ITO v. Accentia Technologies

52 Taxmann.com 89Reported decision#11699 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139(1)Section 10AASection 10BSection 11Section 11(2)Section 119(2)(b)Section 12Section 12A

Issues it is cited on

section 10b(8)section 80j(6a)section 10(20a)public servantsection 10(46)advancement of general public utilitycarry forward of lossessection 11(4a)section 80jsection 11(5)section 119(2)section 10b

Judgments citing ITO v. Accentia Technologies

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

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:…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 343/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:…

Vadodara Urban Development Authority, Vadodara vs. The ACIT, Circle-2 (Exemp), Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 342/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:…

Jt.CIT(E), Circle-2 Ahmedabad, Ahmedabad vs. Vadodara Urban Development Authority, Vadodara

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

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(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:…

True Sparrow Sysytem Pvt. Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, we hold that the Ld

ITA 765/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2013-14
For Appellant: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. &For Respondent: Shri Samir Tekriwal, CIT-D.R
Section 10ASection 10BSection 263Section 56F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 True Sparrow Systems Pr. Commissioner of Pvt. Ltd. Kothipole, Income-tax, Vadodara-2, 2nd Floor, Aayakar Raopura, Vs Vadodara-390001 Bhavan, Race Course PAN: AACCT7101J Circle, Vadodara-390001 (Appellant) (Respondent) Assessee by: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. & Shri Parimalsinh B. Parmar, Advocate Revenue by: Shri Samir Tekriwal, CIT-D.R. Date of hearing : 23-02-2022 Da…

ITO v. Accentia Technologies (52 Taxmann.com 89) — Cited in 9 Judgments | BharatTax