How many judgments cite CIT v. Working Women's Forum\n?

14 judgments on BharatTax cite CIT v. Working Women's Forum\n (53 Taxmann.com 85), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Working Women's Forum\n come up under?

It is most often cited in judgments turning on Section 10(34), Section 10(35), Section 11, Section 13(1)(d), Section 13(2)(h), Section 234A.

CIT v. Working Women's Forum\n

53 Taxmann.com 85High Court2015#7951 most cited

What is CIT v. Working Women's Forum\n authority for?

When an assessee violates conditions of Section 13(1)(d) and 13(2)(h), leading to rejection of exemption claims under Section 10(34) and 10(35), the income must be taxed at the maximum marginal rate.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Working Women's Forum · Section 10(34) · Section 10(35) · Section 13(1)(d) · Section 13(2)(h) · maximum marginal rate · rejection of exemption · violation of trust conditions

Sections most often in play

Section 10(34)Section 10(35)Section 11 Section 13(1)(d)Section 13(2)(h)Section 234A Section 234B Section 234C

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 10(35)section 13(2)section 164 section 11(5)cancellation of registration section 11(1)(a)maximum marginal rate section 13(1)section 10(34)

Judgments citing CIT v. Working Women's Forum\n

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No.4282, 4283, /Mum/2024 (Assessment Years:2014-15, 2013-14,) Tata Education Trust, Deputy Commissioner of Income Tax, Bombay House, 24, Homi Mody (Exemptions), Vs. Street, Fort, Circle-2(1), Mumbai-400001 Mumbai (Appellant) : (Respondent) PAN NO. AAATT 9835A ITA No.4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Tata Education Trust, Asst. Commissioner of Income Tax-17(3) Bombay House, 24, Homi Mody Kautilya Bhavan, Bandra Kurla Com…

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

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No. 4282, 4283, 4156, 4496, 4727, 4835, 4852, 4419, 4873/Mum/2024 (Assessment Years: 2014-15, 2013-14,) Tata Education Trust Vs. Deputy Commissioner of Income Tax, (Exemptions), Circle-2(1), Mumbai-400001 Mumbai (Appellant) : (Respondent) PAN NO. AAATT 9835A ITA No. 4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Tata Education Trust Vs. Asst. Commissioner of Income Tax-17(3) Kautilya Bhavan, Bandra Kurla Complex, Mumbai-400 051 Mumb…

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

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No.4282, 4283, /Mum/2024 (Assessment Years:2014-15, 2013-14,) Tata Education Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 Vs. Deputy Commissioner of Income Tax, (Exemptions), Circle-2(1), Mumbai (Appellant) (Respondent) PAN NO. AAATT 9835A ITA No.4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Tata Education Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 Vs. Asst. Commissioner of Income T…

Assistant Commissioner of Income Tax- 26(1), 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

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No. 4282, 4283, 4156, 4496, 4727, 4835, 4852, 4419, 4873/Mum/2024 (Assessment Years: 2014-15, 2013-14,) Tata Education Trust Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 (Appellant) PAN NO. AAATT 9835A Vs. Deputy Commissioner of Income Tax, (Exemptions), Circle-2(1), Mumbai (Respondent) ITA No. 4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Tata Education Trust Bombay House, 24, Homi Mody Street, Fort, Mumbai-400…

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

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No. 4282, 4283, 4156, 4496, 4727, 4835, 4852, 4419, 4873/Mum/2024 (Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18.) MUMBAI Tata Education Trust Deputy Commissioner of Income Tax, (Exemptions), Circle-2(1), MUMBAI Vs. Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 (Appellant) PAN NO. AAATT 9835A : (Respondent) ITA No. 4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Asstt. Commissioner of Income Tax-17(3) Kauti…

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

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

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w Shri Sukhsagar & Shri Atul SuraiyaFor 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

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER ITA No. 4282, 4283, 4156, 4496, 4727, 4835, 4852, 4419, 4873/Mum/2024 (Assessment Years: 2014-15, 2013-14,) Tata Education Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 (Appellant) PAN NO. AAATT 9835A Vs. Deputy Commissioner of Income Tax, (Exemptions), Circle-2(1), Mumbai (Respondent) ITA No. 4156, 4496, 4727 & 4835/Mum/2024 (Assessment Years:2015-16, 2016-17 & 2017-18) Tata Education Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001…

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

ITTA/79/2008HC Telangana28 Nov 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

For Appellant: SRl. A. V. KRISHNA KOUNDINYAFor Respondent: SRI J. V. PRASAD (Senior SC for Revenue )

Section 151Section 260

…\ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY,THE TWENTY EIGHTH DAY OF NOVEMBER TWO THOUSAND AND TWENry FOUR PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE THE HON'BLE SRI JUSTICE J. SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL Nos : 325 326 327 and32e OF 2OO7 79 80 81 82 and 83 of 2008 |.T.T.A. NO. 325 0F 2007 Income tax Tribunal Appeal under Section 260-4 of the lncome tax Act, 1961, against the order of the lncome Tax Appellate Tribunal, Bench "8" Hyderabad in l.T.A. No. 680 /Hyd/1997 ( Assessment Year 2002-2003 ) dated 31-10-2007 preferred against the order of the Commissioner of lncome…

Shree Hazarimal Somani Memorial Trust, Mumbai vs. ACIT Exemption Cir 2, Mumbai

In the result, all the appeals filed by the revenue and assessee are dismissed

ITA 104/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal,Am आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Mani Jain, Ld. ARFor Respondent: Dr. Mahesh Akhade, Ld. DR

Section 11Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL,AM आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20) ACIT Exemp. Cir. 2, Shree Hazarimal Somani बिधम/ Memorial Trust 5th floor, Piramal 214, Empire House, Dr. D. N. Chambers, Lalbaug, Vs. Parel, Mumbai-400 012. Road, Fort, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN No. AAATS1884L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1444, 2715 & 2717/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20) DCIT Cen. Cir.…

DCIT (Exemptions), Chennai vs. Sri Nandhanam Educational & Social Welfare Trust, Vellore

In the result, the appeal filed by the Revenue is dismissed

ITA 1109/CHNY/2019[2011-12]Status: DisposedITAT Chennai08 Feb 2023AY 2011-12

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: None

Section 11Section 11(5)Section 12ASection 13(1)Section 13(1)(d)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 1109/CHNY/2019 िनधा"रण वष"/Assessment Year: 2011-12 The DCIT, M/s. Sri Nandhanam Exemptions Circle, vs. Educational & Social Welfare Chennai. Trust, No.184/1, Small Bazaar Street, Tirupattur, Vellore – 635 602. PAN: AACTS 8283R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri P. Sajit Kumar, JCIT ""यथ" क" ओर से/Responde…

Seth Ramdas Nathubhai Dharmadaya Vishwasta Nidhi, Pune vs. Income-Tax Officer, (Exemptions) -1, Pune

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER "नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. ITO Vishwasta Nidhi, (Exemptions)-1, C/o. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near RTO, Pune 411 001 PAN : AAATR6805N Appellant Respondent Assessee by Shri Rajiv Thakkar Revenue by Shri Sardar Singh Meena Date of hearing 29-11-2022 Date of pronouncement 14-12-2022 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM : T…

St. Francis Educational Trust, Chennai vs. ITO, Exemption Ward-2, Chennai

In the result, the appeal filed by assessee in ITA No

ITA 3395/CHNY/2019[2016-17]Status: DisposedITAT Chennai24 Aug 2020AY 2016-17

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

For Appellant: Mr.AR.V.Sreenivasan, JCITFor Respondent: 20.07.2020

Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143(3)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु#वु$ आर.एल. रे&डी, "या(यक सद"य के सम) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER HEARD THROUGH VIDEO CONFERENCING (./यथ-/Respondent) : Mr.L.Shibi, C.S. अपीलाथ- क0 ओर से/ Appellant by : Mr.AR.V.Sreenivasan, JCIT ./यथ- क0 ओर से /Respondent by : 20.07.2020 सुनवाई क0 तार"ख/Date of Hearing : 24.08.2020 घोषणा क0 तार"ख /Date of Pronouncement आदेश / O R D E R PER RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal filed by assessee is directed against a…

Vempati Srinivasa Subrahmanyam, Bangalore vs. Income Tax Officer Ward-4(2)(1), Bangalore

In the result, the assessee’s appeal for Assessment Year 2014-15 is allowed for statistical purposes

ITA 231/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jun 2019AY 2014-15

Bench: Shri Jason P Boazassessment Year : 2014-15 Shri. Vempati Srinivasa Vs. The Income Tax Officer, Subramanyam, Ward – 4(2)(1), Villa-04, Prestige Bougainvillea, Bangalore. No.59, Ecc Road, White Field, Bangalore – 560 06. Pan : Aclps 6643 N Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 25.04.2019 Date Of Pronouncement : 19.06.2019 O R D E R

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, Addl. CIT

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2014-15 Shri. Vempati Srinivasa Vs. The Income Tax Officer, Subramanyam, Ward – 4(2)(1), Villa-04, Prestige Bougainvillea, Bangalore. No.59, ECC Road, White Field, Bangalore – 560 06. PAN : ACLPS 6643 N APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. Sumer Singh Meena, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 19.06.2019 O R D E R This appeal by the assessee is directed against the order of CIT(A)-4, Bangalore, dated 02.11.2018 for…