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 366,369 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

Chatrapati Shivaji Maharaj Smarak Samiti, Mumbai vs. ITO (E), Circle 1 (2), Mumbai

In the result, appeal of the assessee stands allowed

ITA 435/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Mar 2020AY 2012-13

Bench: Shri Shamim Yahya & Shri Amarjit Singh

For Appellant: Shri. Devdatta MainkarFor Respondent: Shri. Kumar Padmapani Bora
Section 11Section 11(2)Section 139(1)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.435/Mum./2019 (Assessment Year: 2012-13) Chatrapati Shivaji Maharaj Smarak Samiti 26, Prabhoo Ghar ……………. Appellant Hanuman Cross Road No.2, Vile Parle (East) Mumbai - 400057 v/s Income Tax Officer (Exemption), Circle – 1(2), ……………. Respondent Room No.501, 5th Floor Piramal Chambers Lalbaug, Mumbai - 400012 Assessee by : Shri. Devdatta Mainkar Revenue by : Shri. Kumar Padmapani Bora Date of Hearing –21/01/2020 Date of Order -02/03/2020 O R D E R PER: SHAMIM YAHYA…

M/S. Ezma Foundation, Bhubaneswar vs. ACIT(Exemption Circle), Bhubaneswar

Appeal of the assessee is allowed

ITA 427/CTK/2015[2011-12]Status: DisposedITAT Cuttack03 Aug 2017AY 2011-12
For Appellant: Shri A.P.Mishra, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)Section 25Section 80G

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.427/CTK/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/s Ezma Foundation, Vs. ACIT(Exemption Circle), At: Room No.308, Block-A, Aayakar Bhawan, Annex, Forest Park, Nirmala Plaza, Vanivihar, Bhubaneswar Forest Park, Bhubaneswar Odisha-751009 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AACCE 3820 F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee by : Shri A.P.Mishra, AR राजस्व की ओर से /Revenue by : Shri A.K.Mohapa…