DIT v. Malad Jain Yuvak Mandal Medical Relief Centre

250 ITR 488High Court2001#24683 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 10(23C)(iiiae)Section 139(4A)Section 139(4C)Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

Judgments citing DIT v. Malad Jain Yuvak Mandal Medical Relief Centre

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

…r section 10(22) (analogous to section 10(23C)) must be examined on a year-to-year basis, which necessarily requires the institution to file a return enabling such examination by the Department. ii) DIT v. Malad Jain Yuvak Mandal Medical Relief Centre (2001) 250 ITR 488 (Bom): The Hon’ble Bombay High Court held that even charitable institutions claiming exemption under section 10(22) are obliged to file a return under section 139(4A) to enable verification of their exemption claim. iii) Himalayan Educational Trust v. CIT ([2018] 101 taxmann.com 113) (Chennai Trib.): The Hon’ble Tribunal held that penalty under…

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

…r section 10(22) (analogous to section 10(23C)) must be examined on a year-to-year basis, which necessarily requires the institution to file a return enabling such examination by the Department. ii) DIT v. Malad Jain Yuvak Mandal Medical Relief Centre (2001) 250 ITR 488 (Bom): The Hon’ble Bombay High Court held that even charitable institutions claiming exemption under section 10(22) are obliged to file a return under section 139(4A) to enable verification of their exemption claim. iii) Himalayan Educational Trust v. CIT ([2018] 101 taxmann.com 113) (Chennai Trib.): The Hon’ble Tribunal held that penalty under…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

ITA/924/2009HC Delhi07 Oct 2015
For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ajay Vohra, Senior Advocate with
Section 10Section 158BSection 260A

…axable by virtue of Section 10(22) of the Act would arise only when the Assessee disclosed the same by filing a return. He referred to the decision of the Bombay High Court in Director of Income Tax v. Malad Jain Yuvak Mandal Medical Relief Centre: (2001) 250 ITR 488 (Bom.) in support of his contention that the Assessee was obliged to file its return even though it claimed its income was not chargeable to tax by virtue of Section 10(22) of the Act. 20. In addition to the non disclosure of surpluses recorded in the books, Mr Sawhney submitted that the unaccounted cash of `44 Lacs was found in 2015:DHC:8…