CIT v. Subros Educational Society

166 DTR 257Supreme Court of India2018#3325 most cited

What is CIT v. Subros Educational Society authority for?

Excess application or expenditure of income for a charitable purpose can be carried forward for set-off against income in subsequent years.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Subros Educational Society · section 11 · charitable purpose · excess application of income · carry forward of expenditure · set off against subsequent years · income-tax act

Also reported as

96 Taxmann.com 652

Sections most often in play

Section 11Section 143(3)Section 11(5)Section 143(1)Section 11(1)Section 12ASection 12AASection 147

Issues it is cited on

section 13(l)(d)section 11(2)(a)section 164(2)section 10(35)section 13(1)(d)application of income for charitable purposessection 11(1)(a)section 117section 11(5)section 13(2)section 164carry forward of losses

Judgments citing CIT v. Subros Educational Society

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…grounds of appeal, Ld. AR has pleaded that benefit of excess of application of income over receipts as incurred by the assessee in earlier years would be admissible in terms of decision of Hon’ble Apex Court in the case of CIT vs. Subros Educational Society (96 Taxmann.com 652).This issue has been dealt with by Ld. CIT(A) in para-6 of its order for AY 2005-06. The Ld. CIT(A) dismissed this ground by considering the decision of this Tribunal in assessee’s own case for AY 2008-09, ITA No.952/Chd/2011.Aggrieved, the assessee is in further appeal before us. 14. We find that this argument cannot be accepted at this s…

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…grounds of appeal, Ld. AR has pleaded that benefit of excess of application of income over receipts as incurred by the assessee in earlier years would be admissible in terms of decision of Hon’ble Apex Court in the case of CIT vs. Subros Educational Society (96 Taxmann.com 652).This issue has been dealt with by Ld. CIT(A) in para-6 of its order for AY 2005-06. The Ld. CIT(A) dismissed this ground by considering the decision of this Tribunal in assessee’s own case for AY 2008-09, ITA No.952/Chd/2011.Aggrieved, the assessee is in further appeal before us. 14. We find that this argument cannot be accepted at this s…

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…grounds of appeal, Ld. AR has pleaded that benefit of excess of application of income over receipts as incurred by the assessee in earlier years would be admissible in terms of decision of Hon’ble Apex Court in the case of CIT vs. Subros Educational Society (96 Taxmann.com 652).This issue has been dealt with by Ld. CIT(A) in para-6 of its order for AY 2005-06. The Ld. CIT(A) dismissed this ground by considering the decision of this Tribunal in assessee’s own case for AY 2008-09, ITA No.952/Chd/2011.Aggrieved, the assessee is in further appeal before us. 14. We find that this argument cannot be accepted at this s…

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…grounds of appeal, Ld. AR has pleaded that benefit of excess of application of income over receipts as incurred by the assessee in earlier years would be admissible in terms of decision of Hon’ble Apex Court in the case of CIT vs. Subros Educational Society (96 Taxmann.com 652).This issue has been dealt with by Ld. CIT(A) in para-6 of its order for AY 2005-06. The Ld. CIT(A) dismissed this ground by considering the decision of this Tribunal in assessee’s own case for AY 2008-09, ITA No.952/Chd/2011.Aggrieved, the assessee is in further appeal before us. 14. We find that this argument cannot be accepted at this s…

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

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

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R
Section 11(1)Section 12ASection 143(1)Section 250

…ITANo.1625/Bang/2025 Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Chitradurga Zilla Reddy Jana Sangha (R) No.1, Reddy Jana Sangha Main Road, Opp Dental College ITO Vs. Chitradurga 577 501 Exemption Ward 1 Karnataka Hubli PAN NO :AAATC1125E APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Shivanand Kalakeri, D.R. Date of Hearing : 18.12.2025 Date of Pronouncement : 05.03.2026 O R D E R PER KESHAV…

DCIT (EXEMPTION), CIRCLE-1(1), DELHI, DELHI vs. ISHAN EDUCATIONAL RESEARCH SOCIETY, DELHI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 3555/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshdcit(Exemption), Vs. Ishan Educational Research Society, 2418, 24Th Floor, E2 Block Civil Centre, Circle-1(1), Delhi Delhi (Appellant) (Respondent) Pan: Aaaai3077L Co No. 99/Del/2024 (In Ita No. 3555/Del/2024) (Assessment Year: 2015-16) Ishan Educational Research Society, Vs. Dcit(Exemption), 2418, 24Th Floor, E2 Block Civil Centre, Circle-1(1), Delhi Delhi (Appellant) (Respondent) Pan: Aaaai3077L Assessee By : Dr. Rakesh Gupta, Adv Shri Saksham Agarwal, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 05/01/2026 Date Of Pronouncement 09/01/2026

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 10Section 12ASection 147Section 148Section 2(15)Section 80G

…wed to set off with the unutilized accumulated fund in AY 2015-16 in view of the decision of the Hon'ble Delhi High Court in the case of Subros Educational Society referred to in the order of the ld CIT(A) which stood confirmed by the Hon'ble Supreme Court in 166 DTR 257 (SC), there cannot be any income of the assessee for AY 2015-16 that could have escaped assessment warranting reopening u/s 147 of the Act. Hence, the very assumption of jurisdiction u/s 147 of the Act by the ld AO is flawed on this count itself. We do not find any infirmity in the order of the ld CIT(A) as the ld 9. CIT(A) had duly considered t…

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN, BKC, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4852/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Oct 2025AY 2013-14

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…ure of funds/income for charitable purpose has to be carried forward for set off against income of subsequent years. In support of such contention, learned counsel relied upon the following decisions: (i) CIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC). (ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust…

TATA EDUCATION TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4835/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-18
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

…of funds/income for\ncharitable purpose has to be carried forward for set off against income of subsequent\nyears. In support of such contention, learned counsel relied upon the following\ndecisions:\n(i) CIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC).\n(ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and\nothers dated 19.07.2019.\n13.\nLearned DR relied upon the observations of learned First Appellate Authority.\n14.\nWe have considered rival submissions and perused the materials on record.\nNotably, while considering identical issue in case of DCIT vs. Sorab Ji TATA…

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIIONER OF INCOME TAX CIRCLE 17(3), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4727/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…ure of funds/income for charitable purpose has to be carried forward for set off against income of subsequent years. In support of such contention, learned counsel relied upon the following decisions: (i) CIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC). (ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust…

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4496/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

…f funds/income for\ncharitable purpose has to be carried forward for set off against income of subsequent\nyears. In support of such contention, learned counsel relied upon the following\ndecisions:\n(i)\nCIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC).\n(ii)\nDCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and\nothers dated 19.07.2019.\n13.\nLearned DR relied upon the observations of learned First Appellate Authority.\n14.\nWe have considered rival submissions and perused the materials on record.\nNotably, while considering identical issue in case of DCIT vs. Sorab Ji TAT…

ASSISTANT COMMISSIONER OF INCOME TAX- 26(1), MUMBAI, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4419/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

…f funds/income for\ncharitable purpose has to be carried forward for set off against income of subsequent\nyears. In support of such contention, learned counsel relied upon the following\ndecisions:\n(i)\nCIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC).\n(ii)\nDCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and\nothers dated 19.07.2019.\n\n13.\nLearned DR relied upon the observations of learned First Appellate Authority.\n\n14.\nWe have considered rival submissions and perused the materials on record.\nNotably, while considering identical issue in case of DCIT vs. Sorab Ji…

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEPTION) -CIRCLE 2(1), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4283/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Oct 2025AY 2013-14
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)

…f funds/income for\ncharitable purpose has to be carried forward for set off against income of subsequent\nyears. In support of such contention, learned counsel relied upon the following\ndecisions:\n(i)\nCIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC).\n(ii)\nDCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and\nothers dated 19.07.2019.\n13. Learned DR relied upon the observations of learned First Appellate Authority.\n14.\nWe have considered rival submissions and perused the materials on record.\nNotably, while considering identical issue in case of DCIT vs. Sorab Ji TATA…

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE 2(1), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4282/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…ure of funds/income for charitable purpose has to be carried forward for set off against income of subsequent years. In support of such contention, learned counsel relied upon the following decisions: (i) CIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC). (ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and others dated 19.07.2019. 13. Learned DR relied upon the observations of learned First Appellate Authority. 14. We have considered rival submissions and perused the materials on record. Notably, while considering identical issue in case of DCIT vs. Sorab Ji TATA Trust…

TATA EDUCATION TRUST,MUMBAI vs. ACIT-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4156/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16
For Appellant: \nShri P.J. Pardiwala a/w Shri Sukhsagar & Shri Atul SuraiyaFor Respondent: \nShri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

…of funds/income for\ncharitable purpose has to be carried forward for set off against income of subsequent\nyears. In support of such contention, learned counsel relied upon the following\ndecisions:\n(i) CIT (Exemption) vs. Subros Educational Society. [2018] 166 DTR 257 (SC).\n(ii) DCIT vs. Sir Dorabji Tata Trust and another ITA No.3163/Mum/2018 and\nothers dated 19.07.2019.\n13.\nLearned DR relied upon the observations of learned First Appellate Authority.\n14.\nWe have considered rival submissions and perused the materials on record.\nNotably, while considering identical issue in case of DCIT vs. Sorab Ji TATA…

VIDYA VIHAR NYAS SAMITI,NOIDA vs. ITO, WARD EXEMPTION, GHAZIABAD

In the result, the Appeal filed by the Assessee stands allowed in the aforesaid manner

ITA 347/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Vidya Vihar Nyas Samiti, Vs. Ito, Ward Exemption, F-23, Sector-39, Ghaziabad Noida, Uttar Pradesh – 201 301 Uttar Pradesh – 201 301 (Pan: Aaatv5469L) (Appellant) (Respondent)

For Appellant: Sh. Somil Agarwal, Adv. & Sh. DeepeshFor Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(1)Section 143(2)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2017-18 VIDYA VIHAR NYAS SAMITI, VS. ITO, WARD EXEMPTION, F-23, SECTOR-39, GHAZIABAD NOIDA, UTTAR PRADESH – 201 301 UTTAR PRADESH – 201 301 (PAN: AAATV5469L) (APPELLANT) (RESPONDENT) Appellant by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Respondent by : Shri Amit Katoch, Sr. DR. Date of hearing : 18.11.2024 Date of pronouncement : 20.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Com…

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

ITA 1270/BANG/2024[2019-20]Status: DisposedITAT Bangalore23 Sept 2024AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Sandeep, CAFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 11(1)Section 11(1)(a)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1269 & 1270/Bang/2024 Assessment years : 2017-18 & 2019-20 Arya Vysya Sangha, Vs. The Income Tax Officer, 1, Vasavi Mahal, Ward 1, Vasavi Mahal Road, Hubli. Chitradurga H.O., Chitradurga – 577 501. PAN : AAATA 4349Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, CA Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member These appea…

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

ITA 1269/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Sandeep, CAFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 11(1)Section 11(1)(a)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1269 & 1270/Bang/2024 Assessment years : 2017-18 & 2019-20 Arya Vysya Sangha, Vs. The Income Tax Officer, 1, Vasavi Mahal, Ward 1, Vasavi Mahal Road, Hubli. Chitradurga H.O., Chitradurga – 577 501. PAN : AAATA 4349Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, CA Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member These appea…

ACIT(E), LUCKNOW vs. M/S. GANGOTRI HUMAN RESOURCES & DEVELOPMENT SOCIETY, ALLAHABAD

ITA 221/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]
Section 11Section 11(1)Section 12ASection 143(2)Section 143(3)Section 246(1)Section 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.221/LKW/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Gangotri Humban Resources & Development Society, 31, Gangotri Nagar, Rewa Road, Dandi Naini, Allahabad . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Smt. Namita Pandey [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hea…

M/S.MADRASA-E-QUWATHUL ISLAM,BENGALURU vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-2, BENGALURU

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

ITA 386/BANG/2023[2017-18]Status: DisposedITAT Bangalore27 Jul 2023AY 2017-18
For Appellant: Mr. Mohammed Tahir Sheik, CAFor Respondent: Mr. Ganesh R. Ghale, Standing Counsel
Section 11Section 12ASection 70Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Madrasa-E-Quwathul Islam, Vs. The Income Tax Officer (Exemptions), # 8, Bore Bank Road, Ward 2, Benson Town, Bengaluru. Bengaluru – 560 046. PAN: AAATM 2262N APPELLANT RESPONDENT Appellant by : Mr. Mohammed Tahir Sheik, CA Respondent by : Mr. Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.07.2023 Date of Pronouncement : .07.2023 O R D E R This appeal is filed by the assessee against the DIN & Order No.ITBA/NFAC/S/250/2022-23/1051546883(1) dated 29.3.2023 of the CIT(Appeal…

DY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-7(1), MUMBAI vs. DR D.Y. PATIL ADUCATION ACADEMY , MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1350/MUM/2022[2013-2014]Status: DisposedITAT Mumbai24 Aug 2022AY 2013-2014

Bench: This Tribunal Falls Within The Said Pandemic Period. Accordingly, After Considering The Relaxation Of Period Provided By The Hon’Ble Supreme Court, We Find That There Is No Delay In Filing Of Appeal Before Us. Accordingly, The Appeal Is Admitted & Taken Up For Adjudication.

Section 12ASection 132Section 143(3)Section 153CSection 80G

…ent year. The impugned order in fact followed decision of this Court in CIT v/s. Institute of Banking Personnel Services reported in 264 ITR 110 while holding in favour of the Respondent assessee." In the case of cre Vs. Subros Educational Society reported in 166 DTR 257, Hon'ble Supreme Court has observed that; "(a). Whether any excess expenditure incurred by the trust/charitable institution in earlier assessment year could be 9 D.Y. Patil Education Academy allowed to be set off against income of subsequent years by invoking Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, lea…

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CIT v. Subros Educational Society (166 DTR 257) — Cited in 36 Judgments | BharatTax