CIT v. All India Children Care & Educational Development Society

357 ITR 134High Court2013#10873 most cited

What is CIT v. All India Children Care & Educational Development Society authority for?

The Tribunal cannot adjudicate on the jurisdiction of an Assessing Officer if the objection was not raised before the Assessing Authority. Sub-section 3 of Section 124 bars an assessee from raising questions of jurisdiction before the First Appellate Authority or Tribunal if such an objection was not raised before the Assessing Authority at the very first stage.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. All India Children Care & Educational Development Society · section 124 · jurisdiction of AO · raising jurisdiction issue · first appellate authority · tribunal · assessing authority · assessment procedure · objections not raised

Also reported as

41 Taxmann.com 20

Issues it is cited on

section 124(1)section 127(1)section 2(7a)section 124(3)(a)section 124(3)section 124section 120section 292bbsection 158bcsection 127childsection 292b

Judgments citing CIT v. All India Children Care & Educational Development Society

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

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

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…n assessee from raising question of jurisdiction before First Appellate Authority or Tribunal if such an objection has not been raised before Assessing Authority at very first stage. (ii) CIT v. All India Children Care & Educational Development Society (2013) 357 ITR 134/(2014) 221 Taxman 5/264 CTR 532(All.) (HC) -The Tribunal is not a competent authority to adjudicate upon the jurisdiction of the AO when it is not raised before the Assessing Authonty (iii) Abhishek Jain Vs. ITO (High Court of Delhi) CWP No. 11844/2016 (2018) 94 taxmann.com355(Delhi) Whether in terms of section 124(3)(b) assessee could not call i…

Maa Sharda Cold Storage, Kaushambi vs. ITO Ward- 2(5), Allahabad

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

ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 234BSection 250Section 69A

…sessing I.T.A. No.04/Alld/2024 11 Assessment Year: 2017-18 authority at very first stage. He further relied upon the judgment of the jurisdictional High court in the case of CIT , Gorakhpur vs All India Children and Educational Development Society , [2013] 357 ITR 134( Allahabad ), where a similar view has been taken by the court by holding that the question of jurisdiction of the AO , in view of section 124 of the Act , could not have been raised by the assessee before the Tribunal and the Tribunal is not the competent authority to adjudicate upon, when it was not raised in terms of section 124 before the Ass…

M/S. G.P. Infraventures, Raipur vs. Income Tax Officer-1(4), Raipur

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…e cannot be set aside by higher court while exercising appellate or revisional jurisdiction unless a prejudice which has been caused to the appellant is established. 9.5 In the case of CIT vs. All India Children Care & Educational Development Society, [20131 357 ITR 134 (Allahabad), the Hon'ble Allahabad HC has held that Tribunal is not a competent authority to adjudicate upon jurisdiction of Assessing Officer when it is not raised before Assessing Authority. Such a decision has been arrived at after looking at various judicial precedents and provisions of law including S. 124. Similar view had been held in vari…

Income Tax Officer, Ward-1(4), Raipur vs. Mesers G P Infraventures, Raipur

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…e cannot be set aside by higher court while exercising appellate or revisional jurisdiction unless a prejudice which has been caused to the appellant is established. 9.5 In the case of CIT vs. All India Children Care & Educational Development Society, [20131 357 ITR 134 (Allahabad), the Hon'ble Allahabad HC has held that Tribunal is not a competent authority to adjudicate upon jurisdiction of Assessing Officer when it is not raised before Assessing Authority. Such a decision has been arrived at after looking at various judicial precedents and provisions of law including S. 124. Similar view had been held in vari…

Bharat Bhushan Verma, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

…appeal, without showing error in the order on the merit and without showing any prejudice to the assessee by exercise of jurisdiction by the Assessing Officer." 4.1.4.3. In the case of CIT vs All India Children Care 85 Educational Development Society, [2013] 357 ITR 134 (Allahabad), the Hon'ble Allahabad HC has held that Tribunal is not a competent authority to adjudicate upon jurisdiction of Assessing Officer when it is not raised before Assessing Authority. Such a decision has been arrived at after looking at various judicial precedents and provisions of law including 5.124. Similar view had been held in vario…

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…annot be set aside by higher court while exercising appellate or revisional jurisdiction unless a prejudice which has been caused to the appellant is established. 4.1.7.5. In the case of CIT vs All India Children Care & Educational Development Society, [2013] 357 ITR 134 (Allahabad), the Hon'ble Allahabad HC has held that Tribunal is not a competent authority to adjudicate upon jurisdiction of Assessing Officer when it is not raised before Assessing Authority. Such a decision has been arrived at after looking at various judicial precedents and provisions of law including S.124. Similar view had been held in vario…

Rishikesh Shukla, Singrauli vs. ITO, Ward - III (1), Mirzapur

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

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

…I.T.A. No.124/VNS/2020 Shri Rishikesh Shukla v. ITO, Ward-III(1) Mirzapur 1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, Division Bench , VARANASI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/o Shri K. P. Shukla, v. Ward-III(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . PAN:BCMPS8094M (Appellant) (Respondent) Appellant by Shri K. R. Singh, Advocate Respondent by Shri A. K. Singh, Sr. D.R. Date of hearing 13/04/2023 Date of pronouncement 19/05/2023 O R D E R PER…

Income Tax Officer 8(3)(3), Mumbai vs. M/S.Vibgyor Texotech Private Limited, Mumbai

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

ITA 1484/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI AMARJIT SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/s Vibgyor Texotech Pvt. Ltd., Room No. 616, 6th floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. PAN No. AACCV 0752 D Appellant Respondent Assessment Year: 2009-10 M/s Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. PAN No. AACCV 0752 D Appellant Respondent Assessee by : Mr. Pa…

M/S.Vibgyor Texotech Private Limited, Mumbai vs. ACIT-8(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

ITA 487/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI AMARJIT SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/s Vibgyor Texotech Pvt. Ltd., Room No. 616, 6th floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. PAN No. AACCV 0752 D Appellant Respondent Assessment Year: 2009-10 M/s Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. PAN No. AACCV 0752 D Appellant Respondent Assessee by : Mr. Pa…

Gaya Prasad Bajaj, Allahabad vs. ITO, Allahabad

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

ITA 375/ALLD/2018[2012-13]Status: DisposedITAT Allahabad04 Aug 2021AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Gaya Prasad Bajaj, V. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. Pan-Aampb9895N (Appellant) (Respondent) Appellant By: Mr. Abhinav Mehrotra, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 04.08.2021

For Appellant: Mr. Abhinav Mehrotra, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

…ction to complete the assessment. 6. The learned DR relied upon various decisions as under:- B.R. Industries vs CIT 255 ITR 593 CIT vs. British India Corporation ltd. (2011) 337 ITR 64 CIT vs. All India Children Care and Educational Development Society (2014) 357 ITR 134 (Alld.) Hindustan Transport Co. vs. IAC (1991) 289 ITR 326, 331 (Alld.) against which SLP was dismissed by the Hon’ble Supreme Court in (1991) 188 ITR (St) 84 (SC) Kanji Mal & Sons vs. CIT (1982) 138 IRT 391 (Del.) Delhi Cloth & General Mills Co. Ltd. vs. R.R. Gupta (1976) 38 STC 113,117 (SC) Sant Baba Mohan singh vs. CIT 91973) 90 ITR 197, 199 (…

CIT v. All India Children Care & Educational Development Society (357 ITR 134) — Cited in 10 Judgments | BharatTax