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.

Rajasthan Medical Relief Society, Administrative Block vs. ITO Exemption Ward, Cr Building

In the result, the appeal of the assessee is allowed

ITA 740/JPR/2023[2018-2019]Status: DisposedITAT Jaipur01 Apr 2024AY 2018-2019

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 11Section 12Section 12ASection 12A(1)(b)Section 143(1)Section 154

…t deny exemption available u/s 11 of the IT Act, 1961. This view finds strong support from the judicial pronouncements in the following decisions: 1. Sarvodaya Charitable Trust vs. ITO (Exemption) 125 Taxmann.com 75 (Gujarat) 2. CIT vs. Xavier Kelavani Mandal 41 Taxmann.com 184 (Gujarat) 3. Social Security Scheme of GICEA vs. CIT (Exemption) 147 Taxmann.com 283 (Gujarat) Wherein the courts have held the assessee trust having substantially satisfied conditions for availing exemption u/s 11 of the IT Act, 1961, it should not be denied exemption merely on bar of limitation especially when legislature had conferred…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Jt.CIT(E), Circle-2 Ahmedabad, Ahmedabad vs. Vadodara Urban Development Authority, Vadodara

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Jt.CIT(E), Circle -2 Ahmedabad, Ahmedabad vs. Vadodara Urban Development Authority, Vadodara

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Jt.CIT(Exemption)Circl-2 Ahmedabad, Ahmedabad vs. Vadodara Urban Development Authority, Vadodara

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.92 & 93/SRT/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA 2702 M िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से /Respondent by Shri Ashok B. Koli, CIT-DR सुनवाई क" तारीख/Date of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date of Pronouncement 24/01/2023 आदेश / O R D…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.92 & 93/SRT/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA 2702 M िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से /Respondent by Shri Ashok B. Koli, CIT-DR सुनवाई क" तारीख/Date of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date of Pronouncement 24/01/2023 आदेश / O R D…

Association of India Panelboard Manufacturer, Ahmedabad vs. The DCIT CPC, Bengluru

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

ITA 24/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2018-19
For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Ms. Sudhiksha Rani, Sr.D.R
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2018-19 Association of Indian Deputy Commissioner Panelboard of Income Tax, CPC, Manufacturer Rushil Vs Bengaluru Central House, 2nd Floor, Near Processing Centre, Neelkanth Green Bengaluru-560500 Bunglows, Off Sindhu (Respondent) Bhavan Road, Ahmedabad-380058 PAN No:AANCA4932F (Appellant) Appellant by :Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. Respondent by : Ms. Sudhiksha Rani, Sr.D.R. Date of hearing : 08-07-2022…

Lions Umra Piplod Education Society, Surat vs. A.O. Circle-2, Exeption, Ahmedabad

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

ITA 197/SRT/2021[2017-18]Status: DisposedITAT Surat21 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt

Section 10Section 10(23)(vi)Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing in Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/o. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. PAN : AAATL1289Q APPELLANT RESPONDEDNT Appellant by Shri Umesh Dalal, CA Respondent by Shri Ritesh Mishra, CIT(DR) Date of hearing 28/02/2022 Date of pronouncement 21/03/2022 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directe…

Trinity Education Trust, Surat vs. The Income Tax Officer, Exemption Ward, Surat

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

ITA 669/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. PAN: AABTT4722H Appellant/ Revenue Respondent/ Assessee Assessee by Shri Sapnesh Sheth – CA Revenue by Shri Ritesh Mishra – CIT(DR) 28/02/2022 Date of hearing Date of pronouncement 28/02/2022 PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Assessee is directed against order of ld.Commissioner of Income…