Kedar Nath Saraf Charity Trust v. DDIT CPC, Bangalore

207 ITD 7Income Tax Appellate Tribunal2024#23687 most cited

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

Sections most often in play

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

Issues it is cited on

section 12a(1)(b)section 119(2)section 119(2)(b)section 254(1)application of income delay in filing appeal section 119 section 254 section 12a condonation of delay section 11 section 25

Judgments citing Kedar Nath Saraf Charity Trust v. DDIT CPC, Bangalore

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)

…e National Sodality Centre vs. ITO ITA No. 2733/Mum/2024,  Bhagwant Kishore Memorial Education Society vs. ITO(E) (2024) 209 ITD 179,  Kedar Nath Saraf Charity Trust vs. DDIT CPC, Bangalore (2024) 207 ITD 161,  ITO Vs. P K Kirshnan Educational Trust (2024) 207 ITD 7. 4. On the other hand, ld. Sr. DR for the Revenue on the plea of condonation by delay submits that the bench may take decision as per law. On merit, the ld. Sr. DR for revenue submits that the assessee has not fulfilled the condition required by stature. The assessee was required to file Form-10B before filing return of income, once such conditi…

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

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

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

…e National Sodality Centre vs. ITO ITA No. 2733/Mum/2024,  Bhagwant Kishore Memorial Education Society vs. ITO(E) (2024) 209 ITD 179,  Kedar Nath Saraf Charity Trust vs. DDIT CPC, Bangalore (2024) 207 ITD 161,  ITO Vs. P K Kirshnan Educational Trust (2024) 207 ITD 7. 3. On the other hand, ld. Sr. DR for the Revenue on the plea of condonation by delay submits that there is inordinate delay in filing appeal. The assessee has not explained the delay in proper way. The explanation of assessee for condoning the delay is nothing but a self serving story. Affidavit is not a drafted in a proper manner and format requi…