National Horticulture Board v. Chief CIT

176 Taxmann 167High Court2009#16294 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also reported as

319 ITR 74

Sections most often in play

Section 11 Section 10(23C)(v)Section 12AA Section 139(4A)Section 142(1)Section 12A Section 143(2)Section 143(3)

Issues it is cited on

section 10(23c)section 12aa section 11 condonation of delay section 143(1)section 143 prescribed section 250 india section 14 total income

Judgments citing National Horticulture Board v. Chief CIT

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Abchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

…pliance under the provisions of the Act as held by the Hon'ble Supreme Court in the case of Nagpur Hotel Owner's Association (supra), also by the Hon'ble Punjab & Haryana High Court in the case of National Horticulture Board v. Chief CIT (2009) 176 Taxman 167/319 ITR 74 and the Hon'ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms (supra). Even the CBDT Circular No. 19 of 2020 w.e.f. 3-11-2020 as amended by the CBDT Circular No 6 of 2021 dated 26-3-2021 had authorized the Commissioner of Income-tax to entertain the application belatedly up to the assessment year 2018-19.…

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Apchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 10Section 139Section 143(2)

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…

Assistant Commissioner of Income-Tax, (Exemption) Circle, Aurangabad vs. M/S. the Nanded Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded

In the result, the appeal filed by the Revenue stands dismissed

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena

Section 10Section 11Section 12ASection 143(3)

…onstitute a sufficient compliance under the provisions of the Act as held by the Hon’ble Supreme Court in the case of Nagpur Hotel Owner’s Association (supra), also by the Hon’ble Punjab & Haryana High Court in the case of National Horticulture Board vs. CIT, 319 ITR 74 (P&H) and the Hon’ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms vs. ADIT, 351 ITR 287 (Delhi). Even the CBDT Circular No.19 of 2020 w.e.f. 03.11.2020 as amended by the CBDT Circular No.6 of 2021 dated 26.03.2021 had authorized the Commissioner of Income Tax to entertain the application belatedly upto…

Ram Sharan Khajani Devi Memorial Charitable Society, Delhi vs. ITO, Ward-35(1), Delhi

Accordingly, appeal filed by the assessee is allowed

ITA 2026/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Apr 2022AY 2017-18

Bench: Shri Rama Kanta Panda[Assessment Year: 2017-18

Section 10B(5)Section 11Section 11(1)Section 11(1)(a)Section 11bSection 12A(1)(b)Section 143(1)

…datory. Once the audit report is filed before the framing of the assessment, the requirement of the provisions stands complied. 7. Referring to the decision of the Hon’ble Punjab & Haryana High Court in the case of National Horticulture Board Vs. CCIT (2009) 319 ITR 74(P&H), learned counsel submitted that the Hon’ble High Court in the said decision has held that exemption u/s 10(23)(iv) could not be denied solely on the basis of hyper- technical ground that audit report in Form 10BB was not filed along-with return 5 Ram Sharan Khajani Devi Memorial Charitable Society but was filed later. 8. Referring to the…

Sicot India Foundation, Mumbai vs. DCIT(CPC), Mumbai

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

ITA 4328/MUM/2019[2016-17]Status: DisposedITAT Mumbai22 Feb 2022AY 2016-17

Bench: Or At, The Time Of Hearing Of The Appeal, So As To Enable The Hon. Ita'I To Decide This Appeal According To Law.

Section 11Section 11(1)(a)Section 143(1)Section 154Section 234ASection 234BSection 234C

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) I.T.A. No. 4328/Mum/2019 (A.Y. 2016-17) Vs. DCIT(CPC) Sicot India Foundation Dr.L.N. Vora, Nusser Piramal House, 3rd Floor Chambers 20 Mama Parmanand Lalbaug, Parel Marg, Mumbai-400004. Mumbai-400012. PAN : AAATS0469B (Appellant) (Respondent) Assessee by None Department by Shri T. Sankar Date of Hearing 30.12.2021 Date of Pronouncement 22 .02.2022 O R D E R This appeal by the assessee is directed against the order of learned CIT(A) dated 28.5.2019 pertains to Assessment year 2016-17. 2. The grounds of appeal read as under :- 1. O…