How many judgments cite CIT v. Xavier Kelavani Mandal (P.) Ltd.?

72 judgments on BharatTax cite CIT v. Xavier Kelavani Mandal (P.) Ltd. (41 Taxmann.com 184), spanning 2022 to 2026.

Which sections of the Income Tax Act does CIT v. Xavier Kelavani Mandal (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 250, Section 12, Section 12A.

CIT v. Xavier Kelavani Mandal (P.) Ltd.

41 Taxmann.com 184High Court2014#1574 most cited

What is CIT v. Xavier Kelavani Mandal (P.) Ltd. authority for?

A charitable trust that substantially satisfies the conditions for exemption under Section 11 should not be denied the exemption merely due to a delay in filing the audit report in Form 10B, especially when there are discretionary powers to condone such delays.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v. Xavier Kelavani Mandal · Xavier Kelavani Mandal · Section 11 exemption · charitable trust audit report · delay filing Form 10B · condonation of delay Form 10B · Section 12A(1)(b) · denial of exemption limitation · Gujarat High Court 2014

Also reported as

221 Taxmann 43

Sections most often in play

Section 11 Section 143(1)Section 139(1)Section 250 Section 12 Section 12A Section 143(3)Section 10B

Issues it is cited on

section 11 exemption section 10b(8)section 80j(6a)section 10(20a)public servant section 10(46)section 10b advancement of general public utility section 11(5)carry forward of losses section 12a(1)(b)section 80j

Judgments citing CIT v. Xavier Kelavani Mandal (P.) Ltd.

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

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21 G.C.T. Alumni Association, The ACIT (Exemptions), GCT Alumini Center, GCT Campus, Vs. Coimbatore. Govt. College of Technology, Coimbatore-641013 PAN: AAAAG 5399 P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ" की ओर से /Respondent by : Dr. M.D. V…

Sankalp Society, Saharanpur vs. ITO(Exemption), Ghaziabad

ITA 332/DEL/2026[2018-19]Status: DisposedITAT Delhi11 Feb 2026AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 331/Del/2026 : Asstt. Year: 2014-15 Ita No. 332/Del/2026 : Asstt. Year: 2018-19 Sankalp Society, Vs Income Tax Officer(E), 1, Rulapi Vihar, Saharanpur, Hapur Chungi, Uttar Pradesh-247001 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Aaats3377A Assessee By: Sh. Pratiyush Jain, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order These Assessee’S Twin Appeals For Assessment Years 2014- 15 & 2018-19 Arise Against The Addl./Jcit(A)-1, Ahmedabad’S Din & Order No. Itba/Apl/S/250/2025- 26/1084344501(1) & 1084344609(1) Dated 02.01.2026, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Pratiyush Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 139(1)Section 139(9)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 331/Del/2026 : Asstt. Year: 2014-15 ITA No. 332/Del/2026 : Asstt. Year: 2018-19 Sankalp Society, Vs Income Tax Officer(E), 1, Rulapi Vihar, Saharanpur, Hapur Chungi, Uttar Pradesh-247001 Ghaziabad-201002 (APPELLANT) (RESPONDENT) PAN No. AAATS3377A Assessee by: Sh. Pratiyush Jain, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 11.02.2026 Date of Pronouncement: 11.02.2026 ORDER These assessee’s twin appeals for Assessment Years 2014- 15 and 2018-19 arise against the Addl./JCIT(A)-1…

Sankalp Society, Saharanpur vs. ITO(Exemption), Ghaziabad

ITA 331/DEL/2026[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

For Appellant: Sh. Pratiyush Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 139(1)Section 139(9)Section 143(1)

Charchit Garg, Indore vs. Income Tax Officer, Indore

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR

Section 143(1)Section 250Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.306/Ind/2025 (Assessment Year: 2023-24) Charchit Garg, Vs. Income Tax Officer, 123, Readymade Complex, Aaykar Bhawan, Opp. White Dist. Indore (M.P.)-452005 Church, Indore, Madhya Pradesh - 452001 PAN No. ALYPG6276D (Appellant) .. (Respondent) Shri Santosh Deshmukh, CA Appellant by : Respondent by: Shri Ashish Porwal, Sr. DR 24.12.2025 Date of Hearing Date of Pronouncement 13.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JM: The present appeal has been…

Anand Foods, Dehradun vs. ITO Ward 2(2)(1), Kashipur

Appeal is allowed for statistical purposes

ITA 141/DDN/2025[2021-22]Status: DisposedITAT Dehradun12 Jan 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 141/Ddn/2025 : Asstt. Year: 2021-22 Anand Foods, Vs Income Tax Officer, C/O Matta Garg & Co., Ward-2(2)(1), 15, Astley Hall, Dehradun, Kashipur, Uttarakhand-248001 Uttarakhand-244713 (Appellant) (Respondent) Pan No. Ablfa3643B Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. Amar Pal Singh, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A), Mysore’S Din & Order No. Itba/Apl/S/250/2025-26/1077083626(1) Dated 10.06.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. Amar Pal Singh, Sr. DR

Section 143(1)Section 154Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 141/DDN/2025 : Asstt. Year: 2021-22 Anand Foods, Vs Income Tax Officer, C/o Matta Garg & Co., Ward-2(2)(1), 15, Astley Hall, Dehradun, Kashipur, Uttarakhand-248001 Uttarakhand-244713 (APPELLANT) (RESPONDENT) PAN No. ABLFA3643B Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. Amar Pal Singh, Sr. DR Date of Hearing: 12.01.2026 Date of Pronouncement: 12.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2021-…

Raj Laxmi Charitable Trust, Meerut vs. ITO, Exemption Ward, Ghaziabad

ITA 7582/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17

Section 11(2)Section 139(1)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Rajlaxmi Charitable Trust, Vs Income Tax Officer, A-64, Saket-250002 (UP) (Exemption Ward), PAN: AAATR 4883 Q Ghaziabad. APPELLANT RESPONDENT Assessee represented by Shri Rohit Agarwal, CA Department represented by Shri Amit Shukla, Sr. DR Date of hearing 24.12.2025 Date of pronouncement 24.12.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 7582/Del/2025 for assessment year 2016-17 arises against CIT(A)/JCIT(A)-1, Chennai’s order dated 12.09.…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment 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 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order…

Kalyanam Karoti Meerut, Meerut vs. ITO Exemption Gzb, Ghaziabad

Appeal is allowed

ITA 6505/DEL/2025[2017-18]Status: DisposedITAT Delhi25 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Kalyanam Karoti, Vs. Income Tax Officer, 105, First Floor, Cgo Ii, Exemption, Hapur, Chungi, Ghaziabad Ghaziabad Pan: Aaaak2780N (Appellant) (Respondent) Assessee By Sh. Sanjay Malik, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 11Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Kalyanam Karoti, Vs. Income Tax Officer, 105, first floor, CGO II, Exemption, Hapur, Chungi, Ghaziabad Ghaziabad PAN: AAAAK2780N (Appellant) (Respondent) Assessee by Sh. Sanjay Malik, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 25.11.2025 Date of pronouncement 25.11.2025 ORDER Heard both the parties. Case file perused. 3. This assessee’s appeal raises the following substantive grounds: 1. That the Ld. A.O. went wrong in not considering the factual aspect and…

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

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.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…

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

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

M.N. Chickkanna Chettiar Trust, Tiruppur vs. ACIT (Exemptions), Coimbatore

In the result the appeal of the assessee for the A

ITA 1568/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. T.Banusekar, AdvocateFor Respondent: Ms. R. Kavitha, Addl. C.I.T

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 234BSection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1568/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 M.N.Chickkanna Chettiar Trust, ACIT (Exemptions), 251, B.S. Sundaram Road, vs. Coimbatore. Palayakkadu, Tiruppur – 641 601. [PAN:AAATM-4901-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T.Banusekar, Advocate ()यथ' क* ओर से/Respondent by : Ms. R. Kavitha,…

Bal Sewa Ashram (Orphanage), Bhiwani vs. Income Tax Officer (Exemptions), Rohtak

Appeal is allowed

ITA 844/DEL/2025[2015-16]Status: DisposedITAT Delhi01 Oct 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Deepam Jain, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 11Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 844/Del/2025 : Asstt. Year: 2015-16 Bal Sewa Ashram (Orphanage), Vs Income Tax Officer(E), Tosham Road, Near Railway Station, Rohtak, Bhiwani, Haryana-127021 Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AAATB6945P Assessee by : Sh. Deepam Jain, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2015-16, a…

Adhikar Foundation, New Delhi vs. ITO Dlcc-Ca-(47)(1), New Delhi

Appeal is allowed

ITA 4859/DEL/2025[2020-21]Status: DisposedITAT Delhi30 Sept 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

Section 10BSection 11Section 139(1)Section 143(1)

…1 Adhikar Foundation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Adhikar Foundation, Vs Income Tax Officer, R-39, 3rd Floor, Right Side, DLC-CA-(47)(1), Delhi. Jagbani Extn., Jamia Nagar, New Delhi-110025. PAN: AAGTA 1516 R APPELLANT RESPONDENT Assessee represented by Mr. Mohd. Irfan Khan, Adv. (through VC) Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 22.09.2025 Date of pronouncement 22.09.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 4859/Del/2025 for assessment y…

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

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर 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.Rin…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1077/PUN/2025 Assessment year : 2014-15 Marathwada Association of Small Scale Industries & Agriculture Plot No.25, MIDC Area, Chikalthana, Aurangabad - 431210 PANA: AAATI0883K ITO (Exemption), Aurangabad Vs. (Appellant) (Respondent) Assessee by : Ms. Shubhada L Joshi Department by : Shri Ramnath P Murkunde Date of hearing : 20-08-2025 Date of pronouncement : 26-08-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 27.02.2…

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)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.170/Chny/2025 िनधा"रणवष"/Assessment Year: 2021-22 v. Gifts Trust, The ITO, 1/34, Servilagam, Ward-1, Kannammal Street, Villupuram. Kadambur Post, Gingee, Villupuram-604 206. [PAN: AABTG 3566 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.H. Yeshwanth Kumar, CA ""यथ" क" ओर से /Respondent by : Ms.R. Anita, Addl.CIT : सुन…

Aati Pichra Mahila Avam Bujurg Vikash Munch, Faridabad vs. Exemptions Ward Faridabad, Faridabad

ITA 622/DEL/2025[2019-20]Status: DisposedITAT Delhi13 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 11Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.621 & 622/Del/2025 Assessment Years: 2018-19 & 2019-20 Vs. Exemption Ward, Aati Pichra Mahila Avam Bujurg Vikash Munch, Faridabad H-35, First Floor, Jangpura Extension, New Delhi PAN: AACAA3808M (Appellant) (Respondent) Assessee by Sh. Dishant Sethi, Adv. Ms. Sumangla Saxena, Adv. Sh. Shyamsunder, Adv. Department by Sh. Rajesh Kumar, Dhanesta, Sr. DR Date of hearing 13.08.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These…