Health Foundation and Research Centre v. ACIT

175 Taxmann.com 447Reported decision2025#23149 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 11 Section 12 Section 143(1)Section 11(1)(a)Section 119 Section 139(1)Section 11(2)Section 11(6)

Issues it is cited on

section 119(2)section 119(2)(b)section 119 condonation of delay section 143(1)section 11 prescribed india interest

Judgments citing Health Foundation and Research Centre v. ACIT

DE vs. Than Trust, Vadodara

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1729/Ahd/2025 (Assessment Year: 2016-17) Devsthan Trust, Vs. Income Tax Officer, Khanderao Mandir, R V Desai Ward (Exemption), Road, Vadodara-390001 Baroda [PAN No.AAATD1184A] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by : Shri Umesh Kumar Agarwal, Sr. D.R. 28.01.2026 Date of Hearing Date of Pronouncement 09.04.2026 O R D E R The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/J…

Mig Cricket Club, Mumbai vs. DCIT(E)-2, Mumbai

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

ITA 5721/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Vikram Singh Yadavassessment Year : 2014-15 Mig Cricket Club, Dcit(E)-2, Mig Colony, Mtnl Building, Mig Cricket Club, Vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. Pan : Aaatm4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 28-11-2025

For Appellant: Shri Anil SatheFor Respondent: Shri Annavaran Kosuri, Sr.DR

Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2014-15 MIG Cricket Club, DCIT(E)-2, MIG Colony, MTNL Building, MIG Cricket Club, vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. PAN : AAATM4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.DR Date of Hearing : 27-11-2025 Date of Pronouncement : 28-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order…

St. Francis Xavier Church, Panvel vs. Income Tax Officer (Exemption), Thane

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

ITA 5883/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Nov 2025AY 2024-25

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2024-25 St. Francis Xavier Church Trust, Income Tax Officer, Plot 379/B, Behind Orion Mall Exemption Ward, Thane & S.T. Depot, Vs. Quershi Mansion, Panvel-410206. Gokhale Road, Pan : Aaets4913N Naupada, Thane-400602. (Appellant) (Respondent) For Assessee : None For Revenue : Smt. B. Brahma Vidya Date Of Hearing : 25-11-2025 Date Of Pronouncement : 25-11-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Addl/Jcit(A)-Agra, Dated 29-07-2025, Pertaining To Assessment Year (Ay) 2024-25, Wherein The Assessee Has Taken The Following Grounds Of Appeal: “1.1. On The Facts & In Circumstances Of The Case & In Law The Learned Commissioner Of Income-Tax (Appeals) [Cit(A)] Erred In Confirming The Denial Of Exemption/Deductions Under Section 11 Of The Act Resorted To By The Centralized Processing Centre [Cpc), Income Tax Department, Bengaluru (The Learned Assessing Officer) While Processing The Return Of Income Under Section 143(1) Of The Act On The Grounds That The Audit Report In Form 10-Bb Was Filed Belatedly, Though With The Return Of Income Which Was Filed Within The Extended Time Limit Under Section 139(1) Of The Act.

For Appellant: NONEFor Respondent: Smt. B. Brahma Vidya

Section 11Section 11(1)(a)Section 11(2)Section 11(6)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2024-25 St. Francis Xavier Church Trust, Income Tax Officer, Plot 379/B, Behind Orion Mall Exemption Ward, Thane and S.T. Depot, vs. Quershi Mansion, Panvel-410206. Gokhale Road, PAN : AAETS4913N Naupada, Thane-400602. (Appellant) (Respondent) For Assessee : NONE For Revenue : Smt. B. Brahma Vidya Date of Hearing : 25-11-2025 Date of Pronouncement : 25-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the ass…