CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public

105 Taxmann.com 97Supreme Court of India2019#10953 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11(2)Section 12ASection 143(3)Section 13(9)Section 139(1)Section 80GSection 11Section 11(1)(a)

Issues it is cited on

accumulation of incomesection 11(2)childregistration under section 12asection 12asection 12section 11scrutiny assessmentsection 139previous yearpersonsection 13

Judgments citing CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public

Income Tax Officer, Ghaziabad vs. Baburam Education Society, Mainpuri

In the result, appeal of the Revenue is dismissed

ITA 3852/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Jun 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, Baburam Education Society म Ito(E), 1St Floor, Paronkh Etah, Mainpuri, Vs. Cgo Complex Ii, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. Pan No.Aabab6687L अपीलाथ" Appellant ""यथ"/Respondent

Section 11Section 11(1)(d)Section 12ASection 44ASection 57

…ITA No.3852/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, BABURAM EDUCATION SOCIETY म ITO(E), 1st Floor, Paronkh Etah, Mainpuri, Vs. CGO Complex II, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. PAN No.AABAB6687L अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Bhimanshu Kansal, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 29.05.2025 25.06.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E…

ACIT, Kolkata vs. Bandhan Konnagar, Hooghly

In the result, the appeal of the revenue stands dismissed

ITA 1593/KOL/2024[2014-2015]Status: DisposedITAT Kolkata21 Feb 2025AY 2014-2015

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 11(1)(a)Section 11(2)Section 12ASection 143(2)Section 143(3)Section 250Section 80G

…आयकर अपीलीय अिधकरण कोलकाता 'B' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI Rakesh Mishra, ACCOUNTANT MEMBER I.T.A. No. 1593/KOL/2024 Assessment Year: 2014-15 ACIT, (Exemption) Circle-1(1), Kolkata ………. Appellant Vs. Bandhan Konnagar, Hooghly ......... Respondent 99H2, Haran Chandra Banerjee Road, Hooghly, West Bengal-712235 (PAN: AAAAB3429P) Appearances: Appellant represented by : Shri Sailen Samadder, Addl. CIT, Sr. DR Respondent represented by : Sh. A. K. Tulsyan, FCA & Sh. Deepak Mundhra, AR Date of concluding the hearing : Febr…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3852/DEL/2016[2009-10]Status: DisposedITAT Delhi08 Jan 2025AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, Baburam Education Society म Ito(E), 1St Floor, Paronkh Etah, Mainpuri, Vs. Cgo Complex Ii, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. Pan No.Aabab6687L अपीलाथ" Appellant ""यथ"/Respondent

Section 11Section 11(1)(d)Section 12ASection 44ASection 57

…ITA No.3852/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, BABURAM EDUCATION SOCIETY म ITO(E), 1st Floor, Paronkh Etah, Mainpuri, Vs. CGO Complex II, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. PAN No.AABAB6687L अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Bhimanshu Kansal, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 29.05.2025 25.06.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E…

National Childrens Fund S5, Siri Institutional Area, Hauz Khas New Delhi, New Delhi vs. The Income Tax Officer Ward Exmp 2(4) Delhi, Delhi

In the result, both the appeals are allowed

ITA 3192/DEL/2023[2017-2018]Status: DisposedITAT Delhi28 Aug 2024AY 2017-2018

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

National Childrens Fund 5 Siri Institutional Area, Hauz Khas New Delhi, New Delhi vs. The Income Tax Officer Ward Exemption 2(4) Delhi, Delhi

In the result, both the appeals are allowed

ITA 3156/DEL/2023[2016-2017]Status: DisposedITAT Delhi28 Aug 2024AY 2016-2017

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

Dy Commissioner of Income Tax (E)-1 (1), Mumbai-400026 vs. M/S Guru Nanak Vidyak Society, Mumbai-400037

In the result, appeal filed by the Revenue is dismissed

ITA 1265/MUM/2022[2016-17]Status: DisposedITAT Mumbai19 Dec 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyaldy.Cit (Exemption)-1(1), 6Th Floor, Mtnl Building, Cumballa Hill Dr. Gd Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/S Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. Pan: Aaatg2095D ..... Respondent Appellant/Revenue By : Sh. Satyapal Kumar, Cit-Dr Respondent/Assessee By : Sh. Priyank Ghia & Kanu Chokshi, Ar Date Of Hearing : 22/09/2022 Date Of Pronouncement : 19/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Revenue Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed Under Section 250 Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 29.03.2022 For Assessment Year (Ay) 2016-17. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On The Facts & In The Circumstances Of The Case & In Law The Ld Cit(A) Erred In Allowing The Condonation For Return Of Income When Only

For Appellant: Sh. Priyank Ghia & Kanu Chokshi, ARFor Respondent: Sh. Satyapal Kumar, CIT-DR
Section 11(1)(a)Section 11(2)Section 11(3)Section 12ASection 139(4)Section 139(9)Section 143(3)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy.CIT (Exemption)-1(1), 6th Floor, MTNL Building, Cumballa Hill Dr. GD Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/s Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. PAN: AAATG2095D ..... Respondent Appellant/Revenue by : Sh. Satyapal Kumar, CIT-DR Respondent/Assessee by : Sh. Priyank Ghia & Kanu Chokshi, AR Date of hearing : 22/09/2022 Date of pronouncement : 19/12/2022 ORDER PER…

Minim Charitable Foundation, Bandra West vs. Commissioner of Income Tax Appeal, Mumbai

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

ITA 1840/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jun 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Om Prakash Kantआयकर अपील सं./I.T.A. No. 1840/Mum/2021 ("नधा"रण वष" / Assessment Years : 2016-17

For Appellant: Mr. Sambhav ShahFor Respondent: Shri. Kiran P. Unavekar
Section 11(2)Section 12ASection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1840/Mum/2021 ("नधा"रण वष" / Assessment Years : 2016-17 Minim Charitable NFAC, Delhi बनाम/ Foundation Vs. Galaxy Bunglow, 111 BJ Road, Bandra (W) – 400050. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICM4172G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Mr. Sambhav Shah ""यथ" क" ओर से/Respondent by : Shri. Kiran P. Unavekar 02.06.2022 सुनवाई क" तार"ख / Date of Hearing घोषणा क" तार"ख /Date of Pronouncement 27.06.2022…

Seth Damji Laxmichand Jain Dharma Sthanak, Mumbai vs. ITO (Exe)-1(1), Mumbai

In the result, assessee appeal is allowed

ITA 65/MUM/2021[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Hema KatariaFor Respondent: Shri B.K. Bagchi
Section 11Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 65/MUM/2021 (A.Y: 2011-12) Seth Damji Laxmichand Jain v. ITO (Exemption)-1(1) Dharma Sthanak Mumbai - 400012 64, Dr. Ambedkar Road Opp. Kalchachowki Post Office Chinchpokli Mumbai – 400012 PAN: AACTS2218L (Appellant) (Respondent) Assessee by : Shri Hema Kataria Department by : Shri B.K. Bagchi Date of Hearing : 17.11.2021 Date of Pronouncement : 05.01.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee…

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…