JOINT COMMISSIONER OF INCOME TAX v. SEWA EDUCATION TRUST

27 ITR (Trib) 292Income Tax Appellate Tribunal2013#13895 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 11(2)Section 11(3)Section 11(3)(d)Section 12ASection 139(1)Section 139(4)Section 143(3)

Judgments citing JOINT COMMISSIONER OF INCOME TAX v. SEWA EDUCATION TRUST

Income-Tax Officer (Exemption)-2(3), Mumbai, Mtnl Building, Cumbala Hill vs. Seth Damji Laxmichand Jain Dharma Sthanak, Chinchpokali

In the result, the appeal of the revenue bearing ITA No

ITA 4573/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ravi GanatraFor Respondent: Shri Virabhadra Mahajan (SR. DR)
Section 11Section 11(2)Section 11(3)Section 11(3)(d)Section 139(1)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4573/Mum/2025 (Assessment Year: 2017-18) Income-tax Officer vs Seth Damji Laxmichand Jain (Exemption)-2(3), Mumbai Dharma Sthanak, Room No.617, 6th Floor, MTNL 64, Dr. Ambedkar Road, Opp. Building, Cumballa Hill, Dr. D.G. Kalachowki Post Office, Deshmuka Marg, Peddar Road, Chinchpokali, Mumbai-400 012 Mumbai-400 026 PAN: AACTS2218L APPELLANT RESPONDENT Assessee by : Shri Ravi Ganatra Respondent by : Shri Virabhadra Mahajan (SR. DR) Date of hearing :…

Infrastructure Development Fund, Chandigarh vs. ACIT (Exemptions), Chandigarh

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

ITA 285/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh07 Jun 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 285/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The Acit बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./Pan No: Aaal10136K अपीलाथ" ./ Appellant ""यथ" / Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 12ASection 250

…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. 285/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The ACIT बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./PAN No: AAAL10136K अपीलाथ" ./ Appellant ""यथ" / Respondent "नधा"रती क" ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Sh…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT(Exemption), Chandigah

In the result, the appeal of the assessee stands partly allowed

ITA 220/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh21 Aug 2020AY 2016-17

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 220/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 M/S Infrastructure Development The Dcit, Exemptions, बनाम Fund, Chandigarh Sco 71-75, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No: Aaali0136K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Pariskhit Aggarwal, CAFor Respondent: Smt. C Chandrakanta, CIT DR
Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 220/CHD/2020 "नधा"रण वष" / Assessment Year : 2016-17 M/s Infrastructure Development The DCIT, Exemptions, बनाम Fund, Chandigarh SCO 71-75, Sector 17-C, Chandigarh "थायी लेखा सं./PAN NO: AAALI0136K अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Pariskhit Aggarwal, CA राज"व क" ओर से/ Revenue…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT, (Exemptions), C-2, Chandigarh

ITA 645/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh31 Jul 2020AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

M/S Infrastructure Development Fund, Chandigarh vs. DCIT, (Exemptions), C-2, Chandigarh

ITA 644/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh31 Jul 2020AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

M/S Infrastructure Development Fund, Chandigarh vs. ACIT (Exemptions), Chandigarh

ITA 528/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh31 Jul 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

For Appellant: Shri A. K. Jindal, CA, Smt. Ratan KaurFor Respondent: Shri Chandrajeet Singh, CIT(DR)
Section 11Section 11(2)Section 12A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 644 & 645/CHD/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner of Income Tax बनाम Fund (Exemptions) Circle-2, SCO-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAAL10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 528 /CHD/2017 "नधा"रणवष" / Assessment Year:…

DDIT, Chennai vs. The Madras Seva Sadn, Chennai

In the result, the appeal of the Revenue is partly allowed for statistical purpose and C

ITA 974/CHNY/2014[2010-2011]Status: DisposedITAT Chennai27 Apr 2016AY 2010-2011

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumar

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 11Section 11(1)Section 11(2)Section 12ASection 143(2)Section 143(3)

…view by the decisions of Hon’ble High Courts in the case of (i) CIT vs. R.B.B Bissesswarlal Motilal Malwasie Trust (1992) 195 ITR 825 (Cal) (ii) CIT vs. Mayur Foundation (2005) 274 ITR 562 (Guj) and also by Hon’ble ITAT in JCIT vs. Sewa Education Trust (2013) 27 ITR (Trib) 292 (Agra). According to these decisions it was held that where for reasons beyond the control of the assessee some delay had occurred in filing the audit report form 10 alongwith the return of income, the exemption under section 11 and 12 may not be denied. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue assailed an a…

JOINT COMMISSIONER OF INCOME TAX v. SEWA EDUCATION TRUST (27 ITR (Trib) 292) — Cited in 7 Judgments | BharatTax