Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption)

Q: How many judgments cite Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption)?

11 judgments on BharatTax cite Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption) (161 Taxmann.com 544), spanning 2024 to 2025.

Q: Which sections of the Income Tax Act does Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption) come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 139(1), Section 143(1), Section 119(2)(b), Section 12.

161 Taxmann.com 544High Court2024#9443 most cited

What is Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption) authority for?

An oversight in not filing Form-10B within the due date is to be condoned, allowing the exemption to be granted. Delay in submitting Form-10B is condonable, remanding the matter for an order on merits.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Oneness Educational and Charitable Trust · section 11 · section 12A · Form-10B · condonation of delay · exemption · charitable trust

Sections most often in play

Section 11 Section 12A Section 139(1)Section 143(1)Section 119(2)(b)Section 12 Section 143(3)Section 11 of Income Tax Act

Issues it is cited on

section 12a(1)(b)section 119(2)section 119(2)(b)section 12a(1)section 119 reasonable cause section 143(1)(a)section 12a section 139(1)section 11 section 12 section 143(1)

Judgments citing Oneness Educational and Charitable Trust v. Commissioner of Income-tax (Exemption)

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…

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…

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)

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…

M/S Sikar Zilla Welfare Trust, Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata

In the result, the appeal of the assessee is allowed

ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR

Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM M/s Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) PAN No. AADTS3808D Assessee by : Shri Sunil Surana, AR Revenue by : Shri Gautam Patra, CIT DR Date of hearing: 20.08.2024 Date of pronouncement: 28.08.2024 O R D E R PER DR. MANISH BORAD, AM: This appeal at the instance of the assessee is directed against the order of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 22nd February,…

Manav Seva Trust, Kolkata vs. A.O. Ward 1(4), Kolkata

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

ITA 940/KOL/2024[2018-19]Status: DisposedITAT Kolkata09 Aug 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 12ASection 139(1)Section 143(1)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 940/KOL/2024 Assessment Year: 2018-19 Manav Seva Trust....................................................................Appellant [PAN: AABTM 0465 A] Vs. A.O., Ward-1(4), Kolkata.......................................................Respondent Appearances: Assessee represented by: Ram Awatar Dhoot, AR. Department represented by: Sailen Sama…

Aadivasi Welfare Foundation, Jharkhand vs. Assessing Officer, Exemption Ward 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2870/MUM/2024[2022-23]Status: DisposedITAT Mumbai08 Aug 2024AY 2022-23

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

For Appellant: Shri Venkata Anil, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

Section 11Section 11(2)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 246Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Aadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, PAN No. AARCA5995N ...... Appellant Vs. AO (Exem.) Ward-1(1), Pratistha Bhavan, Church gate, M. K. Road, Mumbai-400 020 ..... Respondent Appellant by : Shri Venkata Anil, Ld. AR Respondent by : Shri Manoj Kumar Sinha, Ld. DR Date of hearing : 25/07/2024 Date of pronouncement : 08/08/2024 ORDER PER GAGAN GOYAL, A.M: This appeal by a…