ITO v. Takshshila Foundation (NGO)

208 ITD 677Income Tax Appellate Tribunal2024#15282 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 139(1)Section 11Section 11(2)Section 12Section 143(1)Section 143(3)Section 263Section 11(5)

Issues it is cited on

section 11(5)section 11(2)section 139(4)national faceless assessment centreapplication of incomefaceless assessmentcross objectionsection 139(1)income-tax officersection 263section 143(1)assistant commissioner

Judgments citing ITO v. Takshshila Foundation (NGO)

Association of Reputed Institute of School Education, Durg vs. ITO, Exemption Ward-2, Raipur

Appeal of the assessee is allowed

ITA 198/RPR/2026[2018-19]Status: HeardITAT Raipur07 Apr 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.198/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Association Of Reputed Institute Of School Education Arora Krishi Farm, Near Berla Road, Bijabhat, Bemetara, Durg-491 335 Pan: Aadaa1895M

For Appellant: Shri Yash Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 12ASection 143(1)

…e. That on similar facts and circumstances, ITAT, Division Bench, Raipur in the case of Jhaiji Shikshan Samiti Vs. DCIT (Exemption), ITA No.476/RPR/2025, A.Y.2018-19, dated 09.09.2025 relying on the decision in the case of ITO Vs. Takshshila Foundation (2024) 208 ITD 677 and Sirur Shikshan Prasarak Mandal Vs. ACIT (2024) 166 taxmann.com 525 had provided relief to the assessee directing the CPC to provide exemption to the assessee holding that the requirement of Section 12A of the Act has been complied with since the assessee had filed audit report within the 4 Association of Reputed Institute of School Education…

Jhaji Shikshan Samiti, Durg vs. Deputy Commissioner of Income-Tax Exemption Circle, Bhopal

The appeal of the assessee is ALLOWED

ITA 476/RPR/2025[2018-19]Status: DisposedITAT Raipur09 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year: 2018-19 Jhaiji Shikshan Samiti, Arora Niwas, Ward No. 08, Durg Road, Bemetara, Durg-491335, Chhattisgarh Pan: Aaatj7624B ……….Appellant

For Appellant: Mr Yogesh Sethia [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 246ASection 250

…s no disqualification attracted. Filing of audit report after filing of return cannot be fatal so as to take away the lawful exemption. To drive home this contention the Ld. AR relied on decision of co-ordinate benches in ‘ITO Vs Takshshila Foundation’ [2024, 208 ITD 677] and ‘Sirur Shikshan Prasarak Mandal Vs ACIT’ [2024, 166 taxmann.com 525] 6. Per contra the Ld. Ms Kinnu professed that, claim for exemption u/s 11 & 12 of the Act is subject to fulfilment of certain conditions and not automatic. The one of such condition requires furnishing of Form- 10B within the prescribed due date u/s 12A(b) r.w.s. 44AB r.w.…

Odisha Sports Development and Promotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Bhubaneswar

In the result, all three appeals of the assessee are allowed

ITA 498/CTK/2024[2017-18]Status: DisposedITAT Cuttack08 Apr 2025AY 2017-18
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…followed; Principal CIT vs. Wipro Ltd. (2022) 327 CTR (SC) 381 : (2022) 216 DTR (SC) 1 distinguished 5. Ld. AR also placed reliance on the decision of the coordinate bench of the Tribunal in the case of ITO Vs. Takshshila Foundation (NGO), reported in (2024) 208 ITD 677 (Ahd), wherein it has been held as follows:- INCOME TAX OFFICER vs. TAKSHSHILA FOUNDATION (NGO) ITA No. 118/Ahd/2024 & Cross Objection No. 8/Ahd/2024; Asst. yr. 2022-23 Date of Decision 2nd July, 2024 Source (2024) 38 NYPTTJ 1345 (Ahd): (2024) 208 ITD 677 (Ahd) Charitable trust-Exemption under s. 11-Rejection on account of delay in filing Form 10…

Odisha Sports Development and Promotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Jeypore

In the result, all three appeals of the assessee are allowed

ITA 497/CTK/2024[2016-17]Status: DisposedITAT Cuttack08 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…followed; Principal CIT vs. Wipro Ltd. (2022) 327 CTR (SC) 381 : (2022) 216 DTR (SC) 1 distinguished 5. Ld. AR also placed reliance on the decision of the coordinate bench of the Tribunal in the case of ITO Vs. Takshshila Foundation (NGO), reported in (2024) 208 ITD 677 (Ahd), wherein it has been held as follows:- INCOME TAX OFFICER vs. TAKSHSHILA FOUNDATION (NGO) ITA No. 118/Ahd/2024 & Cross Objection No. 8/Ahd/2024; Asst. yr. 2022-23 Date of Decision 2nd July, 2024 Source (2024) 38 NYPTTJ 1345 (Ahd): (2024) 208 ITD 677 (Ahd) Charitable trust-Exemption under s. 11-Rejection on account of delay in iling Form 10A…

Odisha Sports Development Andpromotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Bhubaneswar

In the result, all three appeals of the assessee are allowed

ITA 496/CTK/2024[2015-16]Status: DisposedITAT Cuttack08 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

…followed; Principal CIT vs. Wipro Ltd. (2022) 327 CTR (SC) 381 : (2022) 216 DTR (SC) 1 distinguished 5. Ld. AR also placed reliance on the decision of the coordinate bench of the Tribunal in the case of ITO Vs. Takshshila Foundation (NGO), reported in (2024) 208 ITD 677 (Ahd), wherein it has been held as follows:- INCOME TAX OFFICER vs. TAKSHSHILA FOUNDATION (NGO) ITA No. 118/Ahd/2024 & Cross Objection No. 8/Ahd/2024; Asst. yr. 2022-23 Date of Decision 2nd July, 2024 Source (2024) 38 NYPTTJ 1345 (Ahd): (2024) 208 ITD 677 (Ahd) Charitable trust-Exemption under s. 11-Rejection on account of delay in iling Form 10A…

Raja Bhat and Kumuda Foundation, Belagavi vs. Pr.Commissioner of Income Tax, Belagavi

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

…ed filing cannot be fatal so as to take away the lawful exemption. To drive home this contention the Ld. AR relined on ‘CIT(E) Vs Anjana Foundaton’ [2024, 168 taxmann.com 462 (Guj)], and decision of co-ordinate benches in ‘ITO Vs Takshshila Foundation’ [2024, 208 ITD 677] and ‘Sirur Shikshan Prasarak Mandal Vs ACIT’ [2024, 166 taxmann.com 525] ITAT-Panaji Page 3 of 16 Raja Bhat & Kumuda Foundation Vs ITO ITA No.0270/PAN/2024 AY:2022-23 4. Per contra the Ld. DR professed that, claim for exemption u/s 11 & 12 of the Act is subject to fulfilment of certain conditions and not automatic. The one of such condition re…