How many judgments cite CIT v. Mayur Foundation?

68 judgments on BharatTax cite CIT v. Mayur Foundation (274 ITR 562), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Mayur Foundation come up under?

It is most often cited in judgments turning on Section 11(2), Section 11, Section 139(1), Section 143(1), Section 119(2)(b), Section 143(3).

CIT v. Mayur Foundation

274 ITR 562High Court2005#1661 most cited

What is CIT v. Mayur Foundation authority for?

The Gujarat High Court held that Form No. 10, for exercising the option under section 11(2) to accumulate income, can be submitted during assessment proceedings, including before the Income Tax Appellate Tribunal, which is a continuation of assessment proceedings. Such submission constitutes sufficient compliance for claiming exemption under section 11.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Mayur Foundation · section 11(2) · Form No. 10 · accumulation of income · charitable trust exemption · assessment proceedings · ITAT · procedural compliance · late filing · section 11 · 274 ITR 562

Sections most often in play

Section 11(2)Section 11 Section 139(1)Section 143(1)Section 119(2)(b)Section 143(3)Section 250 Section 12

Read the full judgment

Issues it is cited on

section 11(2)(a)section 80j(6a)section 10(20a)section 10(20)section 12a(1)(b)section 11(5)section 11(2)section 12aa(3)section 58 section 13(1)(d)accumulation of income section 13(8)

Judgments citing CIT v. Mayur Foundation

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 12A

…ation was required to be furnished before the completion of assessment. He also rejected the plea of the assessee to treat the Form No.10 as additional evidence in view of the decision of the Hon'ble Gujarat High Court in the case of CIT vs. Mayur Foundation, 274 ITR 562, on account of the fact that the period of five years as mentioned in section 11(2)(A) had already expired on 31.03.2012. He, therefore, held that the assessee could not put the clock back to utilize the accumulated or set apart income for the purpose specified by the notice in writing. Placing reliance on the judgment of Hon'ble Kerela High Cour…

Priya Blue Industries Pvt.Ltd., Bhavnagar vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

…shrimali Meshree Vanik Gnati – ITA No.602/A/2024 - DCIT vs. Cryogas Equipment P. Ltd. – ITA 415/Ahd/2020 - Ramji Mandir Religious & Chariable Trust – 205 ITD 150 (Ahd) - Association of Indian Panelboard Mfg. – TA 655 of 2022 (Guj) - CIT vs. Mayur Foundation – 274 ITR 562 (Guj) - CIT vs. Xavier Kelavani Mandal P. Ltd. – 221 Taxman 43 (Guj) - Zenith Processing Mills vs. CIT – 219 ITR 721 (Guj) 5.1 The Ld. AR further submitted that penalty under Section 271BA of the Act cannot be levied merely for a technical default. Penalty is unwarranted in view of reasonable cause as per Section 273B of the Act. The assessee was…

Kamlesh D Patel, Chegur, Rangareddy vs. ACIT, Circle-2(1)(1), Vadodara

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1178/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 154Section 68Section 90

…not mandatory. Therefore, if the assessee files Form No. 67 belatedly then FTC cannot be denied and placed reliance on the following decisions: * True Sparrow Systems P. Ltd. - ITA 765/Α/2019; * Cryogas Equipments P. Ltd.- ITA 415/A/2020; * Mayur Foundation - 274 ITR 562 (Guj); * Association of Indian Panel board-TA 655 of 2022 (Guj); * Chiragkumar Nandlal Makadia - ITA 4/Ahd/2024 (Ahd); * Soumitra Ganguly - 167 taxmann.com 168 (Kol.); * Power & Energy Consultants-159 taxmann.com 645 (Del); 7. The Ld. Counsel pleaded that the appeal filed by the assessee as against the exparte assessment order is also pending be…

Kaumara Madalayam, Coimbatore vs. Deputy Commissioner of Income Tax (Exemptions), Coimbatore

In the result, the appeal of the assessee is allowed

ITA 680/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner Of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [Pan: Aabtk 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee By : Shri N.V. Krishnan, Advocate IjथG की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023-24/1059915043(1), Dated 19.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Coimbatore For The Assessment Year 2015-16 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 12.12.2017. :- 2 -: 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT

Section 10Section 11Section 12ASection 143(3)Section 6(18)

…officer also. Consequently the 2nd proviso to section 12A(2) of the Act applied to the appellant's case. The appellant relies on the following decisions in support of the same. a) Hon'ble Gujarat High Court in the case of CIT vs Mayur Foundation reported in 274 ITR 562 (Enclosed in Annexure 1) (Extracted portion is in Page No.5 of the Annexure-1): In the case of Rambhai Jethabbai Patel vs. CIT [1977] 108 ITR 771, this court was called upon to decide the question as to till what point of time an :- 6 -: assessment can be said to be pending. This court referred to various interpretations of the word "pending" at…

Shri Vishwamitra Shikshan Samiti, Indore vs. ITO 5(1), Indore

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

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

…, order dated 16.11.2022 where a similar controversy has been decided in favour of assessee, after following the decisions of Hon’ble Gujrat High Court in CIT vs. Gujarat Oil & Allied Industries reported in 201 ITR 325 and CIT vs. Mayur Foundation reported in 274 ITR 562. The relevant paragraphs of the order of ITAT are as under: “12. We have heard the rival contentions of both the parties and perused the materials available on record. As per the provisions of section 12A(1)(b) of the Act, it is necessary for the assessee in order to claim exemption under section 11 of the Act to get the accounts audited as well…

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…24 (in ITA No.118/Ahd/2024 – by Assessee) Asst. Year : 2022-23 V. CIT v. Xavier Kelavani Mandal (P.) Ltd. [2014] 41 taxmann.com 184/221 Taxman 43 (Mag.) (Guj.); VI. Zenith Processing Mills v. CIT [1996] 219 ITR 721 (Guj.); VII. CIT v. Mayur Foundation [2005] 274 ITR 562 (Guj.); VIII. CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.); IX. CIT v. G. M. Knitting Industries (P.) Ltd. [2016] 71 taxmann.com 35/[2015] 376 ITR 456 (SC); X. CIT v. Web Commerce (India) (P.) Ltd. [2009] 178 Taxman 310/318 ITR 135 (Delhi); XI. CIT v. Contimeters Electricals (P.) Ltd. [2009] 178 Taxman 422/317 ITR 249 (Delhi)…

Adarsh Shishu Vihar, Indore vs. DCIT, CPC, Bengaluru and ITO Exemption Ward, Indore

Appeal is allowed for statistical purpose

ITA 526/IND/2023[2019-2020]Status: HeardITAT Indore13 Jun 2024AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 142(1)Section 143(1)

Third Eye Enterprise, Ahmedabad vs. The ITO, Ward-3(3)(15) Now Ward- 3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 648/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Section 10ASection 139(1)Section 143(3)Section 234Section 243(3)Section 263

…DCIT vs. Cryogas Equipment P. Ltd. – ITA 415/Ahd/2020 - Ramji Mandir Religious & Charitable Trust – 205 ITD 150 (Ahd) - True Sparrow Systems P. Ltd. vs. PCIT – ITA 765/Ahd/2019 - Zenith Processing Mills vs. CIT – 219 ITR 721 (Guj) - CIT vs. Mayur Foundation – 274 ITR 562 (Guj) 8. The Ld. AR further submitted that the requirement of e-filing of Form 56F became mandatory at a later stage as contemplated in proviso to Rule 12(2) of the Income Tax Rules, 1962. Upto 31.03.2013, audit report only under Section 44AB, 92E or 115JB were to be filed electronically. W.e.f. 01.04.2013, scope of relevant sections for Audit R…

Nancy Ann Miller Educational Trust, Indore vs. Income Tax Officer-Exemption, Indore

Appeal is allowed for statistical purpose

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

Section 11Section 12ASection 143Section 143(1)Section 154

…, order dated 16.11.2022 where a similar controversy has been decided in favour of assessee, after following the decisions of Hon’ble Gujrat High Court in CIT vs. Gujarat Oil & Allied Industries reported in 201 ITR 325 and CIT vs. Mayur Foundation reported in 274 ITR 562. The relevant paragraphs of the order of ITAT are as under: Page 9 of 14 Nancy Ann Miller Educational Trust, Indore Assessment year 2018-19 “12. We have heard the rival contentions of both the parties and perused the materials available on record. As per the provisions of section 12A(1)(b) of the Act, it is necessary for the assessee in order…

Umed Hospital Medicare Relief Society, Jodhpur vs. DCIT, CPC /ITO, Exemption Wardm, Bangalore. Jodhpur

ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16

Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288

…necessary to intimate to the Assessing Authority at any time during the assessment proceedings [CIT vs. The Nagpur Hotel Owner's Association Appeal(Civil) 1662 of 1994]. iii. Further, reliance is placed on CIT vs. Mayur Foundation(2005) 194 CTR Guj 197, 2005; 274 ITR 562 (Guj.), wherein Hon'ble Gujrat High Court has taken the view that application for accumulation of income is entertained even during the course of appeal because the proceedings are meant to correctly assess the tax liability of an assessee. The relevant extract of the judgment is reproduced below:[PB Page No. 53] “The question, therefore, that ar…

Shivam Wellness Private Limited, Surat vs. ADIT-CPC, Bengaluru

In the result, assessee’s appeal No

ITA 493/SRT/2023[A.Y 2021-22]Status: DisposedITAT Surat26 Sept 2023

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.492 & 493/Srt/2023 (Ays 2020-21 & 2021-22) (Hearing In Physical Court) Shivam Wellness Pvt. Ltd. Adit-Cpc, Bangalore Clinic, Hg-1, I.T.C. Building, 1St Floor, Prestige Alpha, Vs Majura Gate, Ring Road, No.48/1, 48/2, Surat-395 001 Beratengaagrahara, Housr [Pan Abbcs 3673 G] Road, Uttarahalli Road, Bengaluru, Karnataka-560100 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 143(1)Section 254(1)

…filed at the time of first appeal, restored the similar issue to the file of assessing officer to allow relief to the assessee. 9. The ld AR for the assessee further submits that Hon’ble jurisdictional High Court in the case of CIT Vs. Mayur Foundation [2005] 274 ITR 562 (Guj)/[2005] 194 CTR 197 (Guj)[20-12-2004] held that appeal is a continuation of assessment proceedings and the proceeding before Tribunal are mean to correctly tax liability of assessee. It was also held that tribunal is well within its jurisdiction to entertain new ground by which the assessee claim benefit and adjudicate the tax liability of a…

Shivam Wellness Private Limited, Surat vs. ADIT-CPC, Bengaluru

In the result, assessee’s appeal No

ITA 492/SRT/2023[A.Y 2020-21]Status: DisposedITAT Surat26 Sept 2023

Section 115BSection 143(1)Section 254(1)

Indore Contract Bridge Association Yeashwant Club, Indore vs. ITO, Ward-Examption, Indore

ITA 403/IND/2022[2017-18]Status: DisposedITAT Indore18 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

Section 11Section 12ASection 143(1)Section 154

…, order dated 16.11.2022 where a similar controversy has been decided in favour of assessee, after following the decisions of Hon’ble Gujrat High Court in CIT vs. Gujarat Oil & Allied Industries reported in 201 ITR 325 and CIT vs. Mayur Foundation reported in 274 ITR 562. The relevant paragraphs of the order of ITAT are as under: “12. We have heard the rival contentions of both the parties and perused the materials available on record. As per the provisions of Page 7 of 12 Indore Contract Bridge Association Assessment year 2017-18 section 12A(1)(b) of the Act, it is necessary for the assessee in order to clai…

M/S. Shardaben Education Trust, Gandhinagar vs. The Income Tax Officer, (Exemptions) Ward-1, Ahmedabad

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

ITA 2312/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2014-15

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.2312/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 M/S. Shardaben Education Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad.

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 10Section 11Section 12ASection 154Section 264Section 264(1)

…peal is pending either before the ld. CIT-A or before the ITAT which transpires the fact that the assessment is pending. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in case of CIT vs. Mayur Foundation reported in 274 ITR 562, wherein it was held as under: Thus, the proceedings before the Tribunal are meant to correctly assess the tax liability of an assessee: If this be so, it follows that the assessment proceeding cannot be said to be complete and is pending till the appeal is heard and disposed of by the Tribunal and the order of the Tribunal is given effect to by…

Shree Vasupujya Swami Gruh Chaitya Samiti, Vadodara vs. Income Tax Officer, Ward- Exemption, Vadodara

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

ITA 290/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2012-13

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.290/Ahd/2022 िनधा"रण वष"/Asstt. Year:2012-2013 Shree Vasupujya Swami Gruh Chaitya Income Tax Officer, Samiti, Vs. Ward(Exemption), F-13, Mehul Society No.2, Vadodara. Subhanpura, Vadodara.

For Appellant: Shri Deepak Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 11Section 11(1)(d)Section 12Section 12A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.290/AHD/2022 िनधा"रण वष"/Asstt. Year:2012-2013 Shree Vasupujya Swami Gruh Chaitya Income Tax Officer, Samiti, Vs. Ward(Exemption), F-13, Mehul Society No.2, Vadodara. Subhanpura, Vadodara. PAN: AAITS4999L (Applicant) (Respondent) Assessee by : Shri Deepak Shah, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 12/10/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER…

Shree Vimaljin Religious Charitable Trust, Vapi vs. Asstt. Director of Income Tax, CPC, Bengaluru

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

…d ITA 239/SRT/2021/AY.2016-17 Shree Vimaljin Religious Charitable Trust therefore the deduction should be allowed to the assessee-trust. To support his plea, the ld Counsel relied on the judgment of Hon`ble Gujarat High Court in the case of Mayur Foundation, 274 ITR 562 (Gujarat). 7. The Ld. Counsel also contended that assessee’s case is also squarely covered by the judgment of the Co-ordinate Bench of ITAT, Surat in the case of Shree Surti Modhvanik Hitvardhak vs ITO (in ITA No.149/SRT/2017), wherein it was held as follows: “10. We have considered the rival submission of both the parties and perused the record…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 61/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR

Section 139Section 139(1)Section 147Section 148Section 250Section 80I

…pra), the filing of the report in form No. 10CCB during the assessment proceedings amounts to sufficient compliance. Mr. Mehta further claimed that in view of the judgment passed by the Hon’ble Gujrat High Court in the case of CIT vs. Mayur Foundation (2005) 274 ITR 562(Guj), when the matter is pending before the Tribunal by way of appeal, it could be said that the assessment proceedings are pending. Further, the proceedings before the Tribunal are meant to correctly assess the tax liability of the Assessee. If this be so, it follows that the assessment proceedings cannot be said to be complete and is pending ti…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 194/DEL/2021[2016-17]Status: DisposedITAT Delhi29 Aug 2022AY 2016-17

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR

Section 139Section 139(1)Section 147Section 148Section 250Section 80I

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

…al P. Ltd. (2014) 41 taxmann.com 184 (Gujarat) and also I.T.A No. 24/Ahd/2022 A.Y. 2018-19 Page No 4 Association of Indian Panelboard Manufacturer Vs. DCIT CPC relied on the judgment 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)…

Shree Harsaniji Public Charitable Trust, Mehsana vs. The ITO (Exemption), Palanpur

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

ITA 242/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Alpesh Parmar, Sr.DR

Section 11(2)Section 119(2)Section 119(2)(b)Section 143(1)Section 143(3)Section 154

…the case. 7. In view of the above findings of ours, the second question referred will not arise for consideration. Accordingly, these appeals are allowed.” 4.3 The assessee further relied on jurisdictional High Court in the case of CIT Vs. Mayur Foundation 274 ITR 562 wherein it is held as follows: “Thus, the proceedings before the Tribunal are meant to correctly assess the tax liability of an assessee: If this be so, it follows that the assessment proceeding cannot be said to be complete and is pending till the appeal is heard and disposed of by the Tribunal and the order of the Tribunal is given effect to b…