CIT v. Laxmanarayan Dev Shrishan Seva Khendra

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.

30

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 11Section 143(1)Section 119(2)(b)Section 12Section 250Section 139(1)Section 12ASection 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 288section 139(5)section 10bsection 119mlisection 139(4)

Judgments citing CIT v. Laxmanarayan Dev Shrishan Seva Khendra

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 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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…

Football Players Association of India, Kolkata vs. ITO, Ward 1(2), Exemption, Kolkata

The appeal is dismissed

ITA 415/KOL/2025[2020-21]Status: DisposedITAT Kolkata30 Jun 2025AY 2020-21

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 414/Kol/2025 (Assessment Year 2018-2019) & I.T.A. No. 415/Kol/2025 (Assessment Year 2020-2021) Football Players Association of India, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata - 700069 [PAN: AAATF2100N] ……..…...…………….... Appellant vs. ITO, Ward 1(2), Exemption, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represen…

Football Player Association of India, Kolkata vs. ITO, Ward-1(2), Exemption, Kolkata

The appeal is dismissed

ITA 414/KOL/2025[2018-19]Status: DisposedITAT Kolkata30 Jun 2025AY 2018-19

Bench: the ITAT for the sake of convenience the grounds pertaining to ITA No. 414/Kol/2025 (AY 2018-19) are extracted for reference: “1. For that, on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the action of the A.O (CPC) in assessing the income of the assessee at Rs.1,07,17,801/- against the returned income of Rs.63,510/- by denying the exemption claimed by the assessee u/s 11 of the Act on the ground that the Audit Report in Form 10B and the Ret

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 414/Kol/2025 (Assessment Year 2018-2019) & I.T.A. No. 415/Kol/2025 (Assessment Year 2020-2021) Football Players Association of India, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata - 700069 [PAN: AAATF2100N] ……..…...…………….... Appellant vs. ITO, Ward 1(2), Exemption, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represen…

Sampoorna Seva Charitable Trust, Alaknanda, South Delhi vs. Income Tax Officer, Ward Exemp 2(1), Delhi, Civic Centre, New Delhi

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

ITA 5594/DEL/2024[2022-23]Status: DisposedITAT Delhi04 Jun 2025AY 2022-23

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

For Appellant: Shri Shivam Malik, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 11Section 12ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sampoorna Seva Charitable Trust, vs. ITO, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (PAN : AAXTS8701R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shivam Malik, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR Date of Hearing : 13.03.2025 Date of Order : 04.06.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the orders of the Learned Addl/JCIT (Appeals), Indore [“Ld. CIT(A)”, for short] dated 08.10.2024 for the Assessme…

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Abchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…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.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Apchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…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.808 & 809/PUN/2024 Assessment Years : 2016-17 & 2017-18 ACIT, Exemption Circle, The Nanded Sikhgurudwara Sachkhand Aurangabad Hazur Sahib Vs. Apchalnagar Sahib, Nanded, Aurangabad – 431002 Maharashtra PAN: AABTT2452Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-03-2025 Date of pronouncement : 26-05-2025 O R D E R PER R.K. PANDA, VP: The above 2 appeals filed by the Revenue are directed aga…

Rouble Nagi Art Foundation, Mumbai vs. ITO (Exem). Ward 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1271/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble

Section 11Section 12ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER ITA No. 1271/MUM/2025(AY: 2017-18) (Physical hearing) V. ITO (EXEMPTION)-WARD-2(2) Mumbai Rouble Nagi Art Foundation 603A Foreshore Apartment Juhu Beach, Juhu Road Mumbai - 400049 PAN. AABTR9167Q (Appellant) Assessee Represented by Department Represented by Date of Conclusion of hearing Date of Pronouncement of Order : Shri JayeshDadia CA : Shri Vijay Kr. G. Subramanyam, Sr.DR : 22.04.2025 : 30.04.2025 (Respondent) Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. The appeal by…

Jagadguru Panchacharya Education Society, Kolhapur vs. ITO Exemption Ward, Kolhapur

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

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)Section 12ASection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2683/PUN/2024 िनधा"रण वष" / Assessment Year : 2018-19 Jagadguru Panchacharya Vs. ITO, Exemption Ward, Education Society, Kolhapur. Gujan Apartment, 4th Lane, Shahupuri, Kolhapur- 416001. PAN : AACTS3546H Appellant Respondent Assessee by : Shri Sanket M. Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.01.2025 Date of pronouncement : 25.04.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against th…

Shri Sajadiali Sardar Patel Seva Sahkari Mandli Ltd., Rajkot vs. The ITO Ward-2(1)(2), Rajkot.

ITA 607/RJT/2024[2018-19]Status: DisposedITAT Rajkot22 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 84

…ITA NO. 607-RJT-2024 SHRI SAJADIALI SARDAR PATEL SEWA SAHKARI MANDALI, RAJKOT - 360001 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.607/RJT/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva ITO Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS2374L (Appellant) (Respondent) A…