CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust

Q: How many judgments cite CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust?

24 judgments on BharatTax cite CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust (102 Taxmann.com 122), spanning 2019 to 2026.

Q: Which sections of the Income Tax Act does CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust come up under?

It is most often cited in judgments turning on Section 1961, Section 11(2), Section 12A, Section 11, Section 143(3), Section 250.

102 Taxmann.com 122High Court2019#4939 most cited

What is CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust authority for?

A lack of specific declaration regarding the purpose of accumulated funds in Form No. 10 does not invalidate an exemption claim under Section 11(2) of the Income Tax Act. The Supreme Court has upheld this position by dismissing the Department's SLP.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust · Section 11(2) · Section 11 · Form 10 · accumulation of income · charitable trust exemption · lack of declaration · purpose of accumulation · Gujarat High Court · Supreme Court SLP dismissal

Also reported as

409 ITR 591

Sections most often in play

Section 1961 Section 11(2)Section 12A Section 11 Section 143(3)Section 250 Section 12 Section 11 of Income Tax Act

Issues it is cited on

accumulation of income section 11(2)section 10(23)section 11(1)(d)section 13(8)section 11(3)section 13(1)(c)proviso to section 2(15)section 13(1)section 11(1)application of income section 12a

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

DINABANDHU FOUNDATION FOR EDUCATIONAL RESEARCH & SOCIO ECONOMIC DEVELOPMENT,BHUBANESWAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER/INCOME TAX OFFICER, NFAC, DELHI

In the result, appeal of the assessee is allowed and stay application of the assessee stands dismissed

ITA 450/CTK/2025[2018-19]Status: HeardITAT Cuttack20 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.450/Ctk/2025 रोक आवेदन सं/Sa No.6/Ctk/2025 (Arising Out Of Ita No.450/Ctk/2025) (नििाारण वर्ा / Assessment Year : 2018-2019) Vs Additional/Joint/Deputy/Assistant Dinabandhu Foundation For Educational Research & Socio Commissioner/Income Tax Economic Development, Officer/Nfac, Delhi A/127, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aaatd 7338 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Dilip Kumar Mohanty, Advocate & Shri Pradyumna Kumar Sahu, Advocate राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख/Date Of Pronouncement : 20/02/2026 आदेश / O R D E R Per Bench : The Assessee Has Filed Stay Application Along With Appeal In Ita No.450/Ctk/2025 For The Assessment Year 2018-2019 Against The Order Dated 21.07.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Thereby Disallowing The Exemption Claimed By The Assessee Trust U/S.11(2) Of The Act On The Ground That The Purpose Mentioned In Form No.10 Was Too Vague & Lacked The Required Specificity. 2. It Was Submitted By The Ld.Ar That The Assessee Had During The Impugned Assessment Year Filed Its Form No.10 Which Reads As Follows:-

For Appellant: Shri Dilip Kumar Mohanty, AdvocateFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR

Section 11Section 11(2)

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.450/CTK/2025 रोक आवेदन सं/SA No.6/CTK/2025 (Arising out of ITA No.450/CTK/2025) (नििाारण वर्ा / Assessment Year : 2018-2019) Vs Additional/Joint/Deputy/Assistant Dinabandhu Foundation for Educational Research & Socio Commissioner/Income Tax Economic Development, Officer/NFAC, Delhi A/127, Saheed Nagar, Bhubaneswar-751007 PAN No. :AAATD 7338 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर…

SENIOR CITIZEN SANTACRUZ ( PASCHIM) SANSTHA ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-2(3), MUMBAI

In the result, appeal filed by assessee stands allowed

ITA 7183/MUM/2025[7183]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11(2)Section 11(3)Section 12A

…of Income Tax vs. Daulatram Education Society reported in (2005) 278 ITR 260 (Delhi). 6 I.T.A. No. 7183/Mum/2025  Hon’ble High Court of Gujarat in CIT(Exemptions) vs. Bochasanwasi Shri Akshar Purshottam Public Charitable Charitable turst reported in [2019] 102 Taxmann.com 122 (Gujarat)  Hon’ble Telangana and Andhra Pradesh High Court in the case of Samaj Seva Nidhi vs. ACIT reported in [2015] 376 ITR 507 (T&AP)  Arhatic Yoga Ashram Management Trust vs. Income Tax Office (Exemptions) Ward-1, Chennai reported in (2021) 126 Taxmann.com 76 (Chennai Tribunal) A.Y. 2012-13.  Pradeep Port Trust vs. ACIT (2011) rep…

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) CIRCLE-2, CHANDIGARH, CHANDIGARH vs. SHRI SHIV NARAIN SIDHESWAR MANDIR BAGH SANATAN DHARAM SABHA, GURGAON

In the result, appeal of the Revenue is dismissed

ITA 633/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh13 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 633/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 The Dcit (Exemptions), Shri Shiv Narain Sidheswar Mandir Circle – 2, Chandigarh. Vs Bagh Sanatan Dharam Sabha, Gurudwara Road, Gurgaon. "थायी लेखा सं./Pan No: Aacts6273M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Arjun Chaturvedi, Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 07.10.2025 Date Of Pronouncement : 13.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Arjun Chaturvedi, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 633/CHD/2025 "नधा"रण वष" / Assessment Year: 2018-19 The DCIT (Exemptions), Shri Shiv Narain Sidheswar Mandir Circle – 2, Chandigarh. Vs Bagh Sanatan Dharam Sabha, Gurudwara Road, Gurgaon. "थायी लेखा सं./PAN NO: AACTS6273M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Arjun Chaturvedi, CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 07.10.2025 Date of Pronouncement : 13.1…

SHREE GHATKOPAR SARVAJANIK JIVDAYA KHATU ,MUMBAI vs. ITO EXEM WARD 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 5551/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu Ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (Pan: Aabts9826R) (Appellant) (Respondent)

For Appellant: Ms. Simran Dhawan, Advocate and Ravi Ganatra, CAFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 11Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (PAN: AABTS9826R) (Appellant) (Respondent) Present for: Assessee : Ms. Simran Dhawan, Advocate and Ravi Ganatra, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the o…

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…

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate

Section 11Section 11(2)Section 12Section 143(3)Section 250

…ned Sr. DR, apart from strongly supporting from strongly supporting the order of the AO, had taken us through the judgement of the Hon'ble Gujarat High Court in the case of CIT (Exemption) vs. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust [2018] 409 ITR 591 (Guj). It was contended by learned Sr. DR that in the said judgement relied by the CIT(A) it has been clearly specified in Form 10 the reasons for accumulation at u/s. 11(2) of the Act. (refer para 4 of the judgement). 7. The learned A.R. supported the findings of the CIT(A) and reiterated the submission made before the authorities below. 6 Yog…

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

…e assessee can accumulate funds for the purpose which is specified in trust deed. This ratio of law is invigorated by the decision of the Hon'ble Gujarat High Court in the case of 'CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust 409 ITR 591', where it was held that "lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by the assessee trust would not be fatal to the exemption claimed u/s. 11 (2) of the Act." Further, the Hon'ble Supreme Court has dismissed the SLP filed by the Department in the above case and has upheld the findings of…

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

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

INCOME TAX OFFICER (EXEMPTIONS), WARD-1,BANGALORE, BANGALORE vs. ABB INDIA FOUNDATION, BANGALORE

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

ITA 1036/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Years : 2018-19

For Appellant: Dr. N Sluresh, C.AFor Respondent: Shri Subramanian S, JCIT (DR)

Section 11Section 11(2)Section 12ASection 1l

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years : 2018-19 The Income Tax Officer (Exemptions), Vs. ABB India Foundation, 21st Floor World Trade Center, Ward - 1, Bengaluru. Brigade Gateway, No.26/1, Rajakumar Road, PAN – AABTA 2257 Q Bengaluru-560 055. PAN – AABTA 2257 Q APPELLANT RESPONDENT Assessee by : Dr. N Sluresh, C.A Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 22.07.2024 Date of Pronouncement : 22.07.2024 O R D E R PER SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER : Th…

DY. COMMISSIONER OF INCOME TAX (E) -2(1), MUMBAI, CUMBALA HILL vs. THE GEM AND JEWELLERY EXPORT PROMOTION COUNCIL, MUMBAI

In the result, appeals of the revenue in ITA nos

ITA 3176/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jun 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nitesh Joshi, Adv. & Shri AshwinFor Respondent: Dr. Kishor Dhule – CIT DR

Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 3175/Mum/2023 - A.Y. 2018-19 ITA 3176/Mum/2023 - A.Y. 2017-18 Dy. Commissioner of Income- vs The Gem And Jewellery Export tax(E)-2(1), Room No.608, 6th Promotion Council, Floor, MTNL Building, Peddar Office No.D2B, Ground Floor, Bharat Road, Cumbala Hill, Mumbai- Diamond Bourse, Bandra Kurla 400 026 Complex, Bandra (E) PAN : AAATT3203H APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi, Adv. & Shri Ashwin Kashinath Respondent by : Dr. Kishor Dhule – CIT DR…

DY. COMMISSIONER OF INCOME TAX(E)-2(1), MUMBAI, CUMBALA HILL, MUMBAI vs. THE GEM AND JEWELLERY EXPORT PROMOTION COUNCIL, MUMBAI

In the result, appeals of the revenue in ITA nos

ITA 3175/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jun 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nitesh Joshi, Adv. & Shri Ashwin KashinathFor Respondent: Dr. Kishor Dhule – CIT DR

Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 3175/Mum/2023 - A.Y. 2018-19 ITA 3176/Mum/2023 - A.Y. 2017-18 Dy. Commissioner of Income-tax(E)-2(1), Room No.608, 6th Floor, MTNL Building, Peddar Road, Cumbala Hill, Mumbai-400 026 vs The Gem And Jewellery Export Promotion Council, Office No.D2B, Ground Floor, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E) PAN: AAATT3203H APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi, Adv. & Shri Ashwin Kashinath Respondent by : Dr. Kishor Dhule – CIT DR Date o…

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

ITA 1375/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 11Section 11(1)Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1348/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 Sri Aurobindo Socio Economic & The DCIT, बनाम Management Research Institute, Circle-1(Exemptions), VS Vardhman Complex, Chandigarh. Ludhiana. "थायी लेखा सं./PAN /TAN No: AABTS9004P अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 1375/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 The DCIT, Sri Aurobindo Socio Economic & ब…

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

ITA 1348/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 11Section 11(1)Section 11(2)

DY. COMMISSIONER OF INCOME TAX(E)-2(1), MUMBAI, CUMBALA HILL vs. THE GEM AND JEWELLERY EXPORT PROMOTION COUNCIL, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 3158/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Apr 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 3158 & 3159/Mum/2023 (A.Ys. 2015-16 & 2016-17)

For Appellant: Biswanath DasFor Respondent: Nitesh Joshi

Section 11Section 11(2)Section 13(8)Section 143(2)Section 2(15)

…late funds for the purpose which is specified in trust deed. Further the assessee submitted that this view is fortified by the decision of Hon'ble Gujrat High Court in the case of CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust (409 ITR 591) where it was held that lack of declaration in Form no 10 regarding specific purpose for which funds were being accumulated by the assessee trust would not be fatal to the exemption claimed u/s 11(2) of the Act. The Hon'ble Supreme Court has dismissed SLP filed by the department in the above case and has upheld the findings of the Hon'ble Gujrat…

SHREE SWAMI SAMARTH SEVA KENDRA ,MUMBAI vs. ITO, EXEM. WARD 2(3), MUMBAI, MUMBAI

ITA 2419/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Nov 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2016-17

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Shri Ajeya Kumar Ojha, D.R

Section 11(2)Section 12ASection 139(1)Section 139(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s. Shree Swami Samarth Income Tax Officer, Seva Kendra, Exem., Ward 2(3), 4, Green Cottage, Piramal Chamber, Hanuman Road, Lal Baug, Parel, Vs. Back side of Shridhar Mumbai – 400 012 Building, Vile Parle (E), Mumbai-400 057 PAN: AACTS2170B (Appellant) (Respondent) Present for: Assessee by : Shri Subodh Ratnaparkhi, A.R. Revenue by : Shri Ajeya Kumar Ojha, D.R. Date of Hearing : 16 . 10 . 2023 Date of Pronouncement : 07 . 11 . 2023 O R D…

DCIT (E)-1(1), MUMBAI vs. INSURANCE INSTITUTE OF INDIA, MUMBAI

ITA 1715/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 Sept 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: Mr. Ketan Vajani, C.AFor Respondent: Ms. Madhu Malti Ghosh, D.R

Section 11Section 11(2)Section 12Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1714 & 1715/M/2023 Assessment Years: 2017-18 & 2018-19 Dy. Commissioner of M/s. Insurance Institute of Income Tax (Exemption)- India, 1(1), Block – G, Plot No. C-46, Room No.607, 6th Floor, Vs. Insurance Institute of MTNL Building, India, Cumballa Hill, BKC, Bandra East, Mumbai - 400026 Mumbai – 400 051 PAN: AAATI1174R (Appellant) (Respondent) Present for: Assessee by : Mr. Ketan Vajani, C.A. Revenue by : Ms. Madhu Malti Ghosh, D.R. Date of Hearing : 04 .…

DCIT (E)-1(1), MUMBAI vs. INSURANCE INSTITUTE OF INDIA, MUMBAI

ITA 1714/MUM/2023[2017-18]Status: DisposedITAT Mumbai08 Sept 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: Mr. Ketan Vajani, C.AFor Respondent: Ms. Madhu Malti Ghosh, D.R

Section 11Section 11(2)Section 12Section 12A

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

ITA 267/JPR/2023[2014-15]Status: DisposedITAT Jaipur12 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Pooonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 11Section 12Section 12ASection 139Section 139(1)Section 288Section 44A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 267/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2014-15 cuke The DCIT State Institute of Health & Family Welfare Vs. 1, Jhalana Institutional Area, Jhalana Circle Exemption Jaipur 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 3404 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZk…

INSURANCE INSTITUTE OF INDIA,MUMBAI vs. ACIT(EXEM) CIRCLE-1, MUMBAI

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

ITA 1610/MUM/2020[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Insurance Institute Of India Acit (Exem), Circle-1, C-45, Block G, Bandra Kurla Complex, Mumbai Vs. Bandra (E), Mumbai-400 051 Pan/Gir No. Aaat 11174 R (Appellant) : (Respondent) Assessee By : Shri Ketan Vajani : Shri Tejinder Pal Singh Anand Revenue By : 25.11.2022 Date Of Hearing Date Of Pronouncement : 20.02.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of Learned Commissioner Of Income Tax (Appeals) („Ld.Cit(A) For Short), Passed U/S.250 Of The Income Tax Act, 1961 („The Act'), Pertaining To The Assessment Year („A.Y.‟ For Short) 2016-17. 2. The Assessee Has Challenged This Appeal On The Grounds Of Disallowance Of Exemption U/S. 11 R.W.S. 12A Of The Act For The Reason That The Purpose Of Accumulation U/S.11(2) Specified By The Assessee Are Vague & General & The Purposes Stated Are Beyond The Memorandum Of Association (Moa For Short) Of The Assessee. 3. The Brief Facts Are That The Assessee Is An Institution Registered Under The Societies Registration Act, 1860, Established In The Year 1955And The Assessee Was Formerly

For Appellant: Shri Ketan VajaniFor Respondent: 25.11.2022

Section 10Section 11Section 11(2)Section 12ASection 143(3)Section 250

…ing case laws: Sr. Name of the case Citation No. 1 CIT vs. Hotel & Restaurant Association 261 ITR 190 (Del) 2 Bharat Krishak Samaj vs. DDIT 306 ITR 153 (Del) 3 CIT vs. Gokula Education Foundation 394 ITR 236 (Kar) 4 CIT vs. Bochsanwasi Shri Akshar Purshottam 409 ITR 591 (Guj) Public Charitable Trust 5 CIT vs. Bochasanwasi Shri Akshar Purshottam 263 taxman 247 (SC) Public Cable Trust 6 M/s. national Stock Exchange Investor Protection ITA No. 2359/M/2016 order Fund Trust vs. Asst. DIT(E) dated 19.12.19 9. The learned Departmental Representative (ld. DR for short) for the Revenue, on the other hand, controverted t…

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…

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