Which sections of the Income Tax Act does CIT v. Laxmanarayan Dev Shrishan Seva Khendra come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 119(2)(b), Section 12, Section 250, Section 139(1).

CIT v. Laxmanarayan Dev Shrishan Seva Khendra

Q: How many judgments cite CIT v. Laxmanarayan Dev Shrishan Seva Khendra?

30 judgments on BharatTax cite CIT v. Laxmanarayan Dev Shrishan Seva Khendra (167 Taxmann.com 548), spanning 2025 to 2026.

167 Taxmann.com 548High Court2024#3868 most cited

What is CIT v. Laxmanarayan Dev Shrishan Seva Khendra authority for?

A charitable trust can be allowed the benefit of exemption under Section 11 of the Income Tax Act even if Form 10B is filed belatedly during appellate proceedings, provided sufficient cause is shown.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

CIT v. Laxmanarayan Dev Shrishan Seva Khendra · Section 11 · Section 119(2)(b) · Form 10B · delay in filing Form 10B · appellate proceedings · exemption for charitable trusts · Gujarat High Court

Sections most often in play

Section 11 Section 143(1)Section 119(2)(b)Section 12 Section 250 Section 139(1)Section 12A Section 44AB

Issues it is cited on

section 12a(b)section 139(4a)section 12a(1)(b)section 10b(8)section 119(2)section 119(2)(b)section 288 section 139(5)section 10b section 119 mli section 139(4)

Judgments citing CIT v. Laxmanarayan Dev Shrishan Seva Khendra

DE vs. Than Trust, Vadodara

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1729/Ahd/2025 (Assessment Year: 2016-17) Devsthan Trust, Vs. Income Tax Officer, Khanderao Mandir, R V Desai Ward (Exemption), Road, Vadodara-390001 Baroda [PAN No.AAATD1184A] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by : Shri Umesh Kumar Agarwal, Sr. D.R. 28.01.2026 Date of Hearing Date of Pronouncement 09.04.2026 O R D E R The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/J…

Aditi Educational Trust, Bengaluru vs. Income Tax Officer, (Exemptions), Ward - 1, Bengaluru

ITA 2492/BANG/2025[2022-23]Status: DisposedITAT Bangalore07 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

Aditi Educational Trust, Bengaluru vs. Income Tax Officer, (Exemptions), Ward - 1, Bengaluru

ITA 2491/BANG/2025[2021-22]Status: DisposedITAT Bangalore07 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

Electronics & Quality Development Centre, Gandhinagar vs. CPC, Bengaluru Current Juris. -the Dy.CIT, (Exemption), Circle-1, Ahmedabad

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

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1684/Ahd/2025 Assessment Year: 2024-25 Electronics & Quality CPC, Bengaluru Development Centre Current Juris-The B-177/178 GIDC, Vs Dy.CIT (Exemption), Electronic Centre, Circle-1, Sector-25, Ahmedabad Gandhingar, Guajrat-382024 PAN: AAATE0718R (Respondent) (Appellant) Assessee Represented: Ms. Arti Shah A.R. Revenue Represented: Shri R P Rastogi, CIT-DR Date of hearing : 25-03-2026 Date of pronouncement : 27-03-2026 आदेश/ORDER PER: T.R. SENTHI…

Roman Catholic Church of St. Joseph, Mumbai vs. ITO Ward 2(2), Mumbai

In the result, the Assessee’s Appeal is allowed, in the above terms

ITA 6930/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Mar 2026AY 2023-24

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

For Appellant: Ms. Vasanti Patel, & M.A.GohelFor Respondent: Shri Umashankar Prasad (Ld. CIT

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No.6930/MUM/2025 Assessment Year: 2023-24 Roman Catholic Church of Central Processing Centre St. Joseph, 1, Robert Income Tax Department Road, Colaba, Bengaluru, Income Tax Maharashtra – 400005. Vs. Officer Exemption Ward 2(2), 6th Floor MTNL TE Building, Pedder Road, Mumbai - 400026. (Appellant) : (Respondent) PAN No. AAATR 3519 F Present for: Assessee by : Ms. Vasanti Patel, & M.A.Gohel, Ld. ARs. Revenue by : Shri Umashankar Prasad (Ld. CIT DR.) D…

Vishva Kalyan Foundation, Surendranagar vs. ITO Ward 2 Exempetion Ahmedabad, Ahmedaabd

In the result, the appeal of the assessee is allowed

ITA 1992/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Smt. Annapurna Gupta

For Appellant: Shri Gaurang Khakhkhar, CAFor Respondent: Shri Rameshwar P Meena, SR-DR

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No.1992/Ahd/2025 Assessment Year : 2020-21 Vishva Kalyan Foundation, Vs Income Tax Officer-Ward 2 Block No. 1, . (Exemption), Nandanvan park, Ahmedabad-380015 Opp. Mitra Mandal Vadi, Surendranagar Gujarat - 363001 [PAN No.AACTV4240P] (Appellant) .. (Respondent) Appellant by : Shri Gaurang Khakhkhar, CA Respondent by: Shri Rameshwar P Meena, SR-DR Date of Hearing 28.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

Electronics & Quality Development Centre, Gandhinagar vs. The Dy.CIT, (Exemption), Circle-1, Ahmedabad

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR

Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.248/Ahd/2025 (Assessment Year: 2022-23) Electronics & Quality Vs. Deputy Commissioner of Development Centre, Income Tax (Exemption), B-177/178 GIDC, Electronic Circle-1, Centre, Sector-25, Gandhinagar, Vejalpur Gujarat-382024 [PAN No.AAATE0718R] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, CA Respondent by: Shri R. P. Rastogi, CIT-DR Date of Hearing 13.10.2025 Date of Pronouncement 22.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

Smt Laxmidevi Somani Public Charitable Trust, Mumbai vs. ITO Exemption Ward 2(2), Mumbai

In the result, the Assessee’s appeal is allowed for statistical purposes in the aforesaid terms

ITA 5786/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Mitali Parekh, Ld. CAFor Respondent: Shri Sandeep Jumale (Sr. DR)

Section 11Section 119Section 143(1)Section 250

…1 IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA 5786/MUM/2025 (A.Y. 2020-21) Smt. Laxmidevi Somani V/s. Income Tax Officer, Public Charitable Trust, बनाम Exemption Ward – 2(2) 2nd Floor, Parijat House, 617, MTNL Building, Worli, Dr. E Moses Road, Cumballa Hill, Mumbai – Mumbai – 400 018, 400026, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATS2066E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Ms. Mitali Parekh, Ld. CA Respondent by : Shri Sandeep Jumale (Sr. DR) Date of Hearing 19.11.2025 Date of Pronounceme…

Mig Cricket Club, Mumbai vs. DCIT(E)-2, Mumbai

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

ITA 5721/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Vikram Singh Yadavassessment Year : 2014-15 Mig Cricket Club, Dcit(E)-2, Mig Colony, Mtnl Building, Mig Cricket Club, Vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. Pan : Aaatm4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 28-11-2025

For Appellant: Shri Anil SatheFor Respondent: Shri Annavaran Kosuri, Sr.DR

Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2014-15 MIG Cricket Club, DCIT(E)-2, MIG Colony, MTNL Building, MIG Cricket Club, vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. PAN : AAATM4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.DR Date of Hearing : 27-11-2025 Date of Pronouncement : 28-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order…

Kalpesh Kumar Ramanlal Shah, Davangere vs. ACIT, Circle-1(1), Davangere

In the result, the Assessee’s appeal is allowed

ITA 1169/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Balusamy N., JCIT-DR

Section 11Section 119Section 143(1)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2017-18 Sri Kalpesh Kumar Ramanlal The Assistant Shah, 37, 1st Floor, Shah Commissioner of Mansion, Station Road, Income Tax, Near Clock Tower, Circle – 1(1), Davangere – 577 001. Davangere. Vs. PAN: AQCPS1366F APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri Balusamy N., JCIT-DR Date of Hearing : 06-08-2025 Date of : 31-10-2025 Pronouncement ORDER PER NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER This appeal has been…

Shree Gurudev Datta Mandir Trust, Mumbai vs. ITO Ward 2(3), Mumbai

In the result, the appeal filed by the assessee isallowed in above terms for statistical purposes

ITA 2499/MUM/2025[N.A ]Status: DisposedITAT Mumbai13 Oct 2025

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanshree Gurudev Datta Mandir Cit(Exemptions)/Ito Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6Th Floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, Mtnl Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, Pan: Aaats8130R Maharashtra – 400 026

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Shree Gurudev Datta Mandir CIT(Exemptions)/ITO Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6th floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, MTNL Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, PAN: AAATS8130R Maharashtra – 400 026 (Appellant) (Respondent) Assessee Represented by : ShriHaridas Bhat, Ld. AR Department Represented by : ShriLeyaqat Ali Aafaqui, Ld. DR Date of conclusion of Hearing : 15.07.2025 Date of Pronouncem…

Shri Bhagwandas Ramdasji Charitable and Religious Trust, Mumbai vs. ITO, Exemption-2(3), Mumbai

In the result, the Assessee's appeal is allowed for statistical purposes in the aforesaid terms

ITA 4451/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Om Prakash Kanta N D Shri Narender Kumar Choudhryshri Bhagwandas Ito (Exemption)-2(3), Ramdasji Charitable & Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. Dr E Moses Road, Mumbai- 400 018 Pan: Aabts 4907 K (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI “B” BENCHES :: MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER A N D SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Shri Bhagwandas ITO (Exemption)-2(3), Ramdasji Charitable and Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. DR E Moses Road, Mumbai- 400 018 PAN: AABTS 4907 K (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah & Ms. Mitali M. Paresh, Ld. Advocates Revenue by : Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 30.09.2025 O R D E R Per: NARENDER KUMAR CHOUDHRY, JM This…

Shri Pandurang Sansthan Deulgaon Mali, Mehkar vs. ITO Ward-2, Exemp, Nagpur

In the result, appeal of the assessee is allowed

ITA 487/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R

Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Shri Pandurang Sansthan ITO (Exemption), Deulgaon Mali at post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 PAN: AAGTS 8497 P (Appellant) (Respondent) Present for: Assessee by : Shri Abhay Agrawal, Ld. Advocate Revenue by : Shri Surjit Kumar Saha, Ld. Sr.D.R. Date of Hearing : 27.06.2025 Date of Pronouncement : 23.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 24/06/2024 impugned herein passed by the ADDL/JCIT (Appeals), Madhurai (in short, ‘Ld…

The Nasik St. Xaviers Society, Mumbai vs. Income Tax Officer Exemption Ward 2(4), Mumbai

In the result, the Assessee’s appeal is allowed in the aforesaid terms

ITA 1364/MUM/2025[2023-24]Status: DisposedITAT Mumbai29 Aug 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2023-24

For Appellant: Smt. Vasanti Patel, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R

Section 119Section 139(1)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2023-24 M/s. The Nasik ST. Central Processing Centre, Xavier’s Society, Income Tax Department, Vinayalaya, Mahakali Bengaluru, Vs. Caves Road, Income Tax Officer {Exemption} Andheri (East), Ward 2(4), 6th Floor, MTNL TE Mumbai-400093. Building, Pedder Road, PAN: AAATT4059Q Mumbai-400026. (Appellant) (Respondent) Present for: Assessee by : Smt. Vasanti Patel, Ld. A.R. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. D.R. Date of Hearing :…

Shaping Careers Education Society, Panchkula vs. ITO Exemption Ward, Ambala

In the result, the appeal is allowed for statistical purposes

ITA 586/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh20 Aug 2025AY 2023-24

Bench: Denying The Exemption By The Cpc.

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)

Section 11Section 12ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIKRAM SINGH YADAV, AM ITA No. 586/Chd/ 2025 Assessment Year : 2023-24 Shaping Careers Education Society Vs The ITO Exemption SCO 65, Swastik Vihar, Mansa Devi Ward, Ambala Complex, Sector-5, Panchkula, Haryana PAN NO: AAJAS1032L Appellant Respondent Assessee by : Shri Jaspal Sharma, Advocate Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) Date of Hearing : 19/08/2025 Date of Pronouncement : 20/08/2025 Order PER LALIET KUMAR, J.M: This appeal by the assess…

ITO(Exemption), Ward-2(4), Shillong vs. North East Society of Sisters of the Holy Cross, Meghalaya

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 81/GTY/2025 Assessment Year: 2020-21 ITO(Exemption), Ward-2(4), Shillong, Aayakar Bhawan, MG Road, Shillong, Shillong (Meghalaya) - 793001 .....................…...………… Appellant vs. North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 ...…..….......................... Respondent [PAN: AABTN8138P] CO No. 03/GTY/2025 (Arising out of ITA No. 81/GTY/2025) A…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250