CIT (Exemptions) v. Shree Shyam Mandir Committee

400 ITR 466High Court2018#3861 most cited

What is CIT (Exemptions) v. Shree Shyam Mandir Committee authority for?

The proviso to Section 12A(2) of the Income-tax Act, 1961, introduced by the Finance Act, 2014, is declaratory and has retrospective effect, allowing registration under Section 12AA during pending assessment proceedings to claim exemptions for earlier years. Reassessment proceedings under Section 147 should not be initiated solely for the non-registration of a trust.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Shree Shyam Mandir Committee · 400 ITR 466 · Section 12A(2) · Section 11 · Section 12 · Section 147 · retrospective effect · declaratory proviso · registration during assessment · charitable trust exemption

Sections most often in play

Section 11Section 12AASection 12ASection 12Section 119(2)(b)Section 147Section 10(23C)(iv)Section 143(3)

Issues it is cited on

section 12a(2)section 10(23c)(iv)section 10(23c)(vi)section 11(2)section 119(2)section 11(1)(a)section 119(2)(b)section 12aaregistration under section 12amaximum marginal rateapplication of incomesection 12ab

Judgments citing CIT (Exemptions) v. Shree Shyam Mandir Committee

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…non-submitting certain details which were submitted to\nthe extent practicable. But he could have asked the appellant.\n23\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nOther Supporting case laws:CIT v/s Shyam Mandir Committee (2018) 400 ITR 466\n(Raj)(DC 33-53)andCIT vs D.N. Memorial Trust [2023] 152 taxmann.com 33 (DC 54-\n56).\nAt the end thus, it is prayed that registration u/s 12AB and provisional registration u/s\n12A may be restored. Further the approval denied u/s 80G(5) be also granted and the\nId. CIT(E) be directed accordingly and oblige.\nThe above submissions have been made…

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

…we have held that the reopening was bad in law, therefore, all the other grounds are also decided in favour of the assessee and against the Revenue.” 13. The Hon’ble Rajasthan High Court, in the case of CIT (Exemptions) v. Shree Shyam Mandir Committee (2018) 400 ITR 466 (Raj.), addressed the applicability of the proviso to Section 12A(2) of the Income-tax Act, 1961. The Hon'ble High Court had held the Retrospective Application of Proviso to Section 12A(2): The Court held that the proviso to Section 12A(2), introduced by the Finance Act, 2014, is declaratory and has retrospective effect. This means that if a trus…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20
For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…025 are as under:-\nS. No.\nParticulars\nPg. No.\n1.\nCIT v/s Vijay Vargiya Vani Charitable Trust reported in (2014) 90\nCCH 0209 (Raj HC)\n1-3\n2.\nModern DefenceShishkanSansthan Vs. CIT (2007) 108 TTJ (Jd) 732\n4-5\n3.\nCIT v/s Shyam Mandir Committee (2018) 400 ITR 466 (Raj)\n6-26\n4.\nCIT v. D.N Memorial Trust[2023] 152 taxmann.com 33 (J&K)\n27-29\n5.\nEdunxt Global SDN - BHD v. DCIT [2024] 169 taxmann.com 113\n30-36\n(Bangalore - Trib.)\n6.\nMurlidhar Bhagwandas v. CIT [2000] 111 Taxman 619 (Bombay)\n37-42\n7.\nPulipati Subbarao v. ACIT [1959] 35 ITR 673 (Andhra Pradesh)\n43-44\n8.\nCIT, Kanpur v. Society for…

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 223/AGR/2024[2009-10]Status: DisposedITAT Agra16 Apr 2025AY 2009-10

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…accordance with law.” 5.8. Further, several case laws relied upon by the appellant are also distinguishableon facts and hence not applicable. Accordingly, grounds of appeal are liable to bedismissed.” Cases relied upon (a) CIT Vs M/s Shree Shyam Mandir [2018] 400 ITR 466 (Raj) Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Se…

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 222/AGR/2024[2008-09]Status: DisposedITAT Agra16 Apr 2025AY 2008-09

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…accordance with law.” 5.8. Further, several case laws relied upon by the appellant are also distinguishableon facts and hence not applicable. Accordingly, grounds of appeal are liable to bedismissed.” Cases relied upon (a) CIT Vs M/s Shree Shyam Mandir [2018] 400 ITR 466 (Raj) Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Se…

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 221/AGR/2024[2007-08]Status: DisposedITAT Agra16 Apr 2025AY 2007-08

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…accordance with law.” 5.8. Further, several case laws relied upon by the appellant are also distinguishableon facts and hence not applicable. Accordingly, grounds of appeal are liable to bedismissed.” Cases relied upon (a) CIT Vs M/s Shree Shyam Mandir [2018] 400 ITR 466 (Raj) Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Se…

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 220/AGR/2024[2006-07]Status: DisposedITAT Agra16 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…accordance with law.” 5.8. Further, several case laws relied upon by the appellant are also distinguishableon facts and hence not applicable. Accordingly, grounds of appeal are liable to bedismissed.” Cases relied upon (a) CIT Vs M/s Shree Shyam Mandir [2018] 400 ITR 466 (Raj) Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Se…

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 219/AGR/2024[2005-06]Status: DisposedITAT Agra16 Apr 2025AY 2005-06

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

…accordance with law.” 5.8. Further, several case laws relied upon by the appellant are also distinguishableon facts and hence not applicable. Accordingly, grounds of appeal are liable to bedismissed.” Cases relied upon (a) CIT Vs M/s Shree Shyam Mandir [2018] 400 ITR 466 (Raj) Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Se…

VOKKALIGARA SANGHA ,CHIKBALLAPUR vs. INCOME TAX OFFICER, EXEMPTIONS, WARD-3, , BANGALORE

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

ITA 1210/BANG/2024[2022-23]Status: DisposedITAT Bangalore25 Oct 2024AY 2022-23

Bench: Smt. Beena Pillai & Shri Waseem Ahmedvokkaligara Sangha, 1, Bb Road, Chikballapur, Chikaballapur H.O Chikkaballapur. Pan – Aaatv 4478 M Assessee By Revenue By Date Of Hearing Date Of Pronouncement

For Appellant: Smt. Sheetal Borkar, Advocate
Section 11Section 11(1)Section 11(2)Section 11(2)(a)Section 12A(1)(a)Section 139(1)Section 143(1)Section 154

…aim at determining or assessing correct income and tax liability of the assessee for particular assessment year. In this regard, the judgment of Hon'ble Rajasthan High Court in the case of CIT (Exemptions) vs. Shree Shayam Mandir Committee reported in [2018] 400 ITR 466 (Raj) can be referred. Hence, we set aside the finding of the Id. CIT-A and direct the AO allow the benefit of exemption under section 11(2) of the Act to the assessee after necessary verification. Thus, the ground of appeal of the assessee is allowed for statistical purposes. 10. In the result, the appeal of the assessee is allowed for statistic…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1479/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…ate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon’ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was du…

MAHARASTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1478/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…ate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon’ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was du…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) -2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1477/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Oct 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…ate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon’ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was du…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1476/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Oct 2024AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…ate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon’ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was du…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

ITA 1475/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Oct 2024AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…tate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon'ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was due…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1474/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…ate Welfare Fund [2022] 141 taxmann.com 419 (Kar) and Circular No. 1 of 2015 which supported the contention of the ld. AR. The ld. AR also relied on the decision of the Hon’ble Rajasthan High Court in the case of CIT(E) vs. Shri Shyam Mandir Committee [2018] 400 ITR 466 (Raj.) which held that the proviso to section 12A(2) of the Act inserted w.e.f 01.10.2014 was held to be applicable retrospectively and that no action u/s. 147 of the Act shall be taken merely for non registration of the Trust. The ld. AR also contended that the only reason why the surplus was not applied as per section 11(2) of the Act, was du…

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 609/PUN/2024[2021-22]Status: DisposedITAT Pune04 Sept 2024AY 2021-22

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari
Section 10Section 11Section 12ASection 12A(2)Section 139Section 143(1)Section 143(1)(a)

…ending before the ld. CIT(A), in my considered opinion, the benefit of first proviso to section 12A(2) ought to have been granted. My view is fortified by the judgment of Hon’ble Rajasthan High Court in CIT (Exemptions) Vs. Shree Shyam Mandir Committee (2018) 400 ITR 466 (Raj.) in which it has been held that “an assessment proceedings which is pending in appeal before the appellate authority should be deemed to be “assessment proceedings pending before the AO.” within the meaning of the term as envisaged 14 under the proviso. It follows there from that the assessee which obtained registration u/s.12AA of the Act…

B R HOSPITAL AND RESARCH INSTITUTE,NEW DELHI vs. ITO,WARD-EXEMPTION 1(3), DELHI

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

ITA 1336/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Jul 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10BSection 11Section 143(1)Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER B R Hospital Research Income Tax Officer Institute Ward Exemption-1(3) 24th Floor, E-2 Block Vs. Delhi Civic Centre Jawaharlal Nehru Marg Delhi-110 002 PAN-AAATB 9828P (Appellant) (Respondent) Assessee by Shri Basant Kumar, Adv. and Shri Anup Mukherjee, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 24/06/2024 Date of Pronouncement 31/07/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals),…

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

…o section 12A(2) of the Act, assessee was eligible for exemption u/sec.11 of the Act for A.Y.2018-19. In this context, we find support from the decision of the Hon’ble Rajasthan High Court in the case of CIT(Exemptions) Vs. Shree Shyam Mandir Committee [2018] 400 ITR 466 (Raj). 7. Similarly, the Hon’ble Kolkatta ITAT in the case of Sree Sree Ramkrishna Samity Vs. DCIT 44 ITR(T) 678 vide order dated 09/10/2015 has held as under : Quote, “6.4 Admittedly, the reassessment proceedings were pending before the Learned AO for the Asst Years 2003- 04 to 2008-09 as on the date of granting registration u/s 12AA of the Act…

INDIAN MEDICAL ASSOCIATION,PUNE vs. ADDL-JCIT(A)-1 VISAKHAPATNAM, E-ORDER

In the result, appeal of the assessee is partly allowed

ITA 772/PUN/2024[2016-17]Status: DisposedITAT Pune26 Jun 2024AY 2016-17

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

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

…o section 12A(2) of the Act, assessee was eligible for deduction u/sec.11 of the Act for A.Y.2016-17. In this context, we find support from the decision of the Hon’ble Rajasthan High Court in the case of CIT(Exemptions) Vs. Shree Shyam Mandir Committee [2018] 400 ITR 466 (Raj). 6 Indian Medical Association [A] 8. Similarly, the Hon’ble Kolkatta ITAT in the case of Sree Sree Ramkrishna Samity Vs. DCIT 44 ITR(T) 678 vide order dated 09/10/2015 has held as under : Quote, “6.4 Admittedly, the reassessment proceedings were pending before the Learned AO for the Asst Years 2003- 04 to 2008-09 as on the date of grantin…

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11Section 12ASection 234B

…ntitled to benefit of Section 11 read with Section 12AA of the Income Tax Act. 3. That the learned CIT-'A' was not justified in ignoring the binding judgement of the Jurisdictional Rajasthan High Court in Case of CIT(Exemption) v. Shree Shyam Mandir Committee 400 ITR 466(Raj.) where it was held that appeal is a continuation of original proceedings & assessment proceedings pending before appellate authority should be deemed to be assessment proceedings pending before Assessing Officer within meaning of Section 12A. The said action is illegal & unjustified. 3. That action of lower authorities in treating surplus of…

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