CIT v. Dawoodi Bohara Jamat

43 Taxmann.com 243Supreme Court of India2014#2021 most cited

What is CIT v. Dawoodi Bohara Jamat authority for?

A religious trust is entitled to exemption under sections 11 and 12 of the Income Tax Act, which are substantive provisions for exemption available to a religious or charitable trust.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dawoodi Bohara Jamat · Dawoodi Bohara Jamat SC · religious trust exemption · charitable trust exemption · Section 11 · Section 12 · income tax exemption · trust income · activities outside India · Section 13(1)(b) · Supreme Court

Sections most often in play

Section 12ASection 12ABSection 13(1)(b)Section 11Section 80GSection 12Section 12A(1)(ac)(iii)Section 2(15)

Issues it is cited on

section 13(1)(b)section 14(2)section 2(17)section 13(1)section 115tdsection 80g(5b)section 12ab(4)section 62section 115bbcanonymous donationsection 12ab(1)(b)(ii)section 80g(2)

Judgments citing CIT v. Dawoodi Bohara Jamat

KHAJA EDUCATION SOCIETY ,KALABURGI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result the appeals are allowed for statistical purposes

ITA 1608/BANG/2025[NA ]Status: DisposedITAT Bangalore24 Feb 2026

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru
Section 12Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1607 & 1608/Bang/2025 Assessment year : N.A. Khaja Education Society, Vs. The Commissioner KBN New Hostel Campus, of Income Tax (Exemptions), Rauza-I Buzurg, Bangalore. Kalaburgi – 585 104. PAN: AAAAK 0785B APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, ITP Respondent by : Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Prashant Maharishi, Vice President 1. These are…

KHAJA EDUCATION SOCIETY ,KALABURGI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result the appeals are allowed for statistical purposes

ITA 1607/BANG/2025[NA]Status: DisposedITAT Bangalore24 Feb 2026

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru
Section 12Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1607 & 1608/Bang/2025 Assessment year : N.A. Khaja Education Society, Vs. The Commissioner KBN New Hostel Campus, of Income Tax (Exemptions), Rauza-I Buzurg, Bangalore. Kalaburgi – 585 104. PAN: AAAAK 0785B APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, ITP Respondent by : Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Prashant Maharishi, Vice President 1. These are…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR : Shr…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 134/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'C' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 15/10/2025 घोषणा की तारीख / Date of Pronouncement: 17/11/2025 आदेश/ORDE…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

ANANDABAVA SEVA SANSTHA GAUSHALA TRUST JAMNAGAR,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 31/RJT/2025[2024-25]Status: DisposedITAT Rajkot21 Oct 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 2(15)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 31/RJT/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA2817K (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. Sr. (DR) Date of Hearing : 22/07/2025 Date of Pronouncement : 21/10/2025…

MASINA HOSPITAL TRUST,MUMBAI vs. SALIL MISHRA- CIT (EXEMPTIONS), MUMBAI

ITA 3378/MUM/2025[2026-27]Status: DisposedITAT Mumbai17 Oct 2025AY 2026-27

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 12ASection 13Section 13(3)Section 186(7)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 3377/Mum/2025 Assessment Year: NIL & I.T.A. No. 3378/Mum/2025 Assessment Year: NIL Masina Hospital Trust Vs. CIT (Exemptions) 1 Masina Hospital, Sant Room No. 601, 6th Satva Marg, Byculla, Floor, Cumballa Hill Mumbai-400027 MTNL TE Building, PAN:AAATM0786D Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 (Appellant) (Respondent) Appellant by Shri Percy Pardiwala, Sukhsagar Sayal Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing…

MASINA HOSPITAL TRUST,MUMBAI vs. CIT-EXEMPTION, SALIL MISHRA, MUMBAI

ITA 3377/MUM/2025[2026-27]Status: DisposedITAT Mumbai17 Oct 2025AY 2026-27

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 12ASection 13Section 13(3)Section 186(7)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 3377/Mum/2025 Assessment Year: NIL & I.T.A. No. 3378/Mum/2025 Assessment Year: NIL Masina Hospital Trust Vs. CIT (Exemptions) 1 Masina Hospital, Sant Room No. 601, 6th Satva Marg, Byculla, Floor, Cumballa Hill Mumbai-400027 MTNL TE Building, PAN:AAATM0786D Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 (Appellant) (Respondent) Appellant by Shri Percy Pardiwala, Sukhsagar Sayal Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing…

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

ITA 155/JPR/2025[2025-26]Status: DisposedITAT Jaipur23 Sept 2025AY 2025-26

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

For Appellant: Mr. Ankit Chokshi, CA, Ld. AR (thro. VC)For Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12ASection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER MSB Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 PAN No. AAQAM 8644P ...... Appellant Vs. CIT (E), Jaipur Jaipur …...Respondent Appellant by : Mr. Ankit Chokshi, CA, Ld. AR (thro. VC) Respondent by : Mr. Rajesh Ojha, CIT, Ld. DR Date of hearing : 23/09/2025 Date of pronouncement : 23/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of CIT(E), Jaipur dated 28.12.2024 passed…

ZLS FOUNDATION,PUNE vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE, PUNE

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

ITA 1939/PUN/2025[2024-25]Status: DisposedITAT Pune22 Sept 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1939/Pun/2025 Zls Foundation, Vs. Cit, Exemption, Pune. Building No.16/328, Mira Housing Society, 39, Shankar Seth Road, Pune- 411009. Pan : Aabcz4225E Appellant Respondent Assessee By : Shri Nikhil Mutha Revenue By : Shri Amit Bobde Date Of Hearing : 16.09.2025 Date Of Pronouncement : 22.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay Of 257 Days In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay Of 257 Days & Proceed To Adjudicate The Appeal.

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1939/PUN/2025 ZLS Foundation, Vs. CIT, Exemption, Pune. Building No.16/328, Mira Housing Society, 39, Shankar Seth Road, Pune- 411009. PAN : AABCZ4225E Appellant Respondent Assessee by : Shri Nikhil Mutha Revenue by : Shri Amit Bobde Date of hearing : 16.09.2025 Date of pronouncement : 22.09.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.09.2024 passed by Ld. CIT, Exemption, Pune reje…

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

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

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : - Shree Aath Paragana Gurjar Prajapati The CIT(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over bridge Naittar Chede, Sola Ghatlodia. PAN : ABFTS 9086 E (Applicant) (Responent) : Assessee by Shri Prakash D. Shah, and Shri…

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 1884/Ahd/2024 Shree Sanand Jamaliya The CIT(Exemption), Patidar Panch Ahmedabad C/o. Divyang Shah & Co., Vs Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMA…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

MIFTHAAHUL JANNAH EDUCATIONAL AND CHARITABLE TRUST,TIRUPUR vs. CIT, EXEMPTIONS, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1082/CHNY/2025[-]Status: DisposedITAT Chennai19 Jun 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1082/Chny/2025 Assessment Years: - Mifthaahul Jannah Educational & The Commissioner Of Income Tax, Charitable Trust, (Exemptions), No.1, M.K.M, Compound, 1St Street, Chennai. Noyyal Street, Tirupur, Tamil Nadu-641 604. [Pan: Aaetm7514P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.J.Saravanan, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 17.06.2025 घोषणा की तारीख /Date Of Pronouncement : 19.06.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.J.Saravanan, AdvocateFor Respondent: Mr.Bipin C.N, CIT
Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1082/Chny/2025 Assessment Years: - Mifthaahul Jannah Educational and The Commissioner of Income Tax, Charitable Trust, (Exemptions), No.1, M.K.M, compound, 1st Street, Chennai. Noyyal Street, Tirupur, Tamil Nadu-641 604. [PAN: AAETM7514P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से…

THE NORTHERN INDIA ZONAL, ASSEMBLY OF THE MAR THOMA CHURCH,NEW DELHI vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 3000/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

THE NORTHERN INDIA ZONAL, ASSEMBLY OF THE MAR THOMA CHURCH,NEW DELHI vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, NEW DELHI

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2999/DEL/2023[2013-14]Status: DisposedITAT Delhi29 May 2025AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

THE NORTHERN INDIA ZONAL, ASSEMBLY OF THE MAR THOMA CHURCH,NEW DELHI vs. INCOME TAX OFFICER (EXEMPTIONS.) WARD 2(3), NEW DELHI

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2998/DEL/2023[2012-13]Status: DisposedITAT Delhi29 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

THE NORTHERN INDIA ZONAL, ASSEMBLY OF THE MAR THOMA CHURCH,NEW DELHI vs. INCOME TAX OFFICER (EXEMPTIONS.) WARD 2(3) , NEW DELHI

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2997/DEL/2023[2011-12]Status: DisposedITAT Delhi29 May 2025AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2997/Del/2023 (Asstt. Year : 2011-12) ITA No. 2999/Del/2023 (Asstt. Year : 2013-14) The Northern India Zonal, Assembly vs. Income Tax Officer (Exemptions) Of the Mar Thoma Church, New Delhi Ward 2(3), Civic Centre, 26, Bhai Vir Singh Marg, New Delhi-2 Gole Market, New Delhi – 1 (PAN: AAATT9295N) (Appellant) (Respondent) Appellant by : Sh. R.K. Sharma, Adv. Respondent by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing 29.05.2025 Date of Pronouncement 29.05.…

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