on

section 80j(6a)section 10b(8)section 10(20a)public servantsection 10(46)advancement of general public utilitysection 10(23)section 11(4a)carry forward of lossessection 80jsection 11(2)section 11(5)

Judgments citing Chandraprabhuji Maharaj Jain v. DCIT

Sri Vetri Vinayagar Educational Trust, Pudukkottai vs. ITO(Exemptions Ward), Trichy

The appeal stand allowed for statistical purposes

ITA 903/CHNY/2023[2016-17]Status: DisposedITAT Chennai13 Dec 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.903/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Sri Vetri Vinayagar Educational Trust Ito बनाम/ Vs. No.4/984, Dawood Mill, (Exemptions Ward) Vadaseripatti Road, Pudukottai-622 002. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaits-8465-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri I. Dinesh (Advocate)- Ld.Ar !"थ"कीओरसे/Respondent By : Shri Ar.V.Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 07-12-2023 घोषणाकीतारीख /Date Of Pronouncement : 13-12-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016-17 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30.05.2023 In The Matter Of A Rectification Intimation Issued By Cpc Bangalore U/S 154 On 07.06.2019. The Grounds Taken By The Assessee Are As Under: 1. The Order Of Cit(A) Upholding The Order U/S.154 Denying Exemption U/S.11 Is Bad In Law & Springs From Mis-Appreciation Of Facts Of The Case.

For Appellant: Shri I. Dinesh (Advocate)- Ld.ARFor Respondent: Shri AR.V.Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 11Section 139Section 143(1)Section 154

…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…

Shri Namdeo Motiram Mangaonkar Charitable Trust, Mumbai vs. Commissioner of Income Tax (Appeals) NFAC, Delhi

ITA 2363/MUM/2022[2017-2018]Status: DisposedITAT Mumbai01 Nov 2022AY 2017-2018

Bench: Shri Kuldip Singh ()

Section 11Section 11(2)Section 119(2)Section 143(1)Section 154

…1 ITA 2363/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) I.T.A No.2363/Mum/2022 (Assessment year 2017-18) Shri Namdeo Motiram Mangaonkar vs Commissioner of Income Tax Charitable Trust, 501/A, Shivhara, (Appeals), National Faceless Appeal Carter Road No.2, Borivali East-400 Centre, Delhi 066 M/s UBR Legal Advocates, 806, 8th Floor, D Square Building Opp. Goklibai School, Vile Parle (West), Mumbai-400 056 PAN : AAHTS1970N Assessee represented by Shri Bharat Raichandani Revenue represented by Shri Rajendra Chandekar Date of hearing 01/11/2022…

The India Industrial Mission, Kolkata vs. DCIT, CPC, Bangaluru

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

ITA 411/KOL/2021[2017-18]Status: DisposedITAT Kolkata12 Sept 2022AY 2017-18

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Blei.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission Deputy Commissioner Of Income 5A, Seals Garden Lane Tax, (Cpc), Bangaluru Vs Cossipore Kolkata - 700002 Pan : Aacct0072E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Jhajaria, Fca/ Shri Sujoy Sen, A/R & Pritee Bhubna, Fca Revenue By : Shri Biswanath Das, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 29/06/2022 घोषणा क" तारीख /Date Of Pronouncement: 12/09/2022 आदेश/O R D E R Per Shri Girish Agrawal: The Present Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commisioner Of Income Tax (Appeal), Nfac, Vide Order No. Itba/Nfac/S/250/2021-22/1035133519(1), Dt. 27/08/2021, Against The Intimation U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Issued By Cpc, Bengaluru, Vide Communication Reference No. Cpc/1718/A7/1875540238, Order Dt. 27/03/2019, For Assessment Year 2017-18. 2. The Issue Raised By The Assessee Vide This Appeal Relates To Disallowance Of Claim Made By The Assessee U/S 11 Of The Act. Before Us, Shri Siddhartha Jhajharia, Fca Along With Sujoy Sen, Represented The Assessee & Shri Biswanath Das, Addl. Cit, Represented The Department. Ld. Counsel Submitted A Paper Book Containing 24 Pages, Which Is Placed On Record. Ld. Counsel Also Referred To The Additional Grounds Raised Before This Tribunal Filed On 26/04/2022 In Respect Of Processing Of Return U/S 143(1) Wherein No Disallowance Or Addition Can Be Made Which Are Not Apparent On Record Or Are Debatable Or Has To Be Resolved By A Long Drawn Process Of Reasoning & Accordingly, The Intimation Issued U/S 143(1) By The Cpc, Bengaluru By Making A Disallowance U/S 11 Of The Act Is Not Sustainable.

For Appellant: Shri Siddharth Jhajaria, FCA/For Respondent: Shri Biswanath Das, Addl. CIT, D/R
Section 11Section 12ASection 143(1)Section 26

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission Deputy Commissioner of Income 5A, Seals Garden Lane Tax, (CPC), Bangaluru Vs Cossipore Kolkata - 700002 PAN : AACCT0072E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Jhajaria, FCA/ Shri Sujoy Sen, A/R & Pritee Bhubna, FCA Revenue by : Shri Biswanath Das, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hearing : 29/06/2022…

Himalayan Buddhist Cultural Association, Kullu vs. ACIT, Circle/DCIT CPC, Bengluru, Mandi

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

ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT
Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 177/Chd/2021 "नधा"रण वष" / Assessment Year : 2015-16 Himalayan Buddhist Cultural ACIT, बनाम Association, Circle Mandi, Vill: Batahar Vihar, P.O. Haripur Himachal Pradesh Dist. Kulu Manali-175136 Himachal Pradesh "थायी लेखा सं./PAN NO: AAATH4732L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri R.S. Singhvi, CA राज"व क" ओर से/ Revenue by : Shri Manveet Singh Sehgal, Addl. CIT सुनव…

The Institution of Civil Engineers Society, Ludhiana vs. ACIT, Exemptions, C-1, Chandigarh

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 1412/Chd/2019 "नधा"रण वष" / Assessment Year : 2016-17 The Institution of Civil Engineers The ACIT, Exemptions, C-1 बनाम Society CR Building, Sec. 17 Bindra Complex, Model Town, Chandigarh Ludhiana- Punjab "थायी लेखा सं./PAN NO: AABAT4612M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Reve…