CIT-III, Pune v. Sakal Relief Fund

295 CTR 561High Court2017#13945 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 11(2)Section 11Section 12ASection 139(1)Section 139(4)Section 143(3)Section 80GSection 10(23C)(v)

Issues it is cited on

section 11(5)section 11(2)section 12asection 154section 139(1)section 143(1)section 11section 139section 80section 15section 13section 143

Judgments citing CIT-III, Pune v. Sakal Relief Fund

Income-Tax Officer (Exemption)-2(3), Mumbai, Mtnl Building, Cumbala Hill vs. Seth Damji Laxmichand Jain Dharma Sthanak, Chinchpokali

In the result, the appeal of the revenue bearing ITA No

ITA 4573/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ravi GanatraFor Respondent: Shri Virabhadra Mahajan (SR. DR)
Section 11Section 11(2)Section 11(3)Section 11(3)(d)Section 139(1)Section 143(3)Section 250

…our considered opinion, when the assessee was entitled to a statutory benefit, it would be incumbent upon the concerned authority to examine the admissibility of the benefit than to foreclose the assessee on technicalities. 9. In “CIT -Vs- Sakal Relief Fund (295 CTR 561) Bom”, it was held that even if the Form No.10 is filed during the re-assessment proceedings, the benefit of accumulation under Section 11(2) of the Act is available. So also, the time allowed in Rule 17 of the Rules for furnishing the form before the expiry of time to file the return of income under Section 139(1) of the Act get extended to incl…

Dadha & Co Golden Jubilee Trust, Chennai vs. National Faceless Assessment Unit, Chennai

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

ITA 3153/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Mar 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 3153/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S. Dadha & Co Golden Jubilee The Income Tax Officer, Trust, V. Exemptions Ward-1, 250, Lloyds Road, Chennai. Chennai – 600 014. [Pan:Aaatd 2527M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri D.Anand, Advocate अपीलाथ" की ओर से/Appellant By ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 28.03.2025 आदेश /O R D E R

For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 10Section 11(2)Section 12ASection 143(3)

…the assessee was entitled to a statutory benefit, it would be incumbent upon the concerned :-5-: ITA. No:3153/Chny/2024 authority to examine the admissibility of the benefit than to foreclose the assessee on technicalities. 9. In CIT -Vs- Sakal Relief Fund (295 CTR 561) Bom, it was held that even if the Form No.10 is filed during the re-assessment proceedings, the benefit of accumulation under Section 11(2) of the Act is available. So also, the time allowed in Rule 17 of the Rules for furnishing the form before the expiry of time to file the return of income under Section 139(1) of the Act get extended to inclu…

Akhila Karnataka Bramana Mahasabha(Regd), Bangalore vs. Income Tax Officer(Exemptions)Ward-1, Bangalore

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

ITA 1955/BANG/2024[2022-23]Status: DisposedITAT Bangalore29 Nov 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2022-23 M/S. Akhila Karnataka Bramana Vs. The Income Tax Officer Mahasabha (Regd), (Exemptions), No.5/1, Shankar Mutta Road, Ward – 1, Shankarpuram, Bengaluru. Bengaluru – 560 004. Pan : Aaata 8481 H Appellant Respondent Assessee By : Shri. Raghavendra Chakravarthy, Ca. Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2024 Date Of Pronouncement : 29.11.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac) [Din & Order No.Itba/Apl/S/250/2024-25/1068118463(1)] Dated 29.08.2024. 2. Briefly Stated, The Facts Of The Case Are That Assessee Is A Registered Trust Eligible For Exemption Under Section 12A & Recognized Under Section 80G Of The Act. The Assessee Filed Return Of Income On 05.11.2022 Declaring Nil Income After Claiming Exemption Under Section 11 & 12 Of The Act. The Page 2 Of 4

For Appellant: Shri. Raghavendra Chakravarthy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 11(5)Section 12ASection 12A(1)(b)Section 143(1)Section 44ASection 80G

…s placed on record. He further submitted that the matter may be sent back to the AO for fresh consideration in light of the circulars. During the course of hearing, the learned Counsel has also relied on the following case laws:  CIT -Vs- Sakal Relief Fund (295 CTR 561)  CIT -Vs- AKS Alloys Pvt Ltd (18 Taxmann.com 25 Mad)  CIT -Vs- Ace Multitaxes Systems (P) Ltd., (2009) 317 ITR 2017 (Kar.)  CIT -Vs- Contimeters Electricals (P) Ltd., (2009) 317 ITR 249 (Del.)  CIT -Vs- A.N.Arunachalam (1994) 208 ITR 481 (Mad.)  CIT -Vs- Jayant Patel (2001) 248 ITR 199 (Mad.)  CIT -Vs- Shivanand Electronics (1994) 209 FIR…

Sri Dattatreya Sai Ashram Trust, Bhubaneswar vs. ITO Exemption, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 98/CTK/2023[2014-15]Status: DisposedITAT Cuttack26 Jun 2023AY 2014-15
For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 1Section 139Section 143(1)Section 251Section 251(1)(a)

…rder of the ld. CIT(A) 4 dated 03.11.2017 has fallen into error in re-examining the issue instead of verifying the claim of accumulation. 6. It may be worthwhile to mention here that the Hon’ble Bombay High Court in the case of Sakal Relief Fund, reported in 295 CTR 561 (Bom) has held that even if the Form No.10 is filed during the reassessment proceedings, the benefit of accumulation u/s.11(2) of the Act is available. The Hon’ble Bombay High Court in the case of Mumbai Metropolitan Regional Iron & Steel Market Committee, reported in 378 ITR 103 (Bom) has categorically held that the appellate proceedings before…

Mahadevi Parameshwaridas Jindal Charitable Trust, Mumbai vs. ITO (Exemption)-2(1), Mumbai

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

ITA 3063/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Jun 2023AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Mahadevi Parameshwaridas Jindal Ito (Exemption)-2(1) Charitable Trust Mumbai 12A, 12Th Floor, Bakhtawar, Vs. 229, Nariman Point, Mumbai 400 021

For Respondent: Ms. Mahita Nair
Section 11(2)Section 11(5)Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…10 was filed by the assessee with the Assessing Officer before the completion of assessment proceedings. The above judgment of the Hon‟ble Supreme Court was followed by the Hon‟ble 7. Bombay High Court in the case of CIT-III, Pune Vs Sakal Relief Fund: [2017] 295 CTR 561 (Bombay) wherein the Hon‟ble Court was pleased to grant the benefit of deduction under Section 11(2) of the Act to an assessee in a case where Form 10 was filed before the Assessing Officer during the course of re-assessment proceedings. Taking note of the aforesaid judgments of the Hon‟ble Supreme Court and the Hon‟ble 8. Bombay High Court, in t…

The Goa Hindu Association, Mumbai vs. ITO (Exemption)-2(4), Mumbai

In the result, the present appeal is allowed

ITA 1723/MUM/2020[2015-16]Status: DisposedITAT Mumbai21 Oct 2022AY 2015-16
For Appellant: Shri Shankar JalgarFor Respondent: Shri Rajiv Singh
Section 11(2)Section 11(2)(a)Section 11(5)Section 12ASection 143(1)Section 154

…0 was filed by the assessee with the Assessing Officer before the completion of assessment proceedings. 7. The above judgment of the Hon‟ble Supreme Court was followed by the Hon‟ble Bombay High Court in the case of CIT-III, Pune Vs Sakal Relief Fund: [2017] 295 CTR 561 (Bombay) wherein the Hon‟ble Court was pleased to grant the benefit of deduction under Section 11(2) of the Act to an assessee in a case where Form 10 was filed before the Assessing Officer during the course of re-assessment proceedings. 8. Taking note of the aforesaid judgments of the Hon‟ble Supreme Court and the Hon‟ble Bombay High Court, in…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Vishram Developers, Pune

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

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I

…Rajasthan Fasteners (P.) Ltd [2014] 363 ITR 271 (Rajasthan-HC) b) S. 11 : Property held for charitable purposes - Filing of Form 10 during re- assessment benefit of accumulation was available. [ S. 139 (4), 148 ] C1T v. Sakal Relief Fund (2017) 248 Taxman 31 /295 CTR 561 /152 DTR 89 (Bom.) (HC)” 5. We heard both the sides on the limited issue of claim of deduction u/s 80IB(10) of the Act and also perused the order of CIT(A) on this issue. In this regard, we perused and considered relevant para 9.3 at page 18 of the 7 M/s. Vishram Developers CIT(A)‟s order. The said para in the order of CIT(A) completely avoids…

CIT-III, Pune v. Sakal Relief Fund (295 CTR 561) — Cited in 7 Judgments | BharatTax