ITO v. Debendra and Rohini Memorial Trust

153 Taxmann.com 687Income Tax Appellate Tribunal2023#9422 most cited

What is ITO v. Debendra and Rohini Memorial Trust authority for?

A trust registered under section 12AA can avail the benefit of exemption under section 11 if its return of income is filed within the time allowed under section 139. Even if filed belatedly under section 139(4A) but before the last day of filing a belated return under section 139(5), it should be treated as due compliance with section 12A(1)(ba), entitling the assessee to exemption under section 11.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

ITO v. Debendra and Rohini Memorial Trust · section 11 · section 12A(1)(ba) · section 139 · section 139(4A) · section 139(5) · exemption for trusts · belated return · eligibility for exemption

Sections most often in play

Section 11Section 250Section 139(1)Section 139(4)Section 139(4A)Section 12Section 12ASection 139(5)

Issues it is cited on

section 139(4a)section 12a(b)section 12a(1)(b)section 288section 139(5)section 139(4)section 119(2)section 119(2)(b)mlisection 251(1)section 251(1)(a)section 12a(1)

Judgments citing ITO v. Debendra and Rohini Memorial Trust

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, the appeal filed by the assessee being ITA

ITA 764/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 11Section 12ASection 139(4)Section 143(1)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.764/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V DCIT, Pune Branch, s Exemption Circle, Pune. 992, Dr.Nitu Mandke, IMA House, Tilak Road, Pune – 411002. PAN: AAATI2653M Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S. Pathak Revenue by Shri Ramnath P Murkunde-Addl.CIT Date of hearing 16/09/2025 Date of pronouncement 30/09/2025 आदेश/ ORDER PER DR. DIPAK P.…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.761, 762, 763, 765 & 766/PUN/2025 Assessment years : 2014-15, 2017-18, 2018-19, 2019-20 & 2020-21 Indian Medical Association Pune Branch DCIT, Exemption 992, Dr. Nitu Mandke, Circle, Pune Vs. IMA House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals f…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, appeal of the assessee is allowed

ITA 767/PUN/2025[2021-22]Status: DisposedITAT Pune16 Jun 2025AY 2021-22

Bench: Dr.Manish Borad

For Appellant: Shri Nikhil S. PathakFor Respondent: Date of hearing
Section 11Section 139(4)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.767/PUN/2025 Assessment Year : 2021-22 Indian Medical Association Vs. DCIT, Pune Branch, Exemption Circle, 992, Dr. Nitu Mandke, Pune IMA House, Tilak Road, Maharashtra PAN : AAATI2653M Appellant Respondent Assessee by : Shri Nikhil S. Pathak Shri Dayanand Jawalikar Revenue by : Date of hearing : 10.06.2025 Date of pronouncement : 16.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2021-22 is directe…

Ragigudda Sri Prasanna Anjaneya Swamy Bhakta Mandali Trust, Bangalore vs. Income Tax Officer, Ward-2. (Exemption), Bangalore

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1083/BANG/2023[2016-17]Status: DisposedITAT Bangalore14 Feb 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos.1082, 1083/Bang/2023 Assessment Years : 2015-16, 2016-17 M/s. Ragigudda Sri Prasanna Anjaneya Swamy, Vs. ITO, 9th Block, Jayanagar, Ward - 2(Exemption), Bangalore -560 069. Bangalore. PAN : AAATR 1439 A Appellant Respondent Assessee by : Shri. Shreehari Kutsa, Advocate. Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bangalore. Date of hearing : 02.12.2024 Date of Pronouncement : 14.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals…

Ragigudda Sri Prasanna Anjaneya Swamy Bhakta Mandali Trust, Bangalore vs. Income Tax Officer, Ward-2. (Exemption), Bangalore

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1082/BANG/2023[2015-16]Status: DisposedITAT Bangalore14 Feb 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos.1082, 1083/Bang/2023 Assessment Years : 2015-16, 2016-17 M/s. Ragigudda Sri Prasanna Anjaneya Swamy, Vs. ITO, 9th Block, Jayanagar, Ward - 2(Exemption), Bangalore -560 069. Bangalore. PAN : AAATR 1439 A Appellant Respondent Assessee by : Shri. Shreehari Kutsa, Advocate. Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bangalore. Date of hearing : 02.12.2024 Date of Pronouncement : 14.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals…

Hari Foundation, Coimbatore vs. Dlc-Ca-(211)(1), ACIT Exemptions, Coimbatore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 917/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri AG. SathyanarayanaFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 v. Hari Foundation, The ACIT (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [PAN: AABTH 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri AG. Sathyanarayana, Advocate ""यथ" क" ओर से /Respondent by : Shri P. Sajit Kumar, JCIT : सुनवा…

Moonak Welfare Society, Sangrur vs. ITO, Ward, Sunam

In the result, we direct the AO to allow the exemption u/s 11 to the assessee society

ITA 465/CHANDI/2023[2022-23]Status: DisposedITAT Chandigarh13 Jun 2024AY 2022-23

Bench: The Ld. Cit(A). 3.1 It Was Submitted During The Appellate Proceedings That The Cpc, Bangalore While Processing The Return Of Income Has Disallowed The Exemption On The Ground That Tax Audit Report In Form 10B Should Have Been Filed One Month Prior To The Filing

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 465/Chd/2023 िनधा"रण वष" / Assessment Year : 2022-23 Moonak Welfare Society बनाम The ITO Ward No. 08, Near Arora Ward Sunam Dharamshala, Moonak Punjab Dist: Sangrur "ायी लेखा सं./PAN NO: AAHAM1951A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Jaspal Sharma, Advocate राज" की ओर से/ Revenue by : Shri V…