How many judgments cite CIT v. Devradhan Madhavlal Genda Trust?

12 judgments on BharatTax cite CIT v. Devradhan Madhavlal Genda Trust (230 ITR 714), spanning 2022 to 2026.

Which sections of the Income Tax Act does CIT v. Devradhan Madhavlal Genda Trust come up under?

It is most often cited in judgments turning on Section 143(1), Section 10(23C)(v), Section 10B(8), Section 11, Section 119(2)(b), Section 12.

CIT v. Devradhan Madhavlal Genda Trust

230 ITR 714High Court1998#8885 most cited

What is CIT v. Devradhan Madhavlal Genda Trust authority for?

Filing of the audit report in Form No. 10B with the return of income is not mandatory for claiming exemption under Section 11. If the report is filed after the return but within the period permitted by law, the exemption cannot be denied.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v. Devradhan Madhavlal Genda Trust · section 11 · section 10B · form 10B · audit report · exemption claim · directory provision · mandatory requirement · filing of audit report

Sections most often in play

Section 143(1)Section 10(23C)(v)Section 10B(8)Section 11 Section 119(2)(b)Section 12 Section 12A Section 12A(1)(b)

Issues it is cited on

section 12a(b)section 12a(1)(b)section 288 section 119(2)(b)corpus donation section 119(2)section 10b section 139(4)section 12a(1)section 143(1)(a)section 12a section 12

Judgments citing CIT v. Devradhan Madhavlal Genda Trust

Charchit Garg, Indore vs. Income Tax Officer, Indore

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR

Section 143(1)Section 250Section 44ASection 80J

…see was to be allowed the deduction according to following judicial pronouncement Charchit Garg vs. ITO A.Y. 2023-24 a. [2024] 162 taxmann.com 861 (Ahmedabad - Trib.) IN THE ITAT AHMEDABAD BENCH 'A' Akuntha Projects (P.) Ltd. v. Deputy Director-CPC. b. [1998] 230 ITR 714 (MP) HIGH COURT OF MADHYA PRADESH Commissioner of Income-tax v. Devradhan Madhavlal Genda Trust A.K. MATHUR, C.J. AND S.K. KULSHRESTHA, J. M.C.C. NO. 138 OF 1990 FEBRUARY 26, 1996. 3. On the facts and circumstances of the case and in law the Ld. J-CIT(A) erred in considering the fact that assessee has filed the original form 10DA before filling o…

Income Tax Officer (Exemptions) Ward, Kolhapur vs. The New Miraj Education Society, Miraj, Dist. Sangli

In the result, the appeal of Revenue is dismissed

ITA 928/PUN/2025[2021-22]Status: DisposedITAT Pune01 Jan 2026AY 2021-22

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri C.H. Naniwadekar, CAFor Respondent: Shri Udaya Bhaskar Jakke, CIT

Section 11Section 12ASection 143(1)

…sessment, CIT(Appeals) is not justified in denying the claim of exemption u/s 11 on the allegation that form No. 10B has not been filed in time." We also rely upon the decision of Hon'ble MP High court in case of CIT v. Devradhan Madhavlal Genda Trust [(1998) 230 ITR 714, 717 (MP HC)] it has been held that if the audit report is not at all filed, there would be justification to reject the claim for exemption under s. 11 but if the same has been filed, even after the return has been filed but within the period permitted by law, it would be against the spirit of the Act to deny exemption. The requirement is, thus,…

The Jamsetji Nusserwanji Tata Parsi High School Trust, Nagpur vs. Deputy Director of Income Tax CPC, Bengalore, Bangalore

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

ITA 377/NAG/2023[2021-22]Status: DisposedITAT Nagpur14 May 2024AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj MoryaniFor Respondent: Shri Kailash C. Kanojiya

Section 11Section 143(1)(a)Section 154Section 234ASection 250

…port in form 10B has not been filed alongwith return of income due to some technical reasons DCIT, CPC was not empowered to make any adjustment/raise a demand without issuing a notice to the assessee.” iii) CIT v/s Shri Devradhan Madhavlal Genda Trust, [1998] 230 ITR 714 (M.P); iv) CIT v/s Rai bahadur Bissesswarlal Motilal Malwasie Trust, [1992] 65 taxman 273 (Cal.); v) CIT v/s Gujarat Oil & Allied Industries, [1993] 201 ITR 325 (Guj.); vi) Gyandeep Charitable Trust v/s ADIT, ITA No.555/Ahd./2023 dated 03/01/2024; vii) Hari Gyan Pracharak Trust v/s DCIT, 2023 TaxPub(DT) 3719 (Ahd- Trib)’ The Jamsetji Nusserwanji…

Shri Namiyun Parswanath Jain, Swetamber Manidhari Trust, Jabalpur vs. Income Tax Officer(Exemption), Jabalpur

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

ITA 100/JAB/2022[2018-19]Status: DisposedITAT Jabalpur14 Sept 2023AY 2018-19

For Appellant: Sri Rahul Bardia.CA. ARFor Respondent: Shri Shiv Kumar. Sr.DR

Section 11Section 119(2)Section 12ASection 139Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORESHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Shri Namiyun Vs. ITO (Exemptions) ParswanathJainSwetamber AnnexBuilding, ManidhariTrust Mission Chowk, Kushal Mangal Near Lal Jabalpur-482001, School, Sadar, MadhyaPradesh. Jabalpur-482001, MadhyaPradesh. PAN/GIR No. : AAQTS2052J Appellant .. Respondent Appellant by : Sri Rahul Bardia.CA. AR Respondentby : Shri Shiv Kumar. Sr.DR Date of Hearing 12.09.2023 Date of Pronouncement 13.09.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal ag…

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21

Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

…too without considering audit report filed in form No.10B. 7. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust (1998) 230 ITR 714 (MP), CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 65 Taxman 273 (Cal) & CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 respectively wherein it is held that filing of audit report in form 10B during the course of assessment proceedings is sufficient compliance of section 12A(b) which has to be considered. So the exe…

Dawat E Islami Hind, Mumbai vs. Commissioner of Income Tax(Exemption), Mumbai

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

ITA 1037/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ankit ChokshiFor Respondent: Shri Sandeep Raj

Section 11Section 11(1)(d)Section 12Section 12ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 154Section 263

…ance under section 11(1)(d) of the Act. In this regard, the Dawat E Islami Hind ITA no.1037/Mum./2022 learned AR, during the hearing, placed reliance upon the decision of the Hon‟ble Madhya Pradesh High Court in CIT vs Devradhan Madhavlal Genda Trust, [1998] 230 ITR 714 (MP), wherein it was held that filing of audit report in Form No. 10B with the return of income is not mandatory and it would be sufficient compliance with section 12A(b) of the Act if the report is filed during the course of assessment proceedings. On the other hand, the learned Departmental Representative placed reliance upon the decision of Ho…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

…me in order to claim Exemption u/s 11 of the Act. The assessee also relied on the decisions of the Hon'ble jurisdictional High Courts in the case of CIT vs. Devradhan Madhavlal ITA Nos.92-93/SRT/2022 AYs.16-17 & 17-18 Al Mehmood Charitable Trust Genda Trust (230 ITR 714 (MP.)) and CIT vs Rai Bahadur Bissesswarlal (195 ITR 825 (Gal). 7. On the other hand, Ld. CIT-DR for the Revenue reiterated the stand taken by the NFAC/Ld. CIT(A) and stated that Audit Report should be filed by assessee along with return of income. The ld DR for the Revenue, therefore stated that order passed by ld CIT(A) is just and proper and…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Section 11Section 12A(1)(b)Section 143(1)Section 154

Gangji Shamji Cheeda Charitable Trust, Mumbai vs. Exem. Ward 2(3), Mumbai

ITA 1528/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Bench: Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Ms. Mrugakshi Joshi, A.RFor Respondent: Shri Anil Gupta, D.R

Section 11Section 119(2)Section 12ASection 139Section 143(1)

…too without considering audit report filed in form No.10B. 7. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust (1998) 230 ITR 714 (MP), CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 65 Taxman 273 (Cal) & CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 respectively 4 M/s. Gangji Shamji Chedda Charitable Trust wherein it is held that filing of audit report in form 10B during the course of assessment proceedings is sufficient compliance of section…

Shri Sambhavnath Swetamber Jain Derasar Trust, Palghar vs. CIT(A), Thane

ITA 926/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Sept 2022AY 2017-18

Bench: Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Zenith Jain, A.RFor Respondent: Shri Azhar Zain Vayal Parambath, D.R

Section 119(2)(b)Section 12ASection 139Section 154

…too without considering audit report filed in form No.10B. 11. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust (1998) 230 ITR 714 (MP), CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 65 Taxman 273 (Cal) & CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 respectively wherein it is held that filing of audit report in form 10B during the course of assessment proceedings is sufficient compliance of section 12A(b) which has to be considered. So the exe…

Savitribai Phule Dattak Palaksudharit Yojna Nidhi Brihanmumbai, Mumbai vs. CPC Bangalore, Income Tax Officer 2(3), Mumbai

ITA 1214/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Sept 2022AY 2018-19

Bench: Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Rajesh Athavale, A.RFor Respondent: Shri Azhar Zain Vayal Parambath, D.R

Section 11Section 12Section 12ASection 143(1)

…too without considering audit report filed in form No.10B. 8. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust (1998) 230 ITR 714 (MP), CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 65 Taxman 273 (Cal) & CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 respectively wherein it is held that filing of audit report in form 10B during the course of assessment proceedings is sufficient compliance of section 12A(b) which has to be considered. So the exe…

Deputy Commissioner of Income-Tax, (Exemptions) Circle, Pune vs. Audyogik Shikshan Mandal, Pune

ITA 361/PUN/2019[2002-03]Status: PendingITAT Pune07 Mar 2022AY 2002-03

Bench: Shri Inturi Rama Rao, Am & Shri Ravish Sood, Jm Assessment Year : 2002-03

For Appellant: Shri Kishor Phadke, A.RFor Respondent: Shri M.G. Jasnani, D.R

Section 11Section 12ASection 139(1)Section 143Section 143(3)Section 147Section 148

…m No. 10B for the first time before the CIT(A), then, the same was to be considered for adjudicating upon the assessee‟s claim for exemption u/s 11 of the Act, the Hon‟ble Madhya Pradesh High court in the case of CIT Vs. Devradhan Madhavlal Genda Trust (1998) 230 ITR 714 (MP), had held, that the Tribunal was justified in holding DCIT (Exemptions), Circle, Pune Vs. Audyogik S. Mandal 17 that filing of the „audit report‟ in Form No. 10B a/w return of income was not mandatory and filing of it at any stage during the course of assessment proceedings was to be taken as a sufficient compliance of Clause (b) to Sec. 12…