DCIT v. State Institute of Health & Family Welfare

153 Taxmann.com 740Reported decision2023#13516 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 11 Section 11(2)Section 139(1)Section 10(23C)Section 11(5)Section 12AA Section 143(1)Section 144

Issues it is cited on

accumulation of income section 11(2)section 12aa commissioner (appeals)speaking order section 12a condonation of delay section 12 section 139(1)section 11 section 139 previous year

Judgments citing DCIT v. State Institute of Health & Family Welfare

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR

Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR

Section 11(5)

SASIKALA EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTIONS,, MADURAI

In the result, appeal filed by the assessee is allowed for the statistical purposes

ITA 3342/CHNY/2024[2022-23]Status: DisposedITAT Chennai24 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपील सं./Ita No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23

For Appellant: The assessee is a trust filed its return of income for the AY-2022-23For Respondent: Shri Shivanand K Kalakeri, CIT

Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 44A

…ng Officer are not powerless to allow an assessee to file Audit Report, it not filed along with return, at any time before completion of assessment. Similar is the decision of Jaipur Tribunal in the case of DCIT vs. State Institute of Health & Family Welfare (153 Taxmann.com 740). The ratio of case law of Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain vs DCIT (110 Taxmann.com 11) also supports the above conclusion. In this decision, Hon’ble Court has held that filing of Form No.10 for accumulation of income u/s 11(2) which was filed beyond due date could not disentitle the trust from exe…

RAJIV COLLEGE OF EXCELLENCE EDUCATIONAL TRUST,CHENNAI vs. ACIT (EXEMPTIONS), CHENNAI

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

ITA 1433/CHNY/2024[2022-23]Status: DisposedITAT Chennai04 Sept 2024AY 2022-23

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1433/Chny/2024 िनधा"रणवष" / Assessment Year: 2022-23 Assistant Commissioner Of Rajiv College Of Excellence V. Income Tax (Exemptions), Educational Trust, Chennai – 600 034. 5/516B, Sakthisai Ram Street, Ganapathy Nagar, Alapakkam, Chennai – 600 116. [Pan:Aabtr-0607-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. M. Karunakaran, Advocate ""यथ"क"ओरसे/Respondent By : Smt. M.S. Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Smt. M.S. Deeptha, JCIT

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

ACIL NAVASAR JAN RURAL DEVELOPMENT FOUNDATION,MUMBAI vs. ITO (EXEM) WARD1(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3743/MUM/2023[2015-16]Status: DisposedITAT Mumbai01 Mar 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16

For Appellant: Ms. Priti Kamble (Accountant)For Respondent: Mr. Manoj Kumar Sinha, Sr. DR

Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 ACIL Navasar Jan Rural CIT(A) (National Faceless Appeal Development Foundation, Centre) Delhi and AO (National Vs. 408, New Udyog Mandir No. 2, Faceless Appeal Centre,) Mogul Lane Mahim (West), CIT(A) (National Faceless Appeal Mumbai-400016. Centre) Delhi and AO (Exemption, Ward 1(1), Mumbai. PAN NO. AAATA 0898 E Appellant Respondent Assessee by : Ms. Priti Kamble (Accountant) Revenue by : Mr. Manoj Kumar Sinha, Sr. DR : Date of Hearing…

SRIMAD VIRAT POTHULURI VEERABRAHMENDRA SWAMULAVARI MATAM,KADAPA vs. INCOME TAX OFFICER, EXEMPTION WARD , TIRUPATI

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

ITA 539/HYD/2023[2016-17]Status: DisposedITAT Hyderabad22 Dec 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita No.539/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Srimad Virat Pothuluri The Income Tax Officer, Veerabrahmendra Swamulavari Vs. Exemption Ward, Matam, Kadapa. Tirupati. 8/124-1, Kandimallayapalli, Kadapa, Andhra Pradesh. Pan : Aagts2599Q. अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Sheetal Sarin, Sr. AR

Section 11Section 11(2)Section 12ASection 13(9)Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.539/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Srimad Virat Pothuluri The Income Tax Officer, Veerabrahmendra Swamulavari Vs. Exemption Ward, Matam, Kadapa. Tirupati. 8/124-1, Kandimallayapalli, Kadapa, Andhra Pradesh. PAN : AAGTS2599Q. अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, Sr. AR. सुिवधई की त…

SRI VETRI VINAYAGAR EDUCATIONAL TRUST,PUDUKKOTTAI vs. ITO(EXEMPTIONS WARD), TRICHY, TRICHY

The appeal stand allowed for statistical purposes

ITA 903/CHNY/2023[2016-17]Status: DisposedITAT Chennai13 Dec 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.903/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Sri Vetri Vinayagar Educational Trust Ito बनाम/ Vs. No.4/984, Dawood Mill, (Exemptions Ward) Vadaseripatti Road, Pudukottai-622 002. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaits-8465-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri I. Dinesh (Advocate)- Ld.Ar !"थ"कीओरसे/Respondent By : Shri Ar.V.Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 07-12-2023 घोषणाकीतारीख /Date Of Pronouncement : 13-12-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016-17 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30.05.2023 In The Matter Of A Rectification Intimation Issued By Cpc Bangalore U/S 154 On 07.06.2019. The Grounds Taken By The Assessee Are As Under: 1. The Order Of Cit(A) Upholding The Order U/S.154 Denying Exemption U/S.11 Is Bad In Law & Springs From Mis-Appreciation Of Facts Of The Case.

For Appellant: Shri I. Dinesh (Advocate)- Ld.ARFor Respondent: Shri AR.V.Sreenivasan (Addl.CIT)-Ld. Sr. DR

Section 11Section 139Section 143(1)Section 154

…Officer are not powerless to allow an 4 assessee to file Audit Report, it not filed along with return, at any time before completion of assessment. Similar is the decision of Jaipur Tribunal in the case of DCIT vs. State Institute of Health & Family Welfare (153 Taxmann.com 740). The ratio of case law of Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain vs DCIT (110 Taxmann.com 11) also supports the above conclusion. In this decision, Hon’ble Court has held that filing of Form No.10 for accumulation of income u/s 11(2) which was filed beyond due date could not disentitle the trust from exe…