How many judgments cite CIT v. Shahzadanand Charity Trust?

62 judgments on BharatTax cite CIT v. Shahzadanand Charity Trust (228 ITR 292), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Shahzadanand Charity Trust come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 12, Section 12A, Section 12AA.

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.

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 11 Section 143(1)Section 139(1)Section 12 Section 12A Section 12AA Section 119(2)(b)Section 250

Issues it is cited on

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

Judgments citing CIT v. Shahzadanand Charity Trust

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 1153/MUM/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…

Global University Foundation, Hyderabad vs. ITO., Exemption Ward-1(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 240/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Sept 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

For Appellant: CA Suvibha NolkaFor Respondent: : Shri Sankar Pandi, P, Sr.AR

Section 11Section 143(1)

…uditor for supporting the return, he can be said to have satisfied the requirement of section 80J(6A) of the Act. 20. A similar view is available from the High Court of Punjab and Haryana in the case of COMMISSIONER OF INCOME TAX v. SHAHZEDANAND CHARITY TRUST 228 ITR 292(P&H), where again the Division bench of High Court of Punjab and Haryana dealing with similar facts and circumstances of the case referring to the circular of the Income Tax Department itself held as under: “The provisions of section 80J(6A) and section 12A of the Act are pari material. The ratio of the law laid down in CIT v. Jaideep Industries…

Shri Ekta Education Trust, Keshod vs. The ITO Exemption, Ward (2), Rajkot.

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

ITA 177/RJT/2025[2022-23]Status: DisposedITAT Rajkot29 Aug 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

For Appellant: Shri D.M.Rindani, A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R

Section 11Section 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…

Keystone Foundation, Nilgiris vs. ACIT, Exemptions Ward, Coimbatore

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

ITA 1680/CHNY/2025[2023-24]Status: DisposedITAT Chennai29 Aug 2025AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT

Section 11Section 139(1)Section 139(5)Section 143(1)Section 143(1)(A)Section 164(2)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [PAN:AAATK0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, Advocate ""थ" की ओर से/R…

Marathwada Association of Small Scale Indutries & Agriculture, Pune vs. CIT(A), Addl/JCIT(A)1, Gurugram

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

ITA 1077/PUN/2025[2014-15]Status: DisposedITAT Pune26 Aug 2025AY 2014-15

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

For Appellant: Ms. Shubhada L JoshiFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 12A(1)(b)Section 139Section 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 434 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…

Gifts Trust, Villupuram vs. ITO, Ward-1, Villupuram

In the result, appeal filed by the assessee is allowed

ITA 170/CHNY/2025[2021-22]Status: DisposedITAT Chennai14 Aug 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.H. Yeshwanth Kumar, CAFor Respondent: Ms.R. Anita, Addl.CIT

Section 11Section 139(1)Section 143(1)

…. Xavier Kelavani Mandal (P.) Ltd., reported in [2014] 41 taxmann.com 184 (Guj. HC), wherein the Hon’ble Gujarat High Court followed the decision of the Hon’ble Punjab & Haryana High Court in the case of CIT v. Shahzedanand Charity Trust reported in [1997] 228 ITR 292, wherein, it has been held that benefit of exemption should not be denied merely on account of delay in furnishing the Audit Report and it is permissible for the assessee to produce the Audit Report at a later stage either before the ITO or before the Appellate Authority by showing sufficient cause. In this context, we also note the decision o…

Shri Upasani Kanyakumari Sansthan, Rahata vs. ITO Exemption Ward 1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde

Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

…been held by courts to be merely procedural and therefore director y in nature and not mandatory for the purpose of claiming exemption u/s 11 & 12 of the Act. The Hon'bl e Jurisdictional High Court in the case of CI T vs Shahzadanand Charity Trust reported in 228 ITR 292,h as categorically held so in para 10-14 of its order as under: "10. Calcutta High Court in Rai Bahadur Bissesswarlal's case (supra) while interpreting s. 12A(b) held that the provision was directory in nature and the AO could allow the assessee to file the audit report, at any time before the completion of the 11 Shri Upasani Kanyakumari Sansth…

Victoria Educational Trust, Chennai vs. ITO, Exemption Ward-3, Chennai

The appeal of the assessee is allowed

ITA 946/CHNY/2025[2022-23]Status: DisposedITAT Chennai05 Aug 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Kumar Chandan, J.C.I.T

Section 11Section 12(1)(ac)Section 12ASection 143(1)

Shri Kutch Visa Oswal Jain Derawasi Sangh Bidada, Mandvi vs. The ITO Exemption, Ward (1), Rajkot.

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

ITA 160/RJT/2025[2017-18]Status: DisposedITAT Rajkot04 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 11Section 11(2)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 160/RJT/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The ITO Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS0457L (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. (DR) Date of Hearing : 21 /07/2025 Da…

The Vedic Culture Centre, Delhi vs. ITO Ward(Exemption)-2(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 780/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Jul 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.780/Del./2025, A.Y. 2022-23 The Vedic Culture Centre Income Tax Officer, 7, Institutional Area Ward (Exemption)-2(3), Lodhi Road, New Delhi-3 Vs. Civic Centre, Minto Road, Pan: Aaatt0811G New Delhi (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Advocate Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2022-23 Filed By The Assessee Is Directed Against The Order Dated 24.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

For Appellant: d. determining taxable income at Rs.75,60,590/-against NIL return

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

…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 4.1 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 instead of the gross receipts of Rs.75,60,590/-. The corresponding expenditure of Rs.67,41,795/- claimed against the gross receipts of Rs.75,60,590/- had to be allowed, argued the Ld. Counsel. 5. On…

DCIT Circle Exemp 2(1), New Delhi vs. National Skill Development Fund, New Delhi

The appeal of the Revenue is dismissed

ITA 3647/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Jul 2025AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Ms. Amisha S. Gupt, CIT(DR)

Section 11Section 12ASection 12A(1)(U)Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 250

…iew that there is no substance in the grounds of appeal of the Revenue as the law is now settled that the audit report in Form 10B can very well be accepted at any stage of assessment. Reliance is placed on the decisions of CIT vs. Shahzedanand Charity Trust, 228 ITR 292 (P&H); CIT vs. Jayant Patel, 248 ITR 199 (Mad) and CIT vs. Magnum Exports Pvt. Ltd., 262 ITR 10 (Kol) that Form No. 10B can be submitted before the appellate authority and it is sufficient compliance since the requirement is directory and not mandatory. 4. Thus, there is no substance in the grounds. The appeal of the Revenue is dismissed. 3 ITA…

Yuva Chintana Foundation, Bengaluru vs. Income Tax Officer, Exemptions Ward 2, Bengaluru

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

ITA 301/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Jul 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Shri Anoop Agarwal, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 250Section 253(5)

…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 CITv. 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…

Sampoorna Seva Charitable Trust, Alaknanda, South Delhi vs. Income Tax Officer, Ward Exemp 2(1), Delhi, Civic Centre, New Delhi

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

ITA 5594/DEL/2024[2022-23]Status: DisposedITAT Delhi04 Jun 2025AY 2022-23

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

For Appellant: Shri Shivam Malik, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 11Section 12ASection 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…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 189/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 May 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

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

…be considered in the context in which the conditions have been imposed therein along with the intent of legislature and upon the language in which that section is drafted. The Hon’ble Punjab & Haryana High Court in the case Shahzedanand Charity Trust – (1997) 228 ITR 292 has clarified that the exemption available under section 11 of the Act may not be denied merely on account of delay in furnishing the auditor's report. The word 'shall' occurring in section 12A of the Act cannot, under the circumstances, be read as a 'must' making it mandatory for the trust to furnish the auditor's report along with the ITR. If f…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

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

Trilok Singh Bhandari Charitable Trust, New Delhi vs. ITO, Ward Exemption 2(3), Delhi

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

ITA 3211/DEL/2024[2019-20]Status: DisposedITAT Delhi14 May 2025AY 2019-20

Bench: Shris.Rifaur Rahman

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143Section 143(1)Section 249(2)Section 249(3)

…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…

Trilok Singh Bhandari Charitable Trust, New Delhi vs. ITO, Ward Exemption 2(3), Delhi

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

ITA 3210/DEL/2024[2017-18]Status: DisposedITAT Delhi14 May 2025AY 2017-18

Bench: Shris.Rifaur Rahman

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143Section 143(1)Section 249(2)Section 249(3)

…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…

Shree Spanan Foundation, Mumbai vs. Income Tax Officer-CPC Bangaluru, Mumbai

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

ITA 2001/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhan

Section 10BSection 12Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234FSection 250

…n case of Association of Indian Panelboard Manufacturer [2023] 157 taxmann.com 550 (Gujarat)[21-03-2023] b. CIT Vs. Gujarat Oil & Allied Industries Ltd. [(1993) 201 ITR 325 (Guj.)]. c. Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust [(1997) 228 ITR 292] d. Honourable Delhi High court in Associated Chambers of Commerce and Industry of India 2024] 165 taxmann.com 510 (Delhi)[05-08-2024]” 12. On the basis of the above judicial pronouncements and the settled precedents including the decision of various Ld. coordinate benches, the Ld. coordinate bench was of the opinion that the timeline of filing f…

Shri Pancmurti Education Society, Nagpur vs. ITO Ward-4(5), Nagpur

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

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

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

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke

Section 10Section 10(22)Section 11Section 12ASection 50A

…was unregistered. So the prima facie adjustment is based on hyper–technical grounds and is liable to be jettisoned. Further, the Audit Report was obtained on 25/11/2022 as evident from Paper Book Page–134 to 137. In CIT v/s Shahzedanand Charity Trust, [1997] 228 ITR 292 (P&H), it has been held as under:– “Ratio– (1) The Central Board of Direct Taxes by issuing the Circular dated 9- 2-1978, has treated the provisions regarding furnishing of auditor's report along with the return to be directory in nature. (ii) The Tribunal is right in law in setting aside the order of the Appellate Assistant Commissioner in rega…

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR

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

…d its 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 [228 ITR 292] has 7 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 o…