Which sections of the Income Tax Act does Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central come up under?

It is most often cited in judgments turning on Section 11, Section 11(1), Section 11(1)(a), Section 11(2), Section 11(5), Section 12.

Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central

Q: How many judgments cite Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central?

11 judgments on BharatTax cite Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central (130 Taxmann.com 225), spanning 2022 to 2025.

130 Taxmann.com 225Reported decision2021#9362 most cited

What is Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central authority for?

A charitable trust is not denied exemption under section 11 if it files its return of income within the time allowed under section 139(4) and files Form 10 electronically before the completion of assessment. The violation of section 13(1)(c) does not automatically disentitle the trust to exemption if the delay in filing is condoned or if the return is filed within the extended time provided.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Jaya Educational Trust · section 11 · section 139(4) · Form 10 · charitable trust exemption · delay in filing return · section 13(1)(c)

Sections most often in play

Section 11 Section 11(1)Section 11(1)(a)Section 11(2)Section 11(5)Section 12 Section 13(1)(c)Section 13(1)(d)

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 10(33)section 11(5)section 164 section 13(2)section 13(3)section 13(1)(c)maximum marginal rate section 11(1)(a)section 13(1)

Judgments citing Jaya Educational Trust v. Deputy Commissioner of Income-tax, Central

Shree Subrahmanya Temple, Thokur vs. ITO, Exemptions, Ward-2, Mangalore

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2016-17 Shree Subrahmanya Temple, Vs. The Income Tax Officer, 001 001, Subrahmanya Temple, Exemption Ward 1, MN Haleangady Post, Thokur – 575 414. . PAN – AAAJS 5181 N APPELLANT RESPONDENT Assessee by : Smt. Sheetal Boarkar, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 13.03.2025 Date of Pronouncement : 28.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the Addl./JC…

M/S J Sikile Foundation, Chennai vs. DCIT, Exemption-III, Chennai

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

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan

Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

…decision, we confirm the order of the Tribunal, thereby reject the Revenue's appeals. (emphasized). 9. The Ld.AR also referred to the decision of the decision of the Co- ordinate Bench of this Tribunal in the case of M/s.Jaya Educational Trust reported in 130 Taxmann.com 225, wherein, the Tribunal has observed as under:- 14. The provisions of section 13(1)(c) imposed certain restriction on utilization of income of the trust which claims exemption u/s 11 of the Act. As per clause (c) of sub.sec (1) of section 13, if any part of income or any property of the trust or the institution, is used or applied direct…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, the appeal of the Assessee is partly allowed

ITA 823/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh25 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 11(5)Section 12ASection 13Section 13(1)(c)Section 13(3)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 823/CHD/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/s Aryans Educational and Vs. The DCIT, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./PAN No: AABTA7550L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT "नधा"रती क" ओर से/Assessee by : Sh. Tej Mohan, Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing : 19.0…

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21

Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTURAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Shri Sewaram Charitable Vs CPC Bangalore/ Trust, ITO, Ward A-33, Talwandi, Kota Exemption, Udaipur (Appellant) (Respondent) PAN NO. AAETS 0659 P Assessee By Shri P. C. Parwal, C.A. Revenue By Shri Lovish Kumar, CIT-DR Date of hearing 04/07/2023 Date of 10/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 02/12/2022 [here in after…

ITO(E), Ward- 1(3), New Delhi vs. Centre for Health and Social Justice, Delhi

In the result, the appeal of the revenue is dismissed

ITA 1308/DEL/2022[2019-20]Status: DisposedITAT Delhi29 May 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M.Balaganeshassessment Year: 2019-20 Ito (E), Ward-1(3), New Delhi Centre For Health & Social Justice, G-Block, Saket, New Delhi 110017 Vs. Pan Aaatc 7866 L

For Appellant: Shri S.K. Chaturvedi, CAFor Respondent: Shri Vipul Kashyap, Sr.DR

Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2019-20 ITO (E), Ward-1(3), New Delhi Centre for Health and Social Justice, G-Block, Saket, New Delhi 110017 vs. PAN AAATC 7866 L (Appellant) (Respondent) For Revenue : Shri Vipul Kashyap, Sr.DR For Assessee : Shri S.K. Chaturvedi, CA Date of Hearing : 19.04.2023 Date of Pronouncement : 29.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of NFAC, New Delhi dated 31.12.2021 for AY 2019-20. 2. The ground of r…

Shri Rajkot Vishashrimali Jain Samaj, Rajkot vs. The ITO, Exemption Ward-1, Rajkot

In the result, appeal of the assessee is allowed

ITA 256/RJT/2022[2020-21]Status: DisposedITAT Rajkot13 Mar 2023AY 2020-21

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 139Section 143Section 143(1)Section 250Section 288

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2020-21 Shri Rajkot Vishashrimali Income Tax Officer, Jain Samaj, Karanpara, Ward-1, Exemption, Prahlad Road, Vs Rajkot Rajkot-360001 (Respondent) PAN: AAATS9398H (Appellant) Assessee by: Shri G.R. Sanghavi, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 08-02-2023 Date of pronouncement : 13-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y.…

M/S. Kutch Mandvi Bhatiya Mahajan, Mandv-Kutch vs. The ITO-Ward-1, Rajkot

In the result, appeal of the assessee is allowed for statistical purposes

ITA 154/RJT/2021[2016-17]Status: DisposedITAT Rajkot12 Dec 2022AY 2016-17

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 11Section 11(2)Section 12ASection 139(1)Section 143(1)Section 17

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 M/s. Kutch Mandvi The ITO (Exemption), Bhatiya Mahajan, Near Ward-1 Talawala Gate Mandvi Vs Rajkot Kutch-370465 (Respondent) PAN: AAATK4514F (Appellant) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 12-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises f…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1831/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1830/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1829/MUM/2022[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1828/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148