CIT v. Shahzadanand Charity Trust

228 ITR 292High Court1997#1849 most cited

What is CIT v. Shahzadanand Charity Trust authority for?

The requirement to furnish an audit report along with the return of income under Section 12A(1)(b) is directory, not mandatory. An assessee can submit the audit report at a later stage before the Income Tax Officer or appellate authority if sufficient cause is shown, and delay in furnishing it should not lead to denial of exemption under Section 11.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Shahzadanand Charity Trust · section 11 · section 12A(1)(b) · audit report delay · charitable exemption · directory provision · substantial compliance · appellate proceedings · condonation of delay

Also reported as

96 Taxmann 494

Sections most often in play

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

Issues it is cited on

section 12a(b)section 80j(6a)section 139(4a)recognised provident fundapproved superannuation fundsection 12a(1)(b)section 11 exemptionsection 124(1)section 10(22)section 10b(8)approved gratuity fundsection 36(1)(v)

Judgments citing CIT v. Shahzadanand Charity Trust

C D O Jain Education Society, Gadag vs. Income Tax Officer, Exemptions Ward-1, Hubli

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

ITA 2570/BANG/2025[2022-23]Status: DisposedITAT Bangalore21 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri R. Chandrashekhar, A.RFor Respondent: Sri N. Balusamy, D.R
Section 10Section 11Section 119(2)(b)Section 143(1)Section 154Section 234ASection 244ASection 250

…ITA No.2570/Bang/2025 CDO Jain Education Society, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 CDO Jain Education Society CDO School Road CDO Jain English School ACIT Behind Sarvodaya Colony CPC Vs. Gadag 582 103 Bengaluru Karnataka PAN NO : AAATC6144K APPELLANT RESPONDENT Appellant by : Shri R. Chandrashekhar, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 21.04.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at…

G.C.T.Alumni Association, Coimbatore vs. ACIT, Exemptions, Coimbatore

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

…substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion of the assessment. The Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [1997] 228 ITR 292/[1998] 96 Taxman 494 has reiterated the same principle holding that the benefit of exemption should not be denied merely on account of delay in furnishing the same, and it is permissible for the assessee to produce the audit report at a later stage either before the Income Tax Officer or before the appellate authority by showing a sufficient caus…

Income Tax Officer (Exemptions) Ward, Kolhapur vs. The New Miraj Education Society, Miraj, Dist. Sangli

In the result, the appeal of Revenue is dismissed

ITA 928/PUN/2025[2021-22]Status: DisposedITAT Pune01 Jan 2026AY 2021-22

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri C.H. Naniwadekar, CAFor Respondent: Shri Udaya Bhaskar Jakke, CIT
Section 11Section 12ASection 143(1)

…y) 124(b), if the same was filed during the course of the assessment proceedings. The aforesaid principal is also upheld by courts in the following cases - CIT vs. Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal HC) CIT v. Shahzedanand Charity Trust, (1997) 228 ITR 292, 299 (Pun) HC) - CIT vs. Rai Bahadur Bishwesharlal Motilal Malwasie Trust (1992) 195 ITR 825 (Cal HC) Income Tax Officer vs. Sir Kikabhai Premchand Trust 42 SOT 403 (Mum ITAT) Swajan Pariwar Trust vs. ADIT(E) (1997) 57 TTJ 77 Commissioner of Income Tax II vs Mumbai Metropolitan Regional Iron 93CCH233 (Mum ITAT) Considering the facts involved, it…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2023, 2024, 2025 & 2026/PUN/2025 धििाारण वर्ा / Assessment Years : 2018-19 to 2021-22 Shri Ganadhipati Gandharacharya Income Tax Officer, Exemptions Kuntiusagar Vidya Sodh Sansthan, Ward-1, Kolhapur Gat No. 1679, Ramling Road, Tal. Vs. Hatkanangale, Dist.-Kolhapur-416123 PAN : AADTS2791P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Bharat Andhale Date o…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2023, 2024, 2025 & 2026/PUN/2025 धििाारण वर्ा / Assessment Years : 2018-19 to 2021-22 Shri Ganadhipati Gandharacharya Income Tax Officer, Exemptions Kuntiusagar Vidya Sodh Sansthan, Ward-1, Kolhapur Gat No. 1679, Ramling Road, Tal. Vs. Hatkanangale, Dist.-Kolhapur-416123 PAN : AADTS2791P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Bharat Andhale Date o…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2023, 2024, 2025 & 2026/PUN/2025 धििाारण वर्ा / Assessment Years : 2018-19 to 2021-22 Shri Ganadhipati Gandharacharya Income Tax Officer, Exemptions Kuntiusagar Vidya Sodh Sansthan, Ward-1, Kolhapur Gat No. 1679, Ramling Road, Tal. Vs. Hatkanangale, Dist.-Kolhapur-416123 PAN : AADTS2791P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Bharat Andhale Date o…

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Pune vs. ITO, Exemption, Pune

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2023, 2024, 2025 & 2026/PUN/2025 धििाारण वर्ा / Assessment Years : 2018-19 to 2021-22 Shri Ganadhipati Gandharacharya Income Tax Officer, Exemptions Kuntiusagar Vidya Sodh Sansthan, Ward-1, Kolhapur Gat No. 1679, Ramling Road, Tal. Vs. Hatkanangale, Dist.-Kolhapur-416123 PAN : AADTS2791P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Bharat Andhale Date o…

Mig Cricket Club, Mumbai vs. DCIT(E)-2, Mumbai

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

ITA 5721/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Vikram Singh Yadavassessment Year : 2014-15 Mig Cricket Club, Dcit(E)-2, Mig Colony, Mtnl Building, Mig Cricket Club, Vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. Pan : Aaatm4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 28-11-2025

For Appellant: Shri Anil SatheFor Respondent: Shri Annavaran Kosuri, Sr.DR
Section 11Section 143(1)

…substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion of the assessment. The Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [1997] 228 ITR 292/[1998] 96 Taxman 494 has reiterated the same principle holding that the benefit of exemption should not be denied merely on account of delay in furnishing the same, and it is permissible for the assessee to produce the audit report at a later stage either before the Income Tax Officer or before the appellate authority by showing a sufficient caus…

Goswami Bhagwan Lal Educational Society, Faridabad vs. ITO Ward Exemption, Faridabad

ITA 2238/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10Section 10(230)Section 11Section 143(1)Section 143(1)(a)

…11 of the Act: (i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal), (ii) Calcutta Management Association 42 ITD 62, (iii) Sankulp Welfare Society 303 ITR 64, (iv) National Horticulture Board 176 taxman.167 and (v) Sahja Nand Charity Trust 228 ITR 292. 5 Goswami Bhagwan Lal Education Society 7. The Ld. AR further submitted that the Ld. AO had erred in disallowing the expenditure (revenue & capital expenditure), in entirety, claimed in the ITR which had been incurred exclusively to earn income. Such disallowance under section 143(1) of the Act was not warranted as such disallowances, being di…

Madhyam, Delhi vs. ITO, Ward- Exemp 1(4), Delhi

In the result, the appeal of the assessee is allowed

ITA 1456/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Nov 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 11Section 12ASection 139(1)Section 139(9)Section 143(1)Section 154

…ection 11 of the Act: (i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal) (ii) Calcutta Management Association 42 ITD 62 (iii) Sankulp Welfare Society 303 ITR 64 (iv) National Horticulture Board 176 taxman.167 (v) Sahja Nand Charity Trust 228 ITR 292 5. Alternatively, the Ld. Counsel submitted that after rejection the claim of exemption under section 11 of the Act, at most the income as per the Income & Expenditure account of the assessee would have been taxed instead of the gross receipts of Rs.51,29,004/-. The corresponding revenue expenditure of Rs.23,18,685/- claimed against the gross re…

P D Memorial Trust, Delhi vs. Dlc-Ca-2, Range- 48, Ward Exemp 2(4), Delhi

In the result, the appeal of the assessee is allowed

ITA 3784/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 11(1)(d)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)

…i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal) (ii) Calcutta Management Association 42 ITD 62 5 P.D.Memorial Trust (iii) Sankulp Welfare Society 303 ITR 64 (iv) National Horticulture Board 176 taxman.167 (v) Sahja Nand Charity Trust 228 ITR 292 4.1 Alternatively, the Ld. AR submitted that after rejection the claim of exemption under section 11 of the Act, at most the income as per the Income & Expenditure account of the assessee would have been taxed instead of the gross receipts of Rs.40,06,33,279/-. 5. On the other hand, the Ld. CIT-DR, placing reliance on orders of the Authorities…

Income Tax Officer(Exmp)-2(4), Mumbai vs. Vishnu Janardan Shirolkar Mahajan Wady Trust, Mumbai

In the result, grounds of appeal raised

ITA 4919/MUM/2025[2022-23]Status: DisposedITAT Mumbai16 Oct 2025AY 2022-23

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

For Appellant: Shri Kinjal Bhuta, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R
Section 11Section 11ASection 12A

…। आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 4919/Mum/2025 Assessment Year: 2022-23 Income Tax Officer, Ward Vs Vishnu Janardan Shirolkar Mahajan Wady Trust (Exemp) – 2(4), Mumbai 12-D, Shenvi Baug Khadilkar Road Girgaon Mumbai - 400004 अपीलार्थी/ (Appellant) [PAN: AAATV0515B] प्रत्यर्थी / (Respondent) C.O. No. 256/Mum/2025 Assessment Year: 2022-23 Vishnu Janardan Shirolkar Mahajan Wady Trust 12-D, Shenvi Baug Khadilkar Road Girgaon Mumbai - 40000…

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…ubstantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion of the assessment. The Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [(1997) 228 ITR 292) has reiterated the same principle holding that the benefit of exemption should not be denied merely in account of delay in furnishing the same, and it is permissible for the 9 ITA.No.365 & 1307/Hyd./2025 assessee to produce the audit report at a later stage either before the Income-tax Officer or before the appellate authority by showing a suff…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…ubstantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion of the assessment. The Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [(1997) 228 ITR 292) has reiterated the same principle holding that the benefit of exemption should not be denied merely in account of delay in furnishing the same, and it is permissible for the 9 ITA.No.365 & 1307/Hyd./2025 assessee to produce the audit report at a later stage either before the Income-tax Officer or before the appellate authority by showing a suff…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, the appeal filed by the assessee being ITA

ITA 764/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 11Section 12ASection 139(4)Section 143(1)Section 143(3)Section 250

…substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income, but produced before completion of the assessment. The Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [1997] 228 ITR 292 has reiterated the same principle holding that the benefit of exemption should not be denied merely on account of delay in furnishing the same, and it is permissible for the assessee to produce the audit report at a later stage either before the Income Tax Officer or before the appellate authority by showing a sufficient cause. This decision of P…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…of section 11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…of section 11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…of section 11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…of section 11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…of section 11 prevailing at that time, filling of Audit report was directory in nature and not mandatory. For the above proposition, he relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Shahzadanand Charity Trust reported in 228 ITR 292 (P&H). He submitted that similar view has been taken by the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh State Road Transport Corporation reported in 285 ITR 147, the Bangalore Bench of the Tribunal in the case of Sindhi Youth Association Ladies Wing vs ITO reported in (1994) 48 ITD 6, Jabalpur Bench of the Tribunal in…

CIT v. Shahzadanand Charity Trust (228 ITR 292) — Cited in 62 Judgments | BharatTax