ITO v. Virender Singh Memorial Shiksha Samiti

35 SOT 1Income Tax Appellate Tribunal#9939 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

88 Taxmann.com 837

Sections most often in play

Section 11Section 12ASection 12AASection 10(23C)(iiiad)Section 12Section 13(1)(c)Section 133ASection 144

Issues it is cited on

section 10(23c)(iiiad)section 12a(1)(ac)(i)section 13(1)(c)section 142addtsection 13(1)section 271aabretracted statementsection 10(23c)section 131(1a)business expediencysection 271aa

Judgments citing ITO v. Virender Singh Memorial Shiksha Samiti

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 379/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 378/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 377/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 374/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

ITA 227/IND/2023[2018-19]Status: DisposedITAT Indore22 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 206 & 207/Ind/2023 (AY: 2015-16 & 2016-17) DCIT (Central)-3, Mrs. Jatinder Kaur Bhatia बनाम/ Indore Rajbeer Roadlines, Vs. Pandhana Road Borgaon Khurd, Khandwa (PAN: AGIPB6002F) (Revenue / Appellant) (Assessee / Respondent) Mrs. Jatinder Kaur Bhatia ACIT(Central) बनाम/ Rajbeer Roadlines, Ujjain (Stationed at Vs. Pandhana Road Indore)/ Borgaon Khurd, Khandwa DCIT (Central)-3, (PAN: AGIPB6002F) Indore (Assessee / Appellant) (Reve…

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 207/IND/2023[2016-17]Status: DisposedITAT Indore22 Aug 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 206 & 207/Ind/2023 (AY: 2015-16 & 2016-17) DCIT (Central)-3, Mrs. Jatinder Kaur Bhatia बनाम/ Indore Rajbeer Roadlines, Vs. Pandhana Road Borgaon Khurd, Khandwa (PAN: AGIPB6002F) (Revenue / Appellant) (Assessee / Respondent) Mrs. Jatinder Kaur Bhatia ACIT(Central) बनाम/ Rajbeer Roadlines, Ujjain (Stationed at Vs. Pandhana Road Indore)/ Borgaon Khurd, Khandwa DCIT (Central)-3, (PAN: AGIPB6002F) Indore (Assessee / Appellant) (Reve…

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 206/IND/2023[2015-16]Status: DisposedITAT Indore22 Aug 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 206 & 207/Ind/2023 (AY: 2015-16 & 2016-17) DCIT (Central)-3, Mrs. Jatinder Kaur Bhatia बनाम/ Indore Rajbeer Roadlines, Vs. Pandhana Road Borgaon Khurd, Khandwa (PAN: AGIPB6002F) (Revenue / Appellant) (Assessee / Respondent) Mrs. Jatinder Kaur Bhatia ACIT(Central) बनाम/ Rajbeer Roadlines, Ujjain (Stationed at Vs. Pandhana Road Indore)/ Borgaon Khurd, Khandwa DCIT (Central)-3, (PAN: AGIPB6002F) Indore (Assessee / Appellant) (Reve…

DY. COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI, MUMBAI vs. THE CATHEDRAL VIDYA TRUST, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3292/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Smt. Renu Jauhri

For Appellant: Shri. Ronak Doshi & Ms. Mahek SavlaFor Respondent: Shri. H. M. Bhatt
Section 11Section 12ASection 13(3)Section 143(3)

…estment Pvt. Ltd. for AY 2011-12 dated 18.02.2016. In support of his submission, the Id. AR of the assessee relied upon the following decision: i. Chirec Education Society vs. ADIT (354 ITR 605) (Andhra HC). ii. ITO vs. Virendra Singh Memorial Shiksha Samiti (35 SOT 1) (Lucknow Trib.) "3.The Id. AR for the assessee mainly relied on the decision of Hon'ble Supreme Court in Queen's Education Society vs. CIT (supra) and decision of Andhra Pradesh High Court in Chirec Education Society vs. ADIT (supra). 4. On the other hand, the ld. DR for the Revenue supported the order of authorities below. It was argued that the…

INCOME TAX OFFICER, CHENNAI vs. THE THEOSOPHICAL SOCIETY, CHENNAI

In the result, the Appeal of the Revenue dismissed

ITA 624/CHNY/2024[2014-15]Status: DisposedITAT Chennai10 Jun 2024AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 624/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer The Theosophical Society, (Exemptions), V. 1, Adyar, Ward -4, Chennai – 600 020. Chennai. [Pan: Aaatt-0479-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. N. Sanjay Gandhi, Jcit : Ms. G. Vardini Karthik, Advocate ""यथ" क" ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 10.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 10.06.2024

For Appellant: Shri. N. Sanjay Gandhi, JCIT
Section 10Section 11Section 12ASection 13(1)(c)Section 13(3)(b)Section 143(3)

…provisions of section 11 to 13 relating to ‘Interested person’ are not applicable to the assessee as per the circular of CBDT No.557, dated 19.03.1990, which was reiterated by ITAT Lucknow Benches in the case of Virendra Singh Memorial Shiksha Samithi [2010, 35 SOT 1]. :-6-: ITA. No: 624/Chny/2024 8. The Ld.AR took us through the Paper book page Nos.31 & 32 for having notified the society u/s. 10(23c)(iv) of the Act and renewed upto date and thereby the income of the society needs to be excluded from the total income as per Section 10(23C)(iv) of the Act. Further, the Ld.AR stated that, the Ld.CIT(A) has consid…

OBEROI FOUNDATION,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3469/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleoberoi Foundation V. Cit (Exemptions) Commerz, 3Rd Floor 6Th Floor, Piramal Chambers International Business Park Lalbaug, Mumbai – 400 012 Oberoi Garden City, Off. W.E. Highway Goregaon (E), Mumbai - 400063 Pan: Aaato1684L (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Department Represented By : Shri K.C. Salvamani

Section 10Section 11Section 12ASection 13Section 143(3)Section 263Section 263o

…e Act. Reliance is placed in this regard, on CBDT Circular no. 557 dated 19.03.1990 (page no. 164 of the paper book). Reliance is also placed upon the order of Lucknow Bench of the Hon'ble Tribunal in the case of ITO v. Virendra Singh Memorial Shiksha Samiti (35 SOT 1) (URO). In 7 Oberoi Foundation this case, it has been held that Section 13 has no application to Section 10(23C) of the Act. 8. Further submitted that the Ld. CIT(E) has observed that the Assessing Officer ought to have examined the applicability of Section 13 of the Act (referred page no. 9, para (e)(i) ofthe Ld. CIT's order). It is submitted that…

THE CATHEDRAL VIDYA TRUST,MUMBAI vs. ITO (E) 1(1), MUMBAI

In the result, appeal filed by assessee is allowed

ITA 4958/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Oct 2017AY 2011-12

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhthe Cathedral Vidya Trust Ito (Exemption)-1(1), 6, Purushottamdas Thakurdas Piramal Chamber, Lalbaug, Vs. Marg, Fort, Mumbai-400001 Mumbai. Pan: Aabtt5706B (Appellant) (Respondent)

For Respondent: Sh. H. N. Singh Sr. DR
Section 11Section 12ASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)Section 250Section 253Section 254(1)

…estment Pvt. Ltd. for AY 2011-12 dated 18.02.2016. In support of his submission, the ld. AR of the assessee relied upon the following decision: i. Chirec Education Society vs. ADIT (354 ITR 605) (Andhra HC). ii. ITO vs. Virendra Singh Memorial Shiksha Samiti (35 SOT 1) (Lucknow Trib.) The ld. AR for the assessee mainly relied on the decision of Hon’ble Supreme Court in Queen’s Education Society vs. CIT (supra) and decision 6 ITA No.4958/M/2015 - The Cathedral Vidya Trust of Andhra Pradesh High Court in Chirec Education Society vs. ADIT (supra). 4. On the other hand, the ld. DR for the Revenue supported the ord…