Desh Bharti Public School Samity v. DCIT

195 ITD 600Income Tax Appellate Tribunal2022#23354 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 10(23C)(iiiad)Section 10(23C)(vi)Section 154Section 10(23C)Section 10(23C)(i)Section 10(23C)(iiiab)Section 10(23C)(iv)

Issues it is cited on

section 10(23c)section 10section 143(1)

Judgments citing Desh Bharti Public School Samity v. DCIT

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Maharashtra State Board of Secondary & Higher Secondary Education, Pune

In the result, the appeal of the assessee is allowed

ITA 825/PUN/2025[2022-2023]Status: DisposedITAT Pune24 Oct 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

For Appellant: Shri Piyush BafnaFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 10Section 10(46)Section 143(1)

…vant year, it was entitled for claiming exemption under section 10(23C) even though it was not registered under section 12A. 10. Referring to the decision of the Lucknow Bench of the Tribunal in the case of Desh Bharti Public School Samiti reported in (2022) 195 ITD 600 (Lucknow- Trib.), he submitted that the Tribunal in the said decision has held that where assessee, a trust, in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2-9-2014 and it in return filed for assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming sam…

Society for Creation of Opportunities Through Proficiency in English (Scope), Ahmedabad vs. The ITO, Ward-1(Exemptions), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 387/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Rignesh Das, CIT- DR
Section 10Section 143(1)

…o income, Assessing Officer was to be directed to consider assessee's return as a rectification petition. In the case of Desh Bharti Public School Samiti vs. Assessing Officer/Deputy Commissioner of Income-tax [2022] 139 taxmann.com 231 (Lucknow-Trib.)/[2022] 195 ITD 600 (Lucknow-Trib.)[05-04-2022], ITAT held that where assessee, a trust, in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 02-09-2014 and it in return filed for assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming same under section 12A, mistake had occur…

Maya Sikshan Prashikshan Sansthan, Mendu Road Hathras vs. Income Tax Officer, Hathras

In the result, the appeal of the assessee is allowed

ITA 559/AGR/2024[2019-20]Status: DisposedITAT Agra24 Jun 2025AY 2019-20

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Maya Sikshan Ward-(3)(4), Prashikshan Sansthan, Vs. Hathras. Ravinder Singh Prakash Textile Compound, Mendu Road, Hathras-204101 Pan-Aaabm5383N (Appellant) (Respondent)

Section 10Section 139(4)Section 143(1)Section 154Section 250

…e Bench of ITAT, Kolkata in the case of University of Burdwan C/o S.H. Ghosh & Associates vs. ACIT (ITAT Kolkata). Further reliance is placed on the judgment of Co-ordinate Bench of ITAT, Lucknow in the case of Desh Bharti Public School Samity vs. DCIT (2022) 195 ITD 600 (Lucknow Trib.) It is further submitted by the Ld. AR that the assessee is having gross receipts of Rs.95,55,914/- which are below the maximum ceiling provided u/s 10(23C)(iiad) and further it is a charitable institution engaged in the activity of imparting education. The Ld. AR thus submitted that merely by stating wrong section in return of inc…

Desh Bharti Public School Samity v. DCIT (195 ITD 600) — Cited in 3 Judgments | BharatTax