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.

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 562)

Himalayan Buddhist Cultural Association, Kullu vs. ACIT, Circle/DCIT CPC, Bengluru, Mandi

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

ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT

Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)

…Vs. The DCIT, Exemptions in ITA No. 220/Chd/2020 for the A.Y. 2016-17 vide order dt. 24/08/2020 (Chandigarh ITAT) • Trust for Reaching The Unreached Through Trustee Vs. CIT(E), Ahmedabad [2021] 126 taxmann.com77 (Gujarat HC) • CIT Vs. Mayur Foundation [2005] 274 ITR 562 (Gujarat HC) • Wadia Institute of Himalayan Geology Vs. ACIT [2015] 62 taxmann.com 338 (Delhi- Trib) • M/s Infrastructure Development Fund Vs. DCIT (ITA No. 220/C HD/2020) (Dt. 24/08/2020) (Chd Trib) • Chandraprabhuji Maharaj Jain Vs. DCIT(E) [2019] 110 taxmann.com 11 (Mad HC) • Shree Dharma Sastha Sewa Samajam vs. ITO [2016] 73 taxmann.com 324 (…

The Institution of Civil Engineers Society, Ludhiana vs. ACIT, Exemptions, C-1, Chandigarh

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 11(2)Section 12ASection 17

…t) • Chandraprabhuji Maharaj Jain Vs. Dy. CIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras) • Commissioner of Income-tax-III, Pune Vs. Sakal Relief Fund [2017] 81 taxmann.com 396 (Bombay) • Commissioner of Income-tax Vs. Mayur Foundation [2005] 274 ITR 562 (Gujarat) • Shree Dadar Jain vs. ITO(E), [2019] 111 Taxmann.com 272 (Mumbai-Trib) 16. In his rival submissions the Ld. DR strongly supported the orders of the authorities below and further submitted that the assessee did not furnish Form No. 10 electronically before filing of the return of income which is requirement under section 11(2) of the…

Smt. Chandra Kanta Choudhary, Bhilwara vs. ITO, Ward-3, Bhilwara

In the result, this appeal of the assessee is allowed

ITA 110/JODH/2018[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsmt. Chandra Kanta Choudhary, Vs. I.T.O. 135, Main Sector, Ward-3, Bhilwara. Bhilwara. Pan No. Abxpc 9134 H Assessee By Shri Sunil Porwal (Ca) Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 03.11.2020 Date Of Pronouncement 29/01/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 10/01/2018 For The Ay. 2014-15, Wherein The Assessee Has Raised The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Quashed The Order Passed By Ld Ao As The Order Passed By Ld Ao Without Jurisdiction & Also Contrary To The Guideline Issued By The Hon’Ble Cbdt. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Sustaining Addition Of Rs. 89,39,398/- In Respect Of Long Term Capital Gain Particularly When Same Was Never Subject Matter Of Limited Scrutiny. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming Addition Made By Ld Ao Which He Could Not Have Made As The Jurisdiction Of The Ld Ao Was Limited.

Section 2(14)Section 234ASection 50C

…for the first time in appeal before the Tribunal — CIT V/s Kerala 5 ITA 110/Jodh/2018 Smt. Chandra Kanta Choudhary Vs ITO State Co.-operative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.) Similarly as decided in case of CIT V/s Mayur Foundation (2005) 274 ITR 562 (Guj.) it has been held that "The proceedings before the tribunal are meant to assess the correct tax liability of an assessee. If that be so, it follows that assessment proceeding cannot be said to be complete, and is pending till the appeal is heard and disposed to by the Tribunal and the order of the Tribunal is given effect to by the assess n…

Children Book Trust, New Delhi vs. ITO (E), Ward- 1(3), New Delhi

The appeal of the assessee is partly allowed

ITA 7219/DEL/2017[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 11Section 11(2)Section 12ASection 143(2)Section 143(3)Section 2(15)

…he order that the assessee is eligible Exemption u/s 11 and the Assessing Officer thereafter was directed to allow the same with all consequential benefits. The Ld. AR further submitted that the Hon’ble Gujrat High Court in case of CIT(A) Vs. Mayur Foundation 274 ITR 562 has categorically held that once the assessee satisfies the conditions u/s 11(2) then the assessee be given all the benefits related to the same. The Ld. AR also relied upon the decision of the Hon’ble Apex Court in case of Nagpur Hotels Owners Association 247 ITR 201. The Ld. AR further submitted that From No. 10B was filed before the CIT(A) alo…

M/S. Sahara Utsarga Welfare Society, Kolkata vs. DCIT(E), Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1804/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Satbeer Singh Godara, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2011-12 M/S. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Ca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 21St, 2020 Date Of Pronouncing The Order : January 8Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 11(2)Section 250

…ision Bench of the High Court of Gujarat in the (supra) came to be considered by a Division Bench of the High Court of Gujarat in the (supra) came to be considered by a Division Bench of the High Court of Gujarat in the case of CIT v. Magur Foundation, (2005) 274 ITR 562 and the High Court of Gujar case of CIT v. Magur Foundation, (2005) 274 ITR 562 and the High Court of Gujar case of CIT v. Magur Foundation, (2005) 274 ITR 562 and the High Court of Gujarat, after considering the aforesaid decision of the apex Court, found that additional ground after considering the aforesaid decision of the apex Court, found th…

Income Tax Officer (Exemptions), Rajahmundry vs. Agricultural Market Committee, Undi

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 610/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Undi, West Godavari District. Pan No. Aaala 0675 M (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appalra Raju– Sr.DR

Section 11Section 11(2)Section 143Section 143(3)Section 148

…xemption claimed by the assessee. 3. On appeal before the ld. CIT(A), it was submitted that Form No.10 has been filed before the Assessing Officer and by relying on the judgment of the Hon'ble Gujarat High Court in the case of CIT Vs. Mayur Foundation [(2005) 274 ITR 562 (Guj.)] submitted that the assessee is entitled for exemption u/sec. 11(2) of the Act. The ld. CIT(A) by considering the same gave a categorical finding that the assessee has filed Form No.10/10B before the Assessing Officer during the course of assessment proceedings, therefore direct the Assessing Officer to allow the exemption claimed by the a…

Indian Red Cross Scoiety, -Gujarat State, Ahmedabad vs. The ITO, (Exemptions), Ward-1, Ahmedabad

In the result,assessee’sappeal is allowed

ITA 168/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 Aug 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 11Section 11(2)Section 12ASection 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.168/Ahd/2018 (Assessment Year :2014-15) Indian Red Cross Society, Vs. The Income Tax Officer Gujarat State (Exemption), 1, Red Cross Bhavan, Ward-1, Ahmedabad – 380 009 Nr. Khadi Board, Asharm Road, Ahmedabad – 380 016. [PAN No.AAAAI 6036 R] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar & Parin Shah, A.R. Respondentby: Shri Mudit Nagpal, Sr. D.R. Date of Hearing 12.06.2019 06.08.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The…

Sri Sharada Educational Trust, Mysore vs. The Income Tax Officer (Exemptions) Ward-1, Mysore

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

ITA 2316/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Sri Sharada Educational Trust, The Income Tax No. 3, Gokulam Main Road, Officer (Exemptions), Vs. Jayalakshmipuram, Mysore. Ward – 1, Pan: Aakts0335C Mysore. Appellant Respondent

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri M. Rajasekhar, Addl. CIT (DR)

Section 10BSection 11Section 12ASection 12A(1)(b)Section 143(1)Section 154

…2018 in course of proceedings u/s. 154 of the IT Act and therefore, this judgment is squarely applicable in the present case. He also placed reliance on the judgment of Hon’ble Gujarat High Court rendered in the case of CIT Vs. Mayur Foundation as reported in 274 ITR 562. He also placed reliance on the judgment of Hon’ble Apex Court rendered in the case of CIT Vs. Nagpur Hotel Owners’ Association as reported in 247 ITR 201. The ld. DR of revenue supported the orders of authorities below. 5. We have considered the rival submissions. We find that the question before Hon’ble Calcutta High Court in the case of CIT Vs…

Nandlal Tolani Charitable Trust, Mumbai vs. ITO (E)2(1), Mumbai

In the result, appeal filed by the assessee is dimissed

ITA 106/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 Mar 2019AY 2012-13

Bench: Shri Sandeep Gosain () & Shri G Manjunatha () Nandlal Tolani Charitable Vs Ito (E)-2(1), Mumbai Trust, 10-A, Bhkhtawar, Nariman Point, Mumbai 400 021 Pan : Aaatn0043Q Appellant Respondednt

Section 11Section 11(2)Section 12ASection 24

…1 ITA 106/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI Before Shri Sandeep Gosain (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) Nandlal Tolani Charitable vs ITO (E)-2(1), Mumbai Trust, 10-A, Bhkhtawar, Nariman Point, Mumbai 400 021 PAN : AAATN0043Q APPELLANT RESPONDEDNT Appellant by Shri Rajiv Khandelwal Respondent by Shri Suman Kumar Date of hearing 02-01-2019 Date of pronouncement 29-03-2019 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed against the order of the CIT(A) -1, Mumbai dated 27-10-2015 and it pertains to AY 2012- 13. The…