Commissioner of Income-tax (Exemption) v. Anjana Foundation

178 Taxmann.com 658Supreme Court of India2025#17028 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(1)Section 11 Section 119(2)(b)Section 12 Section 12A Section 250 Section 44AB Section 11(1)(a)

Issues it is cited on

section 12a(1)(b)section 11(1)(a)section 119(2)(b)section 12a(1)income-tax officer section 12a section 12 section 10 section 139(1)section 143(1)section 80 section 11

Judgments citing Commissioner of Income-tax (Exemption) v. Anjana Foundation

Shri Manav Vikas Foundation, Chamaraj, Tl. Vadhavan vs. ITO, Ward-2(Exemp), Ahmedabad

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 723/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2020-21) बनाम Shri Manav Vikas ITO Foundation Ward-2, Exemp., / Vs. Chamaraj, Tl. Vadhavan Vejalpur, Ahmedabad Dist. Surendranagar, Surendranagar, Gujarat- 363040 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOTS9539A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, Advocate ""थ" की ओर से/Respondent by : Smt. Kakoli Uttam Ghosh, Sr. DR 09/02/2026 Date of Hearing Date of Pron…

Adv. Chandansinh Solanki Educational Trust, Virar vs. ITO, Bengaluru

In the result, the appeal of the assessee-trust is allowed

ITA 6378/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Jan 2026AY 2020-21

Bench: The First Appellate Authority Came To Be Dismissed Ex Parte Without Affording A Meaningful Opportunity Of Being Heard; & Secondly, That The Lower Authorities Erred In Upholding The Adjustments Made Under Section 143(1), Namely: (A) Denial Of Deduction Under Section 11(1)(A) In Respect Of Actual Revenue Expenditure Of ₹ 89,77,260 Debited To The Income & Expenditure Account; & (B) Disallowance Of The Claim For Statutory Accumulation Of Income Under Section 11(1)(A) To The Extent Of ₹ 11,65,005, Thereby Treating The Gross Receipts Of ₹ 1,01,42,265 As Taxable Income.

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Adv. Chandansinh Vs. ITO Exemption Ward, Solanki Educational Mumbai Trust Near Jakat Naka Chandansar Road, Virar (E) Tal Vasai, Dist. Thane- 401 305 PAN/GIR No.AADTA4614P (Appellant) .. (Respondent) Assessee by Ms. Vidhi Solani Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21/01/2026 Date of Pronouncement 29/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the assessee, a public charitable trust duly registered unde…

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…

Shree Amizira Parshwanath Swetambar Jain Tirth Trust, Amijhera vs. ITO Dhar, Dhar

Appeal is allowed accordingly

ITA 292/IND/2025[2022-23]Status: DisposedITAT Indore13 Jan 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

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

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2022-23 Shree Amizira Parshwanath ITO Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) PAN: AAMTS9264J Assessee by Shri Himanshu Gandhi, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.12.2025 Date of Pronouncement 13.01.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.01.2025 passed by learned Commissione…

Kanchanba Education Trust, Ahmedabad vs. The Ac/DCIT. Circle-1, Exemption, Ahmedabad

The appeal of the assessee stands allowed

ITA 1566/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2024-25

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Abhijit, Sr. DR

Section 10Section 11Section 11(1)(a)Section 11(7)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1566/Ahd/2025 (Assessment Year: 2024-25) Kanchanba Education Trust, Vs. Assistant Commissioner / 24, Tulsi Twin Bunglows, Deputy Commissioner of Jodhpur, Satellite, Income Tax, Circle-1 Ahmedabad-380015 (Exemption), Ahmedabad [PAN No.AABTK6760A] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, AR Respondent by: Shri Abhijit, Sr. DR 24.11.2025 Date of Hearing Date of Pronouncement 11.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…