Parul Mahila Pragati Mandal v. Income-tax Officer (Exemption)

175 Taxmann.com 922High Court2025#11197 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 11Section 119(2)(b)Section 143(1)Section 139(1)Section 12Section 250Section 12AASection 11(1)(a)

Issues it is cited on

section 12a(1)(b)section 119(2)section 119(2)(b)section 11(1)(a)section 11(1)principal commissioner of income-taxsection 119section 143(1)(a)section 12a(1)income-tax officersection 12asection 12

Judgments citing Parul Mahila Pragati Mandal v. Income-tax Officer (Exemption)

Electronics & Quality Development Centre, Gandhinagar vs. CPC, Bengaluru Current Juris. -the Dy.CIT, (Exemption), Circle-1, Ahmedabad

In the result, the appeal filed by the Assessee is allowed

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1684/Ahd/2025 Assessment Year: 2024-25 Electronics & Quality CPC, Bengaluru Development Centre Current Juris-The B-177/178 GIDC, Vs Dy.CIT (Exemption), Electronic Centre, Circle-1, Sector-25, Ahmedabad Gandhingar, Guajrat-382024 PAN: AAATE0718R (Respondent) (Appellant) Assessee Represented: Ms. Arti Shah A.R. Revenue Represented: Shri R P Rastogi, CIT-DR Date of hearing : 25-03-2026 Date of pronouncement : 27-03-2026 आदेश/ORDER PER: T.R. SENTHI…

Shri Manav Vikas Foundation, Chamaraj, Tl. Vadhavan vs. ITO, Ward-2(Exemp), Ahmedabad

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21
For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 723/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2020-21) बनाम Shri Manav Vikas ITO Foundation Ward-2, Exemp., / Vs. Chamaraj, Tl. Vadhavan Vejalpur, Ahmedabad Dist. Surendranagar, Surendranagar, Gujarat- 363040 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOTS9539A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, Advocate ""थ" की ओर से/Respondent by : Smt. Kakoli Uttam Ghosh, Sr. DR 09/02/2026 Date of Hearing Date of Pron…

Ummeed Foundation, Vadodara vs. The ITO, Ward 3(1)(2), Vadodara

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 11Section 12ASection 139Section 139(1)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

Vishva Kalyan Foundation, Surendranagar vs. ITO Ward 2 Exempetion Ahmedabad, Ahmedaabd

In the result, the appeal of the assessee is allowed

ITA 1992/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Smt. Annapurna Gupta

For Appellant: Shri Gaurang Khakhkhar, CAFor Respondent: Shri Rameshwar P Meena, SR-DR
Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No.1992/Ahd/2025 Assessment Year : 2020-21 Vishva Kalyan Foundation, Vs Income Tax Officer-Ward 2 Block No. 1, . (Exemption), Nandanvan park, Ahmedabad-380015 Opp. Mitra Mandal Vadi, Surendranagar Gujarat - 363001 [PAN No.AACTV4240P] (Appellant) .. (Respondent) Appellant by : Shri Gaurang Khakhkhar, CA Respondent by: Shri Rameshwar P Meena, SR-DR Date of Hearing 28.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:…

Charchit Garg, Indore vs. Income Tax Officer, Indore

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 143(1)Section 250Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.306/Ind/2025 (Assessment Year: 2023-24) Charchit Garg, Vs. Income Tax Officer, 123, Readymade Complex, Aaykar Bhawan, Opp. White Dist. Indore (M.P.)-452005 Church, Indore, Madhya Pradesh - 452001 PAN No. ALYPG6276D (Appellant) .. (Respondent) Shri Santosh Deshmukh, CA Appellant by : Respondent by: Shri Ashish Porwal, Sr. DR 24.12.2025 Date of Hearing Date of Pronouncement 13.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JM: The present appeal has been…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary
Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

Electronics & Quality Development Centre, Gandhinagar vs. The Dy.CIT, (Exemption), Circle-1, Ahmedabad

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.248/Ahd/2025 (Assessment Year: 2022-23) Electronics & Quality Vs. Deputy Commissioner of Development Centre, Income Tax (Exemption), B-177/178 GIDC, Electronic Circle-1, Centre, Sector-25, Gandhinagar, Vejalpur Gujarat-382024 [PAN No.AAATE0718R] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, CA Respondent by: Shri R. P. Rastogi, CIT-DR Date of Hearing 13.10.2025 Date of Pronouncement 22.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

Kanchanba Education Trust, Ahmedabad vs. The Ac/DCIT. Circle-1, Exemption, Ahmedabad

The appeal of the assessee stands allowed

ITA 1566/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2024-25

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Abhijit, Sr. DR
Section 10Section 11Section 11(1)(a)Section 11(7)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1566/Ahd/2025 (Assessment Year: 2024-25) Kanchanba Education Trust, Vs. Assistant Commissioner / 24, Tulsi Twin Bunglows, Deputy Commissioner of Jodhpur, Satellite, Income Tax, Circle-1 Ahmedabad-380015 (Exemption), Ahmedabad [PAN No.AABTK6760A] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, AR Respondent by: Shri Abhijit, Sr. DR 24.11.2025 Date of Hearing Date of Pronouncement 11.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…

Shree Dandeshwar Shankar Mandir Trust, Mumbai vs. ITO (Exem)-1, Mumbai

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

ITA 6321/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailshree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant Pan: Aajts6534L V/S Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore.

For Appellant: Ms. Neelam JadhavFor Respondent: Ms. Neena Jeph, CIT-DR
Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant PAN: AAJTS6534L v/s Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore. Assessee by : Ms. Neelam Jadhav Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 24/11/2025 Date of Order - 26/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08.09.2…

Parul Mahila Pragati Mandal v. Income-tax Officer (Exemption) (175 Taxmann.com 922) — Cited in 9 Judgments | BharatTax