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.

72

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

Issues it is cited on

section 11 exemptionsection 10b(8)section 80j(6a)section 10(20a)public servantsection 10(46)section 10badvancement of general public utilitysection 11(5)carry forward of lossessection 12a(1)(b)section 80j

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

Kakadiya Parivarna Kuldevi Shree Brahmani Khodiyar Trust, Amreli vs. The ITO Exemption, Ward(2), Rajkot.

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

ITA 140/RJT/2025[2021-22]Status: DisposedITAT Rajkot28 Apr 2025AY 2021-22

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR
Section 11Section 11(1)(a)Section 12ASection 139Section 139(1)Section 143(1)Section 154Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH “SMC”, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Assessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The ITO Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli PAN : AADTK 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee by : Shri D.M. Rindani, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, ld.Sr.DR सुनवाई क" तार"ख /Date of Hearing : 13/03/2025 घोषणा क" तार"ख /Date of Pronouncement : 28/04/2025 आदेश / O R D E R Per, Dr. ARJUNLAL SAINI AM; Captioned appeal…

Insolvency Professinal Aagency of Institute of Cost Accountants of India, Delhi vs. ITO, Ward Exemption, Delhi

Appeal is allowed

ITA 4605/DEL/2024[2019-20]Status: DisposedITAT Delhi22 Apr 2025AY 2019-20

Bench: Sh. Satbeer Singh Godaraita No. 4605/Del/2024 : Asstt. Year : 2019-20 Insolvency Professional Agency Of Vs Income Tax Officer, Institute Of Cost Accountants Of Ward Exemption, India, 4Th Floor, 3Rd Institutional E-2 Block, Civic Centre, Area, Lodhi Road, New Delhi-110003 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeci3186J Assessee By: Sh. Ruchesh Sinha, Adv. Revenue By : Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 22.04.2025 Date Of Pronouncement: 22.04.2025 Order

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 11Section 139(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4605/Del/2024 : Asstt. Year : 2019-20 Insolvency Professional Agency of Vs Income Tax Officer, Institute of Cost Accountants of Ward Exemption, India, 4th Floor, 3rd Institutional E-2 Block, Civic Centre, Area, Lodhi Road, New Delhi-110003 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECI3186J Assessee by: Sh. Ruchesh Sinha, Adv. Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER This assessee’s appeal for Assessment Year 2019-…

Odisha Sports Development and Promotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Bhubaneswar

In the result, all three appeals of the assessee are allowed

ITA 498/CTK/2024[2017-18]Status: DisposedITAT Cuttack08 Apr 2025AY 2017-18
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जार्ज माथन, न्यायिक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.496-498/CTK/2024 (निर्धारण वर्ष / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development And Vs DCIT, Exemption Ward, Bhubaneswar Promotion Company, Western Stand, Kalinga Stadium Bhubaneswar, Odisha PAN No. :AABCO 9237 Η (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assess…

Odisha Sports Development and Promotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Jeypore

In the result, all three appeals of the assessee are allowed

ITA 497/CTK/2024[2016-17]Status: DisposedITAT Cuttack08 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.496-498/CTK/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development And Vs DCIT, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha PAN No. :AABCO 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assesse…

Odisha Sports Development Andpromotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Bhubaneswar

In the result, all three appeals of the assessee are allowed

ITA 496/CTK/2024[2015-16]Status: DisposedITAT Cuttack08 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.496-498/CTK/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development And Vs DCIT, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha PAN No. :AABCO 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assesse…

Agra Public Institutional Welfare Society, Agra vs. ITO Ward Exemption, Agra

Appeal is allowed

ITA 100/AGR/2024[2020-21]Status: DisposedITAT Agra17 Feb 2025AY 2020-21

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Agra Public Institutional Welfare Vs. Income-tax Officer(Exemption) Society, 10, Old Vijay Nagar Ward, Agra. Colony, Agra. PAN : AAAJA0905C (Appellant) (Respondent) Assessee by Sh. Deependra Mohan, CA Department by Sh. Arun Kumar Yadav, CIT(DR) Date of hearing 17.02.2025 Date of pronouncement 17.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for assessment year 2020-21, arises against the Addl./JCI…

Ehsaas, Gwalior vs. CIT (Appeals), NFAC (Delhi)

Appeal is allowed

ITA 5/AGR/2023[2015-16]Status: DisposedITAT Agra12 Feb 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

For Respondent: Sh. Shailender Shrivastava, Sr. DR
Section 11Section 139(1)Section 143(1)Section 154

…## IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AGRA ## BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER # ITA No. 5/Agr/2023 (Assessment Year 2015-16) | Ehsaas, | Vs. | CIT(A)/NFAC, | | |------------------------------------------------|-----|--------------|--| | G-192, Anhantam, Patel | | Delhi | | | Nagar, Gwalior, | | | | | Madhya Pradesh-474001 | | | | | ˕ायीलेखासं/ .जीआइआरसं/ .PAN/GIR No:…

Priya Blue Industries Pvt.Ltd., Bhavnagar vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

…ITA No.75/Ahd/2024 Assessment Year: 2016-17 Priya Blue Industries Pvt. Ltd. Vs. DCIT Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER In ITA No.75/Ahd/2024 Assessment Year: 2016-17 Priya Blue Industries Pvt. Ltd., The Deputy Commissioner of 1563/A, Aashirwad Rupani, Income Tax, Sardarnagar Road, Central Circle – 1(1), Bhavnagar, Ahmedabad. Vs. Gujarat – 364 001. [PAN – AABCP 2808 B] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Re…

Kaveri Trust, Delhi vs. Assistant Director of Income Tax, CPC, Bengaluru

Appeal is allowed for statistical purpose in above terms

ITA 3664/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Dec 2024AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Kaveri Trust, Vs Asstt. Director of Income-tax, B-60/61, C/o Bajaj Auto Limited, CPC, Bengaluru. Naraina Industrial Area, Phase-II, New Delhi-110028. PAN: AAATK 0416 G APPELLANT RESPONDENT Assessee represented by Shri Vaibhav Jhunjhunwala, CA Department represented by Shri Siddharth B.S. Meena, Sr. DR Date of hearing 19.12.2024 Date of pronouncement 19.12.2024 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2020-21 arises against Commis…

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)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.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 बनाम Vs. Assistant Director of Income Tax, CPC, Post Bag No. 2, Electricity Post Office, ..... "ितवादी/Respondent Bengaluru, Karnataka 560500 अपीलाथ" "ारा/ Appellant by : Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered Accountant (Throug…

Kalkunnel Mar Geevarghese Sahada Trust, Kothamangalam vs. ITO, Kochi

ITA 483/COCH/2023[2019-20]Status: DisposedITAT Cochin23 Oct 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Thomas Thomas, CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 10Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Accountant Member ITA Nos. 482 & 483/Coch/2023 (Assessment Years: 2018-19 & 2019-20) Kalkunnel Mar Geevarthese The Income Tax Officer Sasada Trust (Exemption) Kottapady P.O., Kothamangalam vs. Kochi Ernakulam 686695 [PAN: AACTK2305C] (Appellant) (Respondent) Appellant by: Shri Thomas Thomas, CA Respondent by: Dr. S. Pandian, CIT-DR Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench These assessee’s twin appeals arise against orders of the Nat…

Kalkunnel Mar Geevarghese Sahada Trust, Ernakulam vs. The ITO, Kochi

ITA 482/COCH/2023[2018-19]Status: DisposedITAT Cochin23 Oct 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Thomas Thomas, CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 10Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Accountant Member ITA Nos. 482 & 483/Coch/2023 (Assessment Years: 2018-19 & 2019-20) Kalkunnel Mar Geevarthese The Income Tax Officer Sasada Trust (Exemption) Kottapady P.O., Kothamangalam vs. Kochi Ernakulam 686695 [PAN: AACTK2305C] (Appellant) (Respondent) Appellant by: Shri Thomas Thomas, CA Respondent by: Dr. S. Pandian, CIT-DR Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench These assessee’s twin appeals arise against orders of the Nat…

Shivalik Prints Ltd., New Delhi vs. JCIT, Special Range-8, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

M/S. Shivalik Prints Ltd., New Delhi vs. DCIT, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

Incometax Officer (Exemptions), Alappuzha vs. Alliance Educational Foundation, Pathanamthitta

In the result, for statistical purpose the appeal is treated as allowed

ITA 847/COCH/2023[2018-19]Status: DisposedITAT Cochin25 Sept 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: -None-For Respondent: Sri Dr. S. Pandian, CIT-DR
Section 10BSection 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER I.T.A.No.847/COCH./2023 Assessment Year 2018-2019 Alliance Educational The Income Tax Officer Foundation, Atma Vidya (Exemptions), Room No.301, Educational Foundation, 2nd Floor, Aayakar Bhavan, vs. Malakkara via Beach Road, ALAPPUZHA Edayaranmula, PIN – 688 001. KERALA. PATHANAMTHITTA–689 532. KERALA. PAN AKLPK9993M (Appellant) (Respondent) For Assessee : -None- For Revenue : Sri Dr. S. Pandian, CIT-DR Date of Hearing : 21.08.2024 Date of Pronouncement : 25.09.202…

Patel Engineering Company Charity Trust, Mumbai vs. ITO, Exemption Ward(2), Mumbai

In the result, the appeal is allowed

ITA 3167/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Aug 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Patel Engineering Vs. DCIT, CPC Bengaluru Company Charity Room No. 616, Trust 6th Floor, Patel Estate, Off S V ITO Exemption Ward 2(2), Road, Piramal Chamber, Jogeshwari West Mumbai-400020. S.O, Mumbai-400102. PAN/GIR No. AAATP0132A (Appellant) .. (Respondent) Assessee by Shri. Anuj Kisnadwala Revenue by Shri. R. R. Makwana, Sr. DR Date of Hearing 29/08/2024 Date of Pronouncement 29/08/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal ha…

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And CO No.8/Ahd/2024 (in ITA No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (NGO) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) PAN:AAATT 5363…

Al Ameen Education Society, Pune vs. Income Tax Officer, Exemption, Kolhapur

ITA 168/PUN/2024[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.167 & 168/PUN./2024 Assessment Years 2016-2017 & 2017-2018 Al Ameen Education The Income Tax Officer, Society, 5883, B-Block, (Exemption), Aayakar Bhavan, Gothan Galli, Miraj. 31-C/2, E-Ward, Tara Bai Park, vs. PIN – 416 410. KOLHAPUR – 416 003. Maharashtra. Maharashtra. PAN AAATA8544M (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 ORDER P…

Al Ameen Education Society, Pune vs. Income Tax Officer, Exemption, Kolhapur

ITA 167/PUN/2024[2016-17]Status: DisposedITAT Pune07 Jun 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.167 & 168/PUN./2024 Assessment Years 2016-2017 & 2017-2018 Al Ameen Education The Income Tax Officer, Society, 5883, B-Block, (Exemption), Aayakar Bhavan, Gothan Galli, Miraj. 31-C/2, E-Ward, Tara Bai Park, vs. PIN – 416 410. KOLHAPUR – 416 003. Maharashtra. Maharashtra. PAN AAATA8544M (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 ORDER P…

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

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

ITA 7950/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Apr 2024AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Addl.Cit, Vs M/S. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6Th Floor, Eros New Delhi Corporate Tower, Nehru Place, New Delhi-110019. Pan-Aabci5684A Appellant Respondent

Section 143(3)Section 2Section 32(1)(iia)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] Addl.CIT, vs M/s. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6th Floor, EROS New Delhi Corporate Tower, Nehru Place, New Delhi-110019. PAN-AABCI5684A APPELLANT RESPONDENT C.O.No.-82/Del/2019 [In ITA No.7950/Del/2018] [Assessment Year : 2014-15] M/s. Idemitsu Lube Pvt.Ltd., vs Addl.CIT, 603, 6th Floor, EROS Corporate Special Range-04, Tower, Nehru Place, New Delhi New Delhi-110019. PAN-AABCI5684A APPELLANT RESPONDENT Appellant by Shri Pradee…