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

Raja Bhat and Kumuda Foundation, Belagavi vs. Pr.Commissioner of Income Tax, Belagavi

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2022-23 Raja Bhat And Kumuda Foundation Plot No. 4, RS No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 PAN:AAJCR6351B . . . . . . . Appellant V/s Income Tax Officer, Exemption, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Mr S Manikandan [‘Ld. DR’] Date of conclusive Hearing : 06/03/2025 Date of Pronouncement : 19/03/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is instit…

Ankuran, Koraput vs. ITO, Berhampur

In the result, appeal of the assesee is partly allowed for statistical

ITA 487/CTK/2024[2018-19]Status: DisposedITAT Cuttack27 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalवष" Ankuran Vs Ito, Exemption Ward, Berhampur C/O Maa Gruha Project Bandhugaon, Dist : Koraput-764027 Pan No. : Aaata 8149 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri S.K.Sarangi, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 27/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 27/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Appeal No.Nfac/2017-18/10246290, Vide Din & Order No.Itba/Nfac/S/250/2024-25/1069079646(1), For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar That In The Course Of Assessment, The Assesee Had Not Been Able To Produce The Evidences As Called For By The Ao. It Was The Submission That The Assessment Order Is Dated 28.03.2023. The Assesee Had Filed His Appeal Before The Ld. Cit(A) On 27.04.2023. It Was The Submission That As Per The Ld. Cit(A), There Was One Day Delay In Filing The Appeal. It Was The Submission That The Assessment Order Was Received By The Assesee Only On 29.03.2023 & Consequently It Should Be Deemed That The Appeal Of The Assesee Is Within The Time. However, The Ld. Cit(A) Has Dismissed The Appeal Of The Assesee In Limine Alleging One

Section 11

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER वष" ANKURAN Vs ITO, Exemption Ward, Berhampur C/o Maa Gruha Project Bandhugaon, Dist : Koraput-764027 PAN No. : AAATA 8149 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee by ओर : Shri S.K.Sarangi, CA राज"व राज"व क" राज"व राज"व क"…