CIT v. Andhra Pradesh State Road Transport Corporation

285 ITR 147High Court2006#9634 most cited

What is CIT v. Andhra Pradesh State Road Transport Corporation authority for?

Form 10B, the audit report required for claiming exemption under Section 11, can be filed at the appellate stage if not filed with the original return of income. Such belatedly filed reports can be accepted to allow exemption.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Andhra Pradesh State Road Transport Corporation · 285 ITR 147 · Form 10B · Section 11 exemption · appellate stage · audit report · exemption under section 11 · belated filing · charitable trust

Sections most often in play

Section 11Section 12ASection 143(1)Section 12Section 12AASection 10(20)Section 143(3)Section 145

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 12a(1)(b)

Judgments citing CIT v. Andhra Pradesh State Road Transport Corporation

Kranthi Educational Society, Bhadrachallam vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations given hereinabove

ITA 820/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad19 Nov 2025AY 2022-2023

Bench: the Ld. CIT(A).

Section 11Section 11oSection 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

…any stage of assessment or appellate proceedings. In support of his contentions, the learned counsel for the assessee relied on certain judicial precedents, including the decision of Hon'ble Jurisdictional High Court in the case of CIT Vs. A.P.S.R.T.C. (2006) 285 ITR 147 (A.P. High Court). He further contended that, the issue relating to the belated filing of Form No.10B is debatable, and therefore, it cannot be adjusted under Section 143(1)(a) of the Act, 5 Kranthi Educational Society which permits only prima facie and arithmetical adjustments. He stated that if the department considered Form No.10B as not file…

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…his court in CIT v. Mayur Foundation (20051.274 ITR 562 (Guj.) in CIT v. Xavier Kelavani Mandal (P.). Ltd. (2014) 41. taxmann.com 1841/221 Taxman 43 (Mag). (Guj.) in CIT v. Andhra Pradesh State Road Transport Corporation 8 ITA.No.365 & 1307/Hyd./2025 120061.285 ITR 147(AP) and CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 65 Taxman 273/195 ITR 825 (Cal). 5. The decision of the Division Bench of this court in Xavier Kelavani Mandal (P.) Ltd. (supro) leaves the issue no longer res integra. In that case Form 10B was not filed by the assessee alongwith the return of income, however the appellate a…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…his court in CIT v. Mayur Foundation (20051.274 ITR 562 (Guj.) in CIT v. Xavier Kelavani Mandal (P.). Ltd. (2014) 41. taxmann.com 1841/221 Taxman 43 (Mag). (Guj.) in CIT v. Andhra Pradesh State Road Transport Corporation 8 ITA.No.365 & 1307/Hyd./2025 120061.285 ITR 147(AP) and CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 65 Taxman 273/195 ITR 825 (Cal). 5. The decision of the Division Bench of this court in Xavier Kelavani Mandal (P.) Ltd. (supro) leaves the issue no longer res integra. In that case Form 10B was not filed by the assessee alongwith the return of income, however the appellate a…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…gh Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in the case of Shri Namiyun Parswanath Jain Swetamber Manidhari Trust vs. ITO reported in 203 ITD 433 and the Delhi Bench of the Tribunal in the case of United Educational Society vs. JCIT rep…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

Association of India Panelboard Manufacturer, Ahmedabad vs. The DCIT CPC, Bengluru

In the result, the appeal filed by the Assessee is dismissed

ITA 24/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2018-19
For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Ms. Sudhiksha Rani, Sr.D.R
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154

…ment of jurisdictional High Court in the case of CIT vs. Mayur Foundation (2005) 274 ITR 562 (Gujarat). The Ld. Counsel also relied on the judgment of the Andhara Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation (2006) 285 ITR 147 (AP) and also relied on the judgment of Calcutta High Court in the case of CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 65 Taxmann.com 273 (Calcutta) in support of its case. 5. Per contra the ld. D.R. Ms. Sudhiksha Rani appearing for the revenue supported the order passed by the lower authorities and contended that when the as…