Prem Chand Markanda SD College for Women v. Assistant Commissioner of Income Tax (Exemptions)

154 Taxmann.com 442High Court2023#16817 most cited
5

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

Sections most often in play

Section 11Section 12Section 12A(2)Section 12AASection 147Section 148Section 12ASection 144
Read the full judgment

Issues it is cited on

section 12a(2)registration under section 12asection 12aaagricultural incomeescapement of incomereopening of assessmentsection 12asection 12notice under section 148reassessment proceedingscondonation of delaysection 11

Judgments citing Prem Chand Markanda SD College for Women v. Assistant Commissioner of Income Tax (Exemptions)

Sri Sahasralingeswara Swamy Temple, Guntur vs. Income Tax Officer (Exemption Ward), Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 489/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2013-14

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.337 to 339/Viz/2024 & 489/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15 to 2016-17 & 2013-14) Sri Sahasralingeswara Swamy Vs. Income Tax Officer Temple, Ponnur Town and Exemption Ward Ponnur Mandalam Guntur Guntur PAN: ACIFS4319L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented…

Sri Sahasralingeswara Swamy, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 339/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2016-17

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.337 to 339/Viz/2024 & 489/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15 to 2016-17 & 2013-14) Sri Sahasralingeswara Swamy Vs. Income Tax Officer Temple, Ponnur Town and Exemption Ward Ponnur Mandalam Guntur Guntur PAN: ACIFS4319L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented…

Sri Sahasralingeswara Swamy Temple, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 338/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.337 to 339/Viz/2024 & 489/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15 to 2016-17 & 2013-14) Sri Sahasralingeswara Swamy Vs. Income Tax Officer Temple, Ponnur Town and Exemption Ward Ponnur Mandalam Guntur Guntur PAN: ACIFS4319L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented…

Sri Sahasralingeswara Swamy Temple, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 337/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2014-15

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.337 to 339/Viz/2024 & 489/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15 to 2016-17 & 2013-14) Sri Sahasralingeswara Swamy Vs. Income Tax Officer Temple, Ponnur Town and Exemption Ward Ponnur Mandalam Guntur Guntur PAN: ACIFS4319L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented…

Arulmigu Vennankud Muniappan Thirukoil, Salem vs. ITO, Exemptions Ward, Salem

In the result, appeal filed by the assessee is allowed

ITA 1421/CHNY/2025[2012-13]Status: DisposedITAT Chennai26 Nov 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. G. Vardini Karthik
Section 12ASection 12A(2)Section 148

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1421/Chny/2025 िनधा"रणवष"/Assessment Year: 2012-13 v. Arulmigi Vennankudi – The ITO, Muniappan Thirukoil, Exemptions Ward, Omalur Main Road, Salem. Jagir Ammapalayam PO, Salem-636 302. [PAN: AAAAV 9249 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. G. Vardini Karthik, Advocate : ""यथ" क" ओर से /Respondent by Mr. Karth…