CIT v. Sakal Relief Fund

81 Taxmann.com 396High Court2017#5372 most cited

What is CIT v. Sakal Relief Fund authority for?

For a charitable trust to claim exemption under Section 11, intimation in Form 10 must be filed with the Assessing Officer before the completion of assessment proceedings. This requirement applies even if the Form 10 is filed during reassessment proceedings.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Sakal Relief Fund · Section 11 · Section 139(1) · Form 10 · accumulation of income · charitable trust · exemption · Assessing Officer · completion of assessment · Rule 17

Also reported as

248 Taxmann 31

Sections most often in play

Section 11(2)Section 139(1)Section 11Section 12ASection 139(4)Section 143(1)Section 250Section 11(1)

Issues it is cited on

accumulation of incomesection 80jsection 11(2)section 11(5)section 119(2)section 119(2)(b)section 139(4)section 11(1)section 119application of incomesection 254(1)registration under section 12a

Judgments citing CIT v. Sakal Relief Fund

Vishnu Janardhan Shirolkar Mahajan Wady Trust, Mumbai vs. ITO (Exemption)-2(4), Mumbai

In the result, the grounds of

ITA 6602/MUM/2025[2021-22]Status: DisposedITAT Mumbai09 Feb 2026AY 2021-22

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 11Section 12ASection 250Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 6603/Mum/2025(AY: 2015-16) (Physical hearing) Vishnu Janardhan Shirolkar Vs. I.T.O (Exemption)-2(4), Mahajan Wady Trust, Vishnu Pratishtha Bhawan, Prasad, 406, 14th Road, M.K. Road, Linking Road Corner, Khar Mumbai-400020. West,Mumbai-400052. e-mail: maheshwagle@hotmail.com PAN: AAATV 0515 B (Appellant) .. (Respondent) Assessee by Miss KinjalBhuta Advocate Revenue by Shri. SushilShendge, Sr. DR Date of institution of appeal 16.10.2025 Date of Hearing 20/01/2026 Date of Pronouncement 09/02/2026 Order un…

Shree Ghatkopar Sarvajanik Jivdaya Khatu, Mumbai vs. ITO Exem Ward 2(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5551/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu Ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (Pan: Aabts9826R) (Appellant) (Respondent)

For Appellant: Ms. Simran Dhawan, Advocate and Ravi Ganatra, CAFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 11Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (PAN: AABTS9826R) (Appellant) (Respondent) Present for: Assessee : Ms. Simran Dhawan, Advocate and Ravi Ganatra, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the o…

Gram Vikas Trust, Berhampur vs. ITO, Exemption Ward, Berampur

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री दचव्वचरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust ITO (Exemption), Berhampur Vs. (Appellant) (Respondent) PAN: AAATG4507C Appearances: Assessee represented by : Nank Fogla, AR. Department represented by : S.C. Mohanty, Sr. DR. Date of concluding the hearing : 06-M…

Gram Vikas Trust, Berhampur vs. ITO, Exemption Ward, Berampur

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री दचव्वचरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust ITO (Exemption), Berhampur Vs. (Appellant) (Respondent) PAN: AAATG4507C Appearances: Assessee represented by : Nank Fogla, AR. Department represented by : S.C. Mohanty, Sr. DR. Date of concluding the hearing : 06-M…

St. Gregorios Education and Medical Trust, Mumbai vs. DCIT Exemtion, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1432/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Jun 2025AY 2022-23
Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "G", MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 1432/Mum/2025 (Assessment year: 2022-23) St. Gregorios Education and vs DCIT Exemption/DCIT, Medical Trust, Mumbai St. Gregorios Nagar, Behind Bank of Baroda, V N Purab Marg, Chembur, Mumbl-400 071 PAN: AACTS0996H APPELLANT Assessee by Respondent by Date of hearing Date of pronouncement : CPC- Bangaluru 608, 6th Floor, Cumballa Hills, Peddar Road, Mumbai, Pin-400026 RESPONDENT Shri Prashant Ghumare Shri Arun Kanti Dutta CIT-DR 09/06/2025 10/06/2025 ORDER PER AN…

Jayshri Gopallal Maharajshrini Surat Srusti Trust, Surat vs. ITO, Exemption Ward, Surat

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1238/SRT/2024 (Assessment Year: 2022-23) Jayshri Gopallal Maharajshrini Vs. Assistant Director of Income Surat Srusti Trust, Tax, CPC, Bengaluru Makanjipark Society, Nr. Balashram, Katargam, Income Tax Officer, (JAO), Surat-395004 Exemption Ward, Surat [PAN No.AAATJ1753H] (Appellant) .. (Respondent) Shri Chitrang Vaiwala, C.A. from the office Appellant by : of Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, CIT DR Date of Hea…

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)…

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1278/SRT/2024 (Assessment Year: 2019-20) Shree Suigam Khodadhor Vs. Assistant Director of Income Panjara Pole, Tax, CPC, Bengaluru 301, Kumudchandra Krupa Jurisdictional Assessing Society, Sonifalia, Gopipura, Officer, Surat-395001 Income Tax Officer, Exemption Ward, Surat [PAN No.AACTS5485R] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 26.03.2025 Date of Hearing Date of Pronouncement 21.04…

Matushri Shambai Lohana Mahajanwadi Trust, Kalyan vs. DCIT, CPC, Bangalore

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

ITA 5526/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Feb 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Subodh Ratnaparkhi, C.AFor Respondent: Shri Asif Karmali, Sr. D/R
Section 11Section 11(2)Section 139(1)Section 139(4)Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5526/Mum/2024 Assessment Year: 2017-18 Matushri Shambai Lohana DCIT, CPC, Bangalore Mahajanwadi Trust, Kalyan Vs Mahajanwadi, S.V. Patel Road Kalyan (W), Dist. Thane Maharashtra - 421301 [PAN: AAATM4161E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Subodh Ratnaparkhi, C.A. Revenue by : Shri Asif Karmali, Sr. D/R सुनवाई की तारीख/Date of Hearing : 04/02/2025 घोषणा की तारीख /Date of Pronounc…

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

…Gujarat Paguthan Energy Corporation (P) Ltd. vs DCIT 225 Taxman 70 (Guj). iv. CIT vs Web Commerce India (P) Ltd. (2009) 318 ITR 135 (Delhi) v. CIT vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319 vi. CIT vs Sakal Relief Fund (2017) 81 Taxmann.com 396 (Bom) vii. CIT vs National Taj Traders (1980) 121 ITR 535 (SC) viii. Goodyear India Ltd. vs. State of Haryana & Ors. (1991) 188 ITR 403 (SC).” 8. On the other hand, ld. Sr. DR submits that assessee has not fulfilled the requisite condition for availing the benefit of section 115BAA of the Act. The assessee has not uploaded Form 10IC befor…

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) KGY Glass Industries (P) Ltd., Asstt. Director of Income Plot No. 827, GIDC, Sachin, Tax, CPC, Vs. Surat-394230. Bengaluru. PAN: AAECK 0946 J APPELLANT RESPONDEDNT Assessee by Shri Kiran K Shah, CA Department by Shri Ashok B. Koli, CIT-DR Date of hearing 27/02/2023 Date of pronouncement 11/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learne…

Rang Avdhut Mandir Trust, Bardoli vs. Income Tax Officer, Ward - 1, Bardoli

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. PAN No. AAAAR 3731 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Kiran K Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 12/04/2023 Date of pronouncement 12/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal…

Archana Foundation, Mumbai vs. Income Tax Officer Exemptions 1(1), Piramal Chambers Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1431/MUM/2021[2017-18]Status: DisposedITAT Mumbai05 Sept 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalarchana Foundation More House 28, New India Housing Society North South Road No.11, Jvpd, Juhu, Mumbai-400049. Pan: Aabta0873E ...... Appellant Vs. Ito (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant By : Sh. Amit Agrawal Respondent By : Sh. Pramod Nikalje Date Of Hearing : 13/06/2022 Date Of Pronouncement : 05/09/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Amit AgrawalFor Respondent: Sh. Pramod Nikalje
Section 11(1)Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Archana Foundation More House 28, New India Housing Society North South Road No.11, JVPD, Juhu, Mumbai-400049. PAN: AABTA0873E ...... Appellant Vs. ITO (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant by : Sh. Amit Agrawal Respondent by : Sh. Pramod Nikalje Date of hearing : 13/06/2022 Date of pronouncement : 05/09/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Facele…

Ceylon Pentecostal Mission, Kannyakumari vs. The ACIT (CPC), Bangalore

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

ITA 320/CHNY/2021[2015-16]Status: DisposedITAT Chennai08 Oct 2021AY 2015-16

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Respondent: Mr.AR.V.Sreenivasan, Addl.CIT
Section 11(2)Section 12ASection 143(1)Section 154Section 250

…आयकर अपील"य अ"धकरण, ‘ए ’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ , लेखा सद"य के सम$ BEFORE SHRI V.DURGA RAO , JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.320/Chny/2021 & S.P.No.33/Chny/2021 (In ITA No.320/Chny/2021) ("नधा"रणवष" / Assessment Year: 2015-16) The Ceylon Pentecostal Mission Vs The Assistant Commissioner of 222/66, College Road, Income Tax (CPC), Nagercoil-629 001. Bangalore. Kanyakumari Dist. PAN: AABTT 5113E (अपीलाथ&/Appellant) (()यथ&/Respondent) : Mr. Y.Sridhar, C.A. अपीलाथ&…

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

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 1412/Chd/2019 "नधा"रण वष" / Assessment Year : 2016-17 The Institution of Civil Engineers The ACIT, Exemptions, C-1 बनाम Society CR Building, Sec. 17 Bindra Complex, Model Town, Chandigarh Ludhiana- Punjab "थायी लेखा सं./PAN NO: AABAT4612M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Reve…

M/S Jaya Educational Trust, Thiruvallur vs. DCIT, CC1(2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 916/CHNY/2020[2017-18]Status: DisposedITAT Chennai16 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2915, 3114, 3115/CHNY/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3115/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Jul 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2915, 3114, 3115/CHNY/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3114/CHNY/2019[2012-13]Status: DisposedITAT Chennai16 Jul 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2915, 3114, 3115/CHNY/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2915, 3114, 3115/CHNY/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Vishram Developers, Pune

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

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1794/PUN/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 PAN: AAGFV0995F ……प्रत्यथी / Respondent Assessee by : S/Shri Ajay Singh / Deepak Sasar Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 04.03.2020 घ…

CIT v. Sakal Relief Fund (81 Taxmann.com 396) — Cited in 22 Judgments | BharatTax