Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions)

162 Taxmann.com 114High Court2024#4410 most cited

What is Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions) authority for?

A delay in filing Form 10B by a charitable trust, due to an oversight by the Chartered Accountant, is condonable, and the matter should be remanded to the Assessing Officer for a decision on merits.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Al Jamia Mohammediyah Education Society · Form 10B · delay in filing · condonation of delay · charitable trust · oversight by Chartered Accountant · Section 12A · Section 11 · Section 143(1)

Sections most often in play

Section 11Section 1961Section 143(1)Section 119(2)(b)Section 12ASection 12Section 12A(1)(b)Section 139(1)

Issues it is cited on

section 12a(1)(b)section 119(2)section 119(2)(b)section 119application of incomesection 11(1)section 143(1)(a)delay in filing appealsection 12a(1)reasonable causesection 254(1)section 12a

Judgments citing Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions)

Yakshit Yuva Foundation, Belagavi vs. CIT (Exemption), Bengaluru

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 233 & 234/PAN/2025 Yakshit Yuva Foundation O/o Taekwondo Master Rao, 1st Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. PAN : AAATY9435D . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption, Bangalore. . . . . . . . Respondent Appearances Assessee by : Mr Shreepada Ravi Rao [‘Ld. AR’] Revenue by : Mr Azar Zain [‘Ld. DR’] Date of conclusive Hearing : 12/02/2026 Date of Pronouncement : 06/03/2026 ORDER PER G. D. PADMAHS…

Yakshit Yuva Foundation, Belagavi vs. CIT (Exemption), Bengalore

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 233 & 234/PAN/2025 Yakshit Yuva Foundation O/o Taekwondo Master Rao, 1st Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. PAN : AAATY9435D . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption, Bangalore. . . . . . . . Respondent Appearances Assessee by : Mr Shreepada Ravi Rao [‘Ld. AR’] Revenue by : Mr Azar Zain [‘Ld. DR’] Date of conclusive Hearing : 12/02/2026 Date of Pronouncement : 06/03/2026 ORDER PER G. D. PADMAHS…

ITO(Exemption), Ward-2(4), Shillong vs. North East Society of Sisters of the Holy Cross, Meghalaya

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 81/GTY/2025 Assessment Year: 2020-21 ITO(Exemption), Ward-2(4), Shillong, Aayakar Bhawan, MG Road, Shillong, Shillong (Meghalaya) - 793001 .....................…...………… Appellant vs. North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 ...…..….......................... Respondent [PAN: AABTN8138P] CO No. 03/GTY/2025 (Arising out of ITA No. 81/GTY/2025) A…

Vivekananda Math, North Twenty Four Parganas vs. ITO, Ward 1(2), Exempt, Kolkata

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

ITA 471/KOL/2025[2022-23]Status: DisposedITAT Kolkata02 Jul 2025AY 2022-23

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12A(1)(b)Section 143(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 471/Kol/2025 Assessment Year: 2022-23 Vivekananda Math Vs. ITO, Ward-1(2), Exemption, Kolkata (PAN: AAATV 3773 H) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 19.05.2025 क" "त"थ Date of Pronouncement/ 02.07.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Sukanta Sinha "नधा"रती क" ओर से For the revenue / राज"व Shri Ma…

R.C School of St. Teresas, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 2512/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) R.C. Church of St. Josephs ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR3519F] Appellant / Assessee Respondent / Revenue ITA No. 2512/MUM/2025 (AY : 2023-24)) R.C. School of St. Teresa’s ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR0581M] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate…

R.C.Church of St. Josephs, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 1268/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jun 2025AY 2022-23

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) R.C. Church of St. Josephs ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR3519F] Appellant / Assessee Respondent / Revenue ITA No. 2512/MUM/2025 (AY : 2023-24)) R.C. School of St. Teresa’s ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR0581M] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate…

Lokumal Kishinchand Charity Trust, Mumbai vs. Income Tax Officer Exemption Ward 1(4), Mumbai

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1267/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

Section 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 143(1)Section 143(1)(a)Section 254(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Lokumal Kishinchand Charity Trust ITO Exemption Ward-1(4), 629-A, Gazdar House, 3rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [PAN No. AAATL2570L] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate Revenue by Shri Vijay Kr. G. Subramanyam, Sr. DR Date of institution of appeal 25.02.2025 Date of hearing 22.04.2025 Date of pronouncement 28.05.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

The Goodhope Foundation, Kolkata vs. I.T.O., Ward-1(3) (Exemption), Kolkata

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

ITA 2584/KOL/2024[2022-23]Status: DisposedITAT Kolkata06 May 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 11Section 143(1)Section 250Section 253

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी राकेश "म", लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member] I.T.A. No. 2584/Kol/2024 Assessment Year: 2022-23 The Goodhope Foundation Vs. ITO, Ward-1(3), (Exemption), Kolkata (PAN: AABTT 4054 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 23.04.2025 क" "त"थ Date of Pronouncement/ 06.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Manoj Kataruka, Advocate "नधा"रती क" ओर से For the reve…

Varvade Panchkroshi Shikshan Prasarak Mandal, Ratanagiri vs. Asst. Commissioner of Income Tax, Kolhapur

In the result, the appeal filed by the assessee is allowed

ITA 2349/PUN/2024[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2349/Pun/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. Acit, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra Pan : Aaatv7973M Appellant Respondent

For Appellant: Shri Darshit J. NaikFor Respondent: Shri Arvind Desai
Section 10Section 11Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2349/PUN/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. ACIT, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra PAN : AAATV7973M Appellant Respondent Appellant by : Shri Darshit J. Naik Respondent by : Shri Arvind Desai Date of hearing : 11.02.2025 Date of pronouncement : 05.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee p…

Kerala Catholic Association, Mumbai vs. Income Tax Officer Exem Ward 1(4), Mumbai

Appeal of the assessee is allowed

ITA 945/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 945/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic V/S. Ito Exemption, Ward 1(4), Association बिधम Mumbai Kca Bhavan, St. Francis Of Room No. 612, 6Th Floor, Asis International School, Cumballa Hill Mtnl Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri Ajit Pal Singh
Section 11(1)Section 11(2)Section 11(2)(c)Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 945/MUM/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic v/s. ITO Exemption, Ward 1(4), Association बिधम Mumbai KCA Bhavan, St. Francis of Room No. 612, 6th Floor, Asis International School, Cumballa Hill MTNL Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATK3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी…

Jagadguru Panchacharya Education Society, Kolhapur vs. ITO Exemption Ward, Kolhapur

In the result, the appeal filed by the assessee is allowed

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)Section 12ASection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2683/PUN/2024 िनधा"रण वष" / Assessment Year : 2018-19 Jagadguru Panchacharya Vs. ITO, Exemption Ward, Education Society, Kolhapur. Gujan Apartment, 4th Lane, Shahupuri, Kolhapur- 416001. PAN : AACTS3546H Appellant Respondent Assessee by : Shri Sanket M. Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.01.2025 Date of pronouncement : 25.04.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against th…

Maa Vaishno Education Trust, Kolkata vs. I.T.O., Ward - 1(4), Exemption, Kolkata

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

ITA 2201/KOL/2024[2022-2023]Status: DisposedITAT Kolkata25 Feb 2025AY 2022-2023

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 139(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 2200 & 2201/Kol/2024 Assessment Years: 2021-22 & 2022-23 Maa Vaishno Education Trust Vs. ITO, Ward-1(4)(Exemption), Kolkata (PAN: AACTM 2919 M) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 10.02.2025 क" "त"थ Date of Pronouncement/ 25.02.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri C. M. Roy, CA "नधा"रती क" ओर से F…

Maa Vaishno Education Trust, Kolkata vs. I.T.O., Ward - 1(4), Exemption, Kolkata

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

ITA 2200/KOL/2024[2021-2022]Status: DisposedITAT Kolkata25 Feb 2025AY 2021-2022

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 139(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 2200 & 2201/Kol/2024 Assessment Years: 2021-22 & 2022-23 Maa Vaishno Education Trust Vs. ITO, Ward-1(4)(Exemption), Kolkata (PAN: AACTM 2919 M) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 10.02.2025 क" "त"थ Date of Pronouncement/ 25.02.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri C. M. Roy, CA "नधा"रती क" ओर से F…

Golden Wines, 2673 Phase-1, Basant Avenue, Dugri, Ludhiana vs. Naresh Kumar Meena, ITO Ward-6(3) Ludhiana, Current Jurisdictional A.O. ITO Ward-6(1), Ludhiana

In the result, all these appeals are allowed for statistical purposes

ITA 736/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

Golden Wines, 2673 Phase-1, Basant Avenue, Dugri, Ludhiana vs. Naresh Kumar Meena, ITO Ward6(3), Ludhiana, Current Jurisdictional A, O, ITO Ward 6(1)

In the result, all these appeals are allowed for statistical purposes

ITA 735/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

Golden Wines, 2673 Phase-1, Basant Avenue, Dugri, Ludhiana vs. Naresh Kumar Meena, ITO Ward 6(3), Ludhiana, Current Jurisdictional A.O. ITO Ward 6(1)

In the result, all these appeals are allowed for statistical purposes

ITA 734/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

Golden Wines, 2673 Phase-1, Basant Avenue, Dugri, Ludhiana vs. Naresh Kumar Meena, ITO Ward-6(3) Ludhiana, Current Jurisdictional A.O. ITO Ward-6(1), Ludhiana

In the result, all these appeals are allowed for statistical purposes

ITA 733/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

The Education Renaissance Trust, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result appeal of the assessee is allowed for sta"s"cal purpose

ITA 1029/HYD/2024[2020-21]Status: DisposedITAT Hyderabad17 Jan 2025AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 1029/Hyd/2024 ("नधा"रण वष" / Assessment Year: 2020-21) The Education Dcit, Renaissance Trust, Vs. Central Circle-1(4), Hyderabad. Hyderabad. [Pan : Aaatt4033C] अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Srinath Sadanala, Sr. AR

…h Courts of Gujarat, Delhi and Bombay in the cases of Trust For Reaching The Unreached Through Trustee (2021) 126 Taxmann.com 77, Associated Chamber of Commerce and Industry of India (2024) 165 Taxmann.com 510 and Al Jamia Mahammediyah Educa"on Society (2024) 162 Taxmann.com 114 respec"vely in support of his conten"on that when the assessee substan"ally sa"sfies the Page 3 of 5 The Educa"on Renaissance Trust condi"on for availing the benefit of exemp"on as a trust, merely on bar of limita"on in furnishing the audit report in Form No. 10, the trust cannot be denied exemp"on under sec"on 11, in as much as the submi…

Kaydee Foundation, Kolkata vs. I.T.O., Ward - 1(2), Exemption, Kolkata

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

ITA 1774/KOL/2024[2022-2023]Status: DisposedITAT Kolkata31 Dec 2024AY 2022-2023

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 139Section 143(1)Section 154

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1774/Kol/2024 Assessment Year: 2022-23 Kaydee Foundation Vs. ITO, Ward-1(2), Exempt, Kolkata (PAN: AAFCV 5824 K) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 05.12.2024 क" "त"थ Date of Pronouncement/ 31.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Abhishek Bansal. CA "नधा"रती क" ओर से For the revenue / राज"व Shri…

Howard Memorial School, 24 Pargans South vs. I.T.O., Ward - 1(4), (Exemption), Kolkata

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

ITA 1252/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Dec 2024AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 12A(1)(b)Section 143(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1252/Kol/2024 Assessment Year: 2018-19 Howard memorial School Vs. ITO(Exemption), Ward-1(4), Kolkata (PAN: AAAA 4284 J) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 04.12.2024 क" "त"थ Date of Pronouncement/ 19.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Miraj D Shah, A.R "नधा"रती क" ओर से For the revenue / राज"व…