Form No. 10B. In Trust For Reaching The Unreached Through Trustee v. Commissioner of Income Tax (Exemptions), Ahmedabad

126 Taxmann.com 77High Court2021#3503 most cited

What is Form No. 10B. In Trust For Reaching The Unreached Through Trustee v. Commissioner of Income Tax (Exemptions), Ahmedabad authority for?

A trust substantially satisfying the conditions for exemption under Section 11 cannot be denied that exemption solely due to a procedural delay in furnishing the audit report in Form No. 10, as the submission of the form is considered a procedural rather than a mandatory condition.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Form 10 exemption · Section 11 · procedural delay · audit report · Trust For Reaching The Unreached Through Trustee · exemption denial · substantial satisfaction

Also reported as

279 Taxmann 229

Sections most often in play

Section 115JBSection 37(1)Section 14ASection 2(24)(xviii)Section 36(1)(va)Section 43BSection 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 80j(6a)section 10b(8)section 10(20a)public servantsection 14a disallowancesection 10(46)section 11(5)real income theoryadvancement of general public utilitysection 80jjasection 80jjaa

Judgments citing Form No. 10B. In Trust For Reaching The Unreached Through Trustee v. Commissioner of Income Tax (Exemptions), Ahmedabad

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:…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

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

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 09 & 05/Jodh/2022 (ASSESSMENT YEAR- 2017-18 & 2018-19) Dushkal Go Sewa Samiti Vs ITO (Exemption), 1 New Mandi, Sumerpur Jodhpur. Sumerpur. (Appellant) (Respondent) PAN NO. AAATD 2090 F (Virtual Hearing) Assessee By Shri Mukul Moondra-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 10/07/2023 Date of Pronouncement 06/10/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre,…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

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

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 09 & 05/Jodh/2022 (ASSESSMENT YEAR- 2017-18 & 2018-19) Dushkal Go Sewa Samiti Vs ITO (Exemption), 1 New Mandi, Sumerpur Jodhpur. Sumerpur. (Appellant) (Respondent) PAN NO. AAATD 2090 F (Virtual Hearing) Assessee By Shri Mukul Moondra-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 10/07/2023 Date of Pronouncement 06/10/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre,…

Sorthiya Ahir Gnatino Utaro, Bhavnath, Junagadh vs. The ADIT (CPC), Bangalore

In the result, the appeal filed by the assessee is hereby allowed

ITA 104/RJT/2023[2019-20]Status: HeardITAT Rajkot12 Jul 2023AY 2019-20

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

Section 11Section 11(2)Section 13(9)Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Sorthiya Ahir Gnatino The ADIT (CPC), Utaro, Bangalore Opp.Bhavnath Mandir, Vs Main Road, Bhavnath, (Respondent) Jungadh PAN No: AAETS6103J (Appellant) Assessee Represented: Shri D.M. Rindani, A.R. Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 06-07-2023 Date of pronouncement : 12-07-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as…

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, PIN-393115 Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Appellant represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 03/05/2023 Date of pronouncement 28/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceles…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…INCOME TAX APPELLATE TRIBUNAL, (SMC) BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing in Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee ar…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…INCOME TAX APPELLATE TRIBUNAL, (SMC) BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing in Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee ar…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…INCOME TAX APPELLATE TRIBUNAL, (SMC) BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing in Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Assessee represented by None Respondent represented by Shri Ashok B. Koli, CIT-DR Date of hearing 28/02/2023 Date of pronouncement 28/02/2023 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee ar…

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…

G. B. Builders, Ahmedabad vs. ACIT-CPC(TDS), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 194Section 194ISection 200Section 200ASection 234E

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 G.B. Builders, ACIT-CPC(TDS), C-2, Jethabhai Park, Ghaziabad Narayannagar Road, Vs (Respondent) Paldi, Ahmedabad-380007 PAN: AAJFG0617N (Appellant) Assessee by: Shri Hirak Shah, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 31-03-2022 Date of pronouncement : 25-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Himalayan Buddhist Cultural Association, Kullu vs. ACIT, Circle/DCIT CPC, Bengluru, Mandi

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

ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT
Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 177/Chd/2021 "नधा"रण वष" / Assessment Year : 2015-16 Himalayan Buddhist Cultural ACIT, बनाम Association, Circle Mandi, Vill: Batahar Vihar, P.O. Haripur Himachal Pradesh Dist. Kulu Manali-175136 Himachal Pradesh "थायी लेखा सं./PAN NO: AAATH4732L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri R.S. Singhvi, CA राज"व क" ओर से/ Revenue by : Shri Manveet Singh Sehgal, Addl. CIT सुनव…

The Institution of Civil Engineers Society, Ludhiana vs. ACIT, Exemptions, C-1, Chandigarh

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 1412/Chd/2019 "नधा"रण वष" / Assessment Year : 2016-17 The Institution of Civil Engineers The ACIT, Exemptions, C-1 बनाम Society CR Building, Sec. 17 Bindra Complex, Model Town, Chandigarh Ludhiana- Punjab "थायी लेखा सं./PAN NO: AABAT4612M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Reve…