CIT (Exemption) v. Anjana Foundation

168 Taxmann.com 462High Court2024#5203 most cited

What is CIT (Exemption) v. Anjana Foundation authority for?

A charitable trust is entitled to claim exemption under Section 11 even if Form 10B is filed at a later stage, as the filing of this form is a procedural requirement and not a condition precedent for claiming exemption.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

CIT (Exemption) v. Anjana Foundation · Section 11 · Section 12A · Form 10B · delay in filing · exemption · charitable trust · procedural requirement

Sections most often in play

Section 11Section 143(1)Section 12Section 12ASection 12AASection 139(1)Section 250Section 139(4A)

Issues it is cited on

section 139(4a)section 12a(1)(b)rectification under section 154corpus donationsection 119(2)section 119(2)(b)section 11(1)(a)section 10(23c)section 11(1)application of incomesection 12aainterest u/s 234a

Judgments citing CIT (Exemption) v. Anjana Foundation

DE vs. Than Trust, Vadodara

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1729/Ahd/2025 (Assessment Year: 2016-17) Devsthan Trust, Vs. Income Tax Officer, Khanderao Mandir, R V Desai Ward (Exemption), Road, Vadodara-390001 Baroda [PAN No.AAATD1184A] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by : Shri Umesh Kumar Agarwal, Sr. D.R. 28.01.2026 Date of Hearing Date of Pronouncement 09.04.2026 O R D E R The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/J…

Manav Seva Lok Kalyan Mahasangh, Nagpur vs. DCIT/ACIT Circle Exemptiom, Nagpur

In the result, appeal of the assessee is allowed

ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Manav Seva Lok Kalyan vs DCIT/ACIT, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. PAN : AABTM 1643 C Assessee Respondent Assessee by : Shri Kapil Hirani, Advocate Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 25.02.2026 Date of pronouncement : 26.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld.ADDL/JCIT (Appeals), Gurugram (for short, “CIT(A)”), dated 06/03/2025 passed under sec…

Ummeed Foundation, Vadodara vs. The ITO, Ward 3(1)(2), Vadodara

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

Asstt. Commissioner of Income Tax (Exemptions), Circle, Pune, Pmt Building, Swargate vs. Shivai Vidya Prasarak Mandal, Thane

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2536/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax Shivai Vidya Prasarak Mandal, (Exemptions), Circle-Pune Shivai Circle, Pokharam Road No. 1, Vs. Shivai Nagar, Jekegram S.O., Thane-400606 PAN : AAJTS6222P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Tanmay Milind Phadke Department by : Shri Aviyogi Ambadkar Date of hearing : 14-01-2026 Date of 16-02-2026…

Adv. Chandansinh Solanki Educational Trust, Virar vs. ITO, Bengaluru

In the result, the appeal of the assessee-trust is allowed

ITA 6378/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Jan 2026AY 2020-21

Bench: The First Appellate Authority Came To Be Dismissed Ex Parte Without Affording A Meaningful Opportunity Of Being Heard; & Secondly, That The Lower Authorities Erred In Upholding The Adjustments Made Under Section 143(1), Namely: (A) Denial Of Deduction Under Section 11(1)(A) In Respect Of Actual Revenue Expenditure Of ₹ 89,77,260 Debited To The Income & Expenditure Account; & (B) Disallowance Of The Claim For Statutory Accumulation Of Income Under Section 11(1)(A) To The Extent Of ₹ 11,65,005, Thereby Treating The Gross Receipts Of ₹ 1,01,42,265 As Taxable Income.

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Adv. Chandansinh Vs. ITO Exemption Ward, Solanki Educational Mumbai Trust Near Jakat Naka Chandansar Road, Virar (E) Tal Vasai, Dist. Thane- 401 305 PAN/GIR No.AADTA4614P (Appellant) .. (Respondent) Assessee by Ms. Vidhi Solani Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21/01/2026 Date of Pronouncement 29/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the assessee, a public charitable trust duly registered unde…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary
Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

Father Leblond Trust, Darjeeling vs. CPC, Bengaluru

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

ITA 1577/KOL/2025[2019-2020]Status: DisposedITAT Kolkata12 Dec 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 12ASection 139Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1577/KOL/2025 Assessment Year: 2019-20 Father Leblond Trust CPC, Bengaluru Vs. (Appellant) (Respondent) PAN: AAATF1701D Appearances: Assessee represented by : Giridhar Dhelia, Advocate. Department represented by : Santanu Ghosh, Sr. DR. Date of concluding the hearing : 17-November-2025 Date of pronouncing the order : 12-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption, Exemption Ward

In the result the appeal filed by the assessee in ITA

ITA 1785/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Appellant Respondent Pan: Aabtb1496N Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa
Section 11Section 12ASection 143(1)

…out of the impugned order of the Tribunal. 8. The appeal therefore being devoid of any merit is accordingly disposed of." 14. Respectfully following the above judgement passed by Hon'ble Gujarat High Court in the case of CIT, Exemption vs. Anjana Foundation, 168 Taxmann.com 462, we find force in the arguments of Ld. Counsel of the assessee that filing of Form 10B is procedural & not mandatory & therefore belated filing of Form 10B will not adversely affect the eligibility of exemption u/s 11 of the IT Act. Also considering the fact that Ld. CIT, Exemption, Pune granted registration u/s 12AA of the Act to the ass…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption

In the result the appeal filed by the assessee in ITA

ITA 1783/PUN/2025[2021-22]Status: DisposedITAT Pune28 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan | Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Pan: Aabtb1496N Appellant Respondent Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa
Section 11Section 12ASection 143(1)

…out of the impugned order of the Tribunal. 8. The appeal therefore being devoid of any merit is accordingly disposed of." 14. Respectfully following the above judgement passed by Hon'ble Gujarat High Court in the case of CIT, Exemption vs. Anjana Foundation, 168 Taxmann.com 462, we find force in the arguments of Ld. Counsel of the assessee that filing of Form 10B is procedural & not mandatory & therefore belated filing of Form 10B will not adversely affect the eligibility of exemption u/s 11 of the IT Act. Also considering the fact that Ld. CIT, Exemption, Pune granted registration u/s 12AA of the Act to the ass…

Br Nath Pai Shikshan Sanstha, Kudal vs. ITO, Exemption, Exemption Ward

In the result the appeal filed by the assessee in ITA

ITA 1782/PUN/2025[2022-23]Status: DisposedITAT Pune28 Nov 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1782, 1783 & 1785/Pun/2025 निर्धारण वर्ष / Assessment Years : 2020-21 To 2022-23 Br Nath Pai Shikshan Vs. Cpc, Bangalore. Sanstha, Plot No.4, Midc, Near Vayman Garden Compound, Sindhudurg- 416520. Pan: Aabtb1496N Appellant Respondent Assessee By : Shri P. P. Jayaraman Revenue By : Smt. N. C. Shilpa Date Of Hearing : 19.11.2025 Date Of Pronouncement : 28.11.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 05.06.2025 Passed By Ld. Addl./Jcit(A)-6, Kolkata ['Ld. Cit(A)'] For The Assessment Years 2020-21 To 2022-23 Respectively. 2. Since Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1785/Pun/2025 For A.Y. 2020-21 As The Lead Case For Adjudication.

For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa
Section 11Section 12ASection 143(1)

…out of the impugned order of the Tribunal. 8. The appeal therefore being devoid of any merit is accordingly disposed of." 14. Respectfully following the above judgement passed by Hon'ble Gujarat High Court in the case of CIT, Exemption vs. Anjana Foundation, 168 Taxmann.com 462, we find force in the arguments of Ld. Counsel of the assessee that filing of Form 10B is procedural & not mandatory & therefore belated filing of Form 10B will not adversely affect the eligibility of exemption u/s 11 of the IT Act. Also considering the fact that Ld. CIT, Exemption, Pune granted registration u/s 12AA of the Act to the ass…

Shree Dandeshwar Shankar Mandir Trust, Mumbai vs. ITO (Exem)-1, Mumbai

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

ITA 6321/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailshree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant Pan: Aajts6534L V/S Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore.

For Appellant: Ms. Neelam JadhavFor Respondent: Ms. Neena Jeph, CIT-DR
Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant PAN: AAJTS6534L v/s Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore. Assessee by : Ms. Neelam Jadhav Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 24/11/2025 Date of Order - 26/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08.09.2…

Masoomeen Education Society Sangli, Sangli vs. CIT(A), Sangli

In the result appeal of the assessee is allowed

ITA 732/PUN/2025[2018-19]Status: DisposedITAT Pune29 Sept 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं / Ita No.732/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Masoomeen Education Vs Cit(A), Sangli Society, Plot No. 8A, Mangal Housing Society, Sahyadrinagar, Vishrambag, Sangli- 416415 Maharashtra Pan-Aactm1689H Appellant Respondent

For Appellant: Shri Umesh Kumar MaliFor Respondent: Shri R.Y. Balawade
Section 10Section 11Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं / ITA No.732/PUN/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Masoomeen Education Vs CIT(A), Sangli Society, Plot No. 8A, Mangal Housing Society, Sahyadrinagar, Vishrambag, Sangli- 416415 Maharashtra PAN-AACTM1689H Appellant Respondent Assessee by : Shri Umesh Kumar Mali Revenue by : Shri R.Y. Balawade, Addl. CIT Date of hearing : 29.09.2025 Date of : 10.10.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the in…

Shri Pandurang Sansthan Deulgaon Mali, Mehkar vs. ITO Ward-2, Exemp, Nagpur

In the result, appeal of the assessee is allowed

ITA 487/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Shri Pandurang Sansthan ITO (Exemption), Deulgaon Mali at post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 PAN: AAGTS 8497 P (Appellant) (Respondent) Present for: Assessee by : Shri Abhay Agrawal, Ld. Advocate Revenue by : Shri Surjit Kumar Saha, Ld. Sr.D.R. Date of Hearing : 27.06.2025 Date of Pronouncement : 23.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 24/06/2024 impugned herein passed by the ADDL/JCIT (Appeals), Madhurai (in short, ‘Ld…

Tara Meera Education Trust, Mumbai vs. Income Tax Officer (Exemption)-2(4), Mumbai

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

ITA 2668/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Om Praksh Kanttara Meera Education Trust Vs Income Tax Officer (Exemption)- 2(4), 6Th Floor, Mtnl Building, 41-B, Azad Nagar Road No.2 Off Veera Desai Road, Andheri Cumbala Hills, Pedder Road, West, Mumbai-400 053 Mumbai-400 026 Pan : Aaatt9673J Appellant Respondent

For Appellant: Shri Aamod Prabhudesai a/wFor Respondent: Shri Hemanshu Joshi, SR DR
Section 11Section 12

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI OM PRAKSH KANT, ACCOUNTANT MEMBER Tara Meera Education Trust vs Income Tax Officer (Exemption)- 2(4), 6th Floor, MTNL Building, 41-B, Azad Nagar Road No.2 Off Veera Desai Road, Andheri Cumbala Hills, Pedder Road, West, Mumbai-400 053 Mumbai-400 026 PAN : AAATT9673J APPELLANT RESPONDENT Assessee by : Shri Aamod Prabhudesai a/w Shri Naman Jain Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 24/06/2025 Date of pronouncement : 24/07/2025 O R D E R This appeal filed by the assessee is ar…

Health Foundation & Research Centre, Dahod vs. The ACIT, Circle-2, Exemption, Ahmedabad

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

ITA 483/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Hargovind Singh, Sr.DR
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 483/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Health Foundation & Research The Assistant Commissioner of बनाम/ Centre Income-tax v/s. GF Post Box No. 156, Sheth Shri Circle-2, Exemption, Girdharlal Marg, Raliyati Road, Ahmedabad Dahod, Gujarat - 389151 "थायी लेखा सं./PAN: AATH0867J अपीलाथ"/ (Appellant)…

Koshambh Charitable Trust, Vadodara vs. CPC, Bangalore Present Jurisdiction the ITO, Exemption Ward, Vadodara

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.444/Ahd/2025 (Assessment Year: 2018-19) Koshambh Charitable Trust, Vs. Centralized Processing 301, 3rd Floor, Gamthi Complex, Centre, (CPC), Bangalore Opp. B.P.C. House, Productivity Jurisdictional AO Road, Vadodara-390007 Income Tax Officer, Exemption Ward, Aaykar Bhavan, Vadodara [PAN No.AABTK8442P] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R. Shah, A.R. Respondent by: Shri Veerbadram Vislavath, Sr. DR 15.05.2025 Date of Hearing Date of Pronouncement…

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Abchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Apchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

Sahaj Seva Trust, Kolhapur vs. ITO Exemption Ward, Kolhapur

In the result, appeal of the assessee is allowed

ITA 541/PUN/2025[2014-15]Status: DisposedITAT Pune06 May 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.541/Pun/2025 Assessment Year : 2014-15

For Appellant: Shri Vaibhav ChauguleFor Respondent: Shri Ganesh B Budruk
Section 11Section 12ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.541/PUN/2025 Assessment Year : 2014-15 Sahaj Seva Trust, Vs. ITO Exemption Ward, 398 E Ward, Ashish Chambers, Kolhapur Shahupuri, Kolhapur – 416008 Maharashtra PAN : AACTS9170R Appellant Respondent Appellant by : Shri Vaibhav Chaugule Revenue by : Shri Ganesh B Budruk Date of hearing : 29.04.2025 Date of pronouncement : 06.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining…

Varvade Panchkroshi Shikshan Prasarak Mandal, Ratanagiri vs. Asst. Commissioner of Income Tax, Kolhapur

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

ITA 2349/PUN/2024[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2349/Pun/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. Acit, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra Pan : Aaatv7973M Appellant Respondent

For Appellant: Shri Darshit J. NaikFor Respondent: Shri Arvind Desai
Section 10Section 11Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2349/PUN/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. ACIT, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra PAN : AAATV7973M Appellant Respondent Appellant by : Shri Darshit J. Naik Respondent by : Shri Arvind Desai Date of hearing : 11.02.2025 Date of pronouncement : 05.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee p…