CIT v. Nagpur Hotel Owners Association

247 ITR 201Supreme Court of India2001#956 most cited

What is CIT v. Nagpur Hotel Owners Association authority for?

While there is no statutory time limit for filing Form 10 to claim exemption for income accumulation under Section 11(2), it must be furnished before the completion of assessment proceedings for the Assessing Officer to grant the exemption.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Nagpur Hotel Owners Association · CIT v Nagpur Hotel Owners Association · Section 11(2) · Form 10 filing deadline · accumulation of income · charitable trust exemption · assessment completion · procedural compliance · Rule 17 · income tax exemption

Also reported as

114 Taxmann 255

Sections most often in play

Section 11Section 11(2)Section 139(1)Section 12ASection 143(3)Section 12AASection 143(1)Section 139(4)

Issues it is cited on

section 11(2)(a)recognised provident fundapproved superannuation fundsection 80j(6a)section 11 exemptionsection 10(20)section 12a(b)accumulation of incomesection 10(22)section 11(2)section 139(4a)section 10(20a)

Judgments citing CIT v. Nagpur Hotel Owners Association

Apna Ghar Ashram, Jodhpur vs. DDIT, CPC / ITO, Ward (Exemption), Bangalore / Jodhpur

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

…mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners' Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247 ITR 201 (SC) . The Bench of three learned judges in Nagpur Hotel Owners' Assn. (supra) rendered the following pertinent observations:- "6. It is abundantly clear from the wordings of sub-section (2) of Section 11 that it is mandatory for the person claiming the benefit of Section 11 to intimate to the assessing authority the particulars required, under R…

Shree Subrahmanya Temple, Thokur vs. ITO, Exemptions, Ward-2, Mangalore

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

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

…ent, the requirements of section 11(2) are deemed to be satisfied, and the . Page 5 of 10 assessee is entitled to exemption. Similarly, the assessee also referred the Hon’ble Supreme Court, in the landmark decision of CIT v. Nagpur Hotel Owners’ Association (247 ITR 201), ruled that the income tax rules could not impose a rigid time limit for filing Form 10 and emphasized that the essence of compliance lies in filing it before the conclusion of the assessment. 13. Based on these facts, CBDT guidance, and judicial precedents, the assessee humbly prayed before the ld. CIT(A) for relief and requested that the exem…

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)

…unds were not properly utilized by the respondent-assessee trust. The ld. CIT(A) considering the following decisions relied upon by the respondent- assessee Hon'ble Supreme Court in the case of (i) CIT v. Nagpur Hotel Owner's Association (2001) 114 Taxman 255/247 ITR 201, (ii) Hon'ble Gujarat High Court in the case of ACIT v Stock Exchange Ahmedabad (2012) 25 taxmann.com 469/210 Taxman 28 and (iii) Hon'ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms v. Asstt. DIT (2013) 30 taxmann.com 22/213 Taxman 15/351 ITR 287 held that furnishing of audit report before completion o…

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)

…unds were not properly utilized by the respondent-assessee trust. The ld. CIT(A) considering the following decisions relied upon by the respondent- assessee Hon'ble Supreme Court in the case of (i) CIT v. Nagpur Hotel Owner's Association (2001) 114 Taxman 255/247 ITR 201, (ii) Hon'ble Gujarat High Court in the case of ACIT v Stock Exchange Ahmedabad (2012) 25 taxmann.com 469/210 Taxman 28 and (iii) Hon'ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms v. Asstt. DIT (2013) 30 taxmann.com 22/213 Taxman 15/351 ITR 287 held that furnishing of audit report before completion o…

Siva Sakthi Sathya Sai Charitable Trust, Chennai vs. ITO, Exemptions Ward 4, Chennai

In the result, the appeal of the assessee is allowed

ITA 2944/CHNY/2024[2018-19]Status: DisposedITAT Chennai26 May 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 2944/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Siva Sakthi Sathya Sai Charitable Income Tax Officer, Trust, Vs. Exemptions Ward 4, 3/16, Ponniamman Koil Street, Chennai. Alapakkam, Chennai – 600 116. [Pan: Aadts-5679-J] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, J.C.I.T
Section 11Section 139

…evised Form-10 during the assessment proceedings. In support of the above argument, the assessee relied on the following judicial decisions of the various courts: (a) Samaj Seva Nidhi Vs. ACIT, ITTP No.67/2004 (b) CIT v. Nagpur Hotel Owners Association [2001] 247 ITR 201 (c) V Ramakrishna Charitable Trust Vs. DDIT, ITA No.92/Mds/2015 (d) Commissioner of Income Tax Vs. Moti Ram Gopi Chand Charitable Trust, 8. Further, the assessee furnished the details of fixed deposits made by the assessee corresponding to the accumulated amount as shown in the revised Form-10 filed subsequently. Further, the assessee stated that…

Archana Foundation, Mumbai vs. Asst Director of Income Tax, Centralised Processing Centre

In the result, appeal filed by the assessee is allowed

ITA 848/MUM/2025[2019-2020]Status: DisposedITAT Mumbai06 May 2025AY 2019-2020

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Amit AgrawalFor Respondent: Shri Asif Karmali
Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Archana Foundation vs Asst.Director of Income Tax More House, 28, New India Housing Society, North South Road No.11, JVPD, Juhu MumbI-400 049 PAN: AABPA0973E APPELLANT RESPONDENT Assessee by : Shri Amit Agrawal Respondent by : Shri Asif Karmali Date of hearing : 01/05/2025 Date of pronouncement : 06/05/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeal)…

Dadha & Co Golden Jubilee Trust, Chennai vs. National Faceless Assessment Unit, Chennai

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

ITA 3153/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Mar 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 3153/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S. Dadha & Co Golden Jubilee The Income Tax Officer, Trust, V. Exemptions Ward-1, 250, Lloyds Road, Chennai. Chennai – 600 014. [Pan:Aaatd 2527M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri D.Anand, Advocate अपीलाथ" की ओर से/Appellant By ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 28.03.2025 आदेश /O R D E R

For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 10Section 11(2)Section 12ASection 143(3)

…ve held as under:- 7. Admittedly, the statute does not prescribe any time limit for filing statutory Form No.10. This aspect of the matter was considered by the Honourable Supreme Court in CIT-Vs- Nagpur Hotel Owners Association :-4-: ITA. No:3153/Chny/2024 (247 ITR 201). In the said decision, it was pointed out that it is necessary that the Assessing Officer must have information as required under Rule 17 by furnishing Form No.10 and this information should be available with the Assessing Officer at the time when he completes the assessment and in the absence of any such information, it will not be possible for…

Deendayal Seva Pratishthan, Yavatmal vs. ITO Ward-4, Exemption, Nagpur

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 547/NAG/2024[2020-21]Status: DisposedITAT Nagpur21 Mar 2025AY 2020-21

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

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 139(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.547/Nag./2024 (Assessment Year : 2020–21) Deendayal Seva Pratishthan Shakambhari, 5, Kale Layout ……………. Appellant Wadgaon Road, Yavatmal 445 001 PAN – AAATD7507R v/s Income Tax Officer ……………. Respondent Ward–4, Exemption, Nagpur Assessee by : Shri Kishore B. Phadke Revenue by : Shri Abhay Y. Marathe Date of Hearing – 04/03/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. The instant appeal by the assessee is emanating from the impugned order dated 30/08/…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 21/LKW/2019[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

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)
Section 11Section 12A

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel &
Section 11Section 12A

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

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

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

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

…assessee's counsel that the Form No.10 was filed on 23.12.2009 prior to the completion of assessment and therefore, the assessee was seeking shelter under the decision of the Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association (2001) 247 ITR 201. He also took note of the observation of the ld. AO, that the Form No.10 did not specify the purpose for which the income was accumulated or set apart and the decision of the ld. AO to rely upon the case of DIT(Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld. AR…

Association for Welfare of the Handicapped, Kozhikode vs. The ITO Exemption Ward, Kozhikode

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

ITA 305/COCH/2023[2011-12]Status: DisposedITAT Cochin19 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2011-12

For Appellant: Ms. Binisha Baby, Advocate
Section 1Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)

…d, the Appellant had filed notice in Form 10 on 27.03.2013 way before the completion of assessment. E. Learned Commissioner (Appeals) erred in not appreciating the Honorable Supreme Court Judgement in the case of CIT v. Nagpur Hotel Owners Association ,(2001) 247 ITR 201(SC), where it has been categorically held that the assessing authority must have all these information at the time of completion of the assessment and thus the compliance under Sec.1 1(2) should be complied before the completion of the assessments. In the matter on hand, it has already been complied way before the completion of assessment. Page…

Global Alumni Association of Bengal Engineering and Science University, Shibpur vs. CIT(Exemption), Kolkata

In the result, the appeal of the assessee is allowed

ITA 852/KOL/2024[2018-19]Status: DisposedITAT Kolkata30 Oct 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 852/Kol/2024 Assessment Year: 2018-19

For Appellant: Shri Sanjay Bhattacharaya, FCAFor Respondent: Shri Subhendu Datta, CIT DR
Section 11Section 11(2)Section 12ASection 12A(1)(b)Section 139(1)Section 139(4)Section 143(3)Section 144BSection 263

…ld. CIT (A) further alleged that the ld. AO failed to scrutinize the corpus funds u/s 11(2) of the Act are not correct. On this context the appellant relied on the decision of hon’ble Supreme Court in case of CIT vs. The Nagpur Hotel Owners Association (2001) 247 ITR 201 dated on 13 December, 2000, has held that if form no.10 requires to be filed u/s 11(2) of the Act read with Rule 17 is furnished on or before the completion of the assessment proceedings by the Ld. AO then benefit of exemption u/s 11 of the Act cannot be denied to the Trust u/s 11(2) of the Act. In the present case the assessee although filed its…

Vokkaligara Sangha, Chikballapur vs. Income Tax Officer, Exemptions, Ward-3, Bangalore

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

ITA 1210/BANG/2024[2022-23]Status: DisposedITAT Bangalore25 Oct 2024AY 2022-23

Bench: Smt. Beena Pillai & Shri Waseem Ahmedvokkaligara Sangha, 1, Bb Road, Chikballapur, Chikaballapur H.O Chikkaballapur. Pan – Aaatv 4478 M Assessee By Revenue By Date Of Hearing Date Of Pronouncement

For Appellant: Smt. Sheetal Borkar, Advocate
Section 11Section 11(1)Section 11(2)Section 11(2)(a)Section 12A(1)(a)Section 139(1)Section 143(1)Section 154

…whether the filing of Form 10 on or before the due date of return u/s 139(1) of the Act is mandatory or procedural requirement. In this regard we refer to the judgment of Hon'ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association reported in 247 ITR 201 and finds that the filing of Form-10 is mandatory requirement. The relevant observation of Hon'ble Supreme Court is extracted as under: It is abundantly clear from the wordings of sub-section (2) of section 11 that it is mandatory for the person claiming the benefit of section 11 to intimate to the assessing authority the particulars required, un…

Deputy Commissioner of Income Tax Exemption -2(1), Mumbai vs. Maneckji Cooper Education Trust, Mumbai

ITA 2346/MUM/2024[2016]Status: DisposedITAT Mumbai09 Oct 2024

Bench: MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Jay BhansaliFor Respondent: Shri Joginder Singh
Section 11(1)(a)Section 11(2)Section 139(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax Exemption – 2(1) Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr. G.D.Deshmukh Marg, Mumbai - 400026 …………… Appellant Maneckji Cooper Education Trust Vs Juhu Tara Road, Mumbai – 400 049. Respondent ……………. [PAN: AAATM0173G] Appearance For the Appellant/Department : Shri Joginder Singh For the Respondent/Assessee : Shri Jay Bhansali Date Conclusion of hearing : 18.07.2024 Pronouncement of order : 09 .10.2024 O R D E R Per Rahul Chaudhary, Judicial M…

Shree Pushkar Foundation, Mumbai vs. Income Tax Officer (Exemption)-Ward 2(30, Mumbai

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

ITA 2714/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

For Appellant: Mr. Sandip S. Nagar, &For Respondent: 24/07/2024
Section 11Section 11(2)Section 139(1)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2021-22 Shree Pushkar Foundation, ITO (Exemption) – Ward 2(3), 301/302, 3rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (MTNL), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. PAN NO. AAWTS 2303 N Appellant Respondent Assessee by : Mr. Sandip S. Nagar, & Mr. Vipul Jain : Mr. Ashok Kumar Ambastha, Sr. DR Revenue by : 24/07/2024 Date of Hearing : 30/08/2024 Date of pronouncement OR…

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And 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…