S.M. K.R. Vashi High School v. ITO (Exemption)

157 Taxmann.com 702Income Tax Appellate Tribunal2023#11415 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 11 Section 143(1)Section 12A Section 12 Section 154 Section 250 Section 12A(1)(b)Section 139(1)

Issues it is cited on

section 143(1)(a)section 12a section 154 section 11 section 143(1)section 139(1)condonation of delay prescribed section 250 nfac total income

Judgments citing S.M. K.R. Vashi High School v. ITO (Exemption)

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Manav Seva Lok Kalyan vs DCIT/ACIT, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. PAN : AABTM 1643 C Assessee Respondent Assessee by : Shri Kapil Hirani, Advocate Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 25.02.2026 Date of pronouncement : 26.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld.ADDL/JCIT (Appeals), Gurugram (for short, “CIT(A)”), dated 06/03/2025 passed under sec…

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar

Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2536/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax Shivai Vidya Prasarak Mandal, (Exemptions), Circle-Pune Shivai Circle, Pokharam Road No. 1, Vs. Shivai Nagar, Jekegram S.O., Thane-400606 PAN : AAJTS6222P अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Tanmay Milind Phadke Department by : Shri Aviyogi Ambadkar Date of hearing : 14-01-2026 Date of 16-02-2026…

MASOOMEEN EDUCATION SOCIETY SANGLI,SANGLI vs. CIT(A), SANGLI

In the result appeal of the assessee is allowed

ITA 732/PUN/2025[2018-19]Status: DisposedITAT Pune29 Sept 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं / Ita No.732/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Masoomeen Education Vs Cit(A), Sangli Society, Plot No. 8A, Mangal Housing Society, Sahyadrinagar, Vishrambag, Sangli- 416415 Maharashtra Pan-Aactm1689H Appellant Respondent

For Appellant: Shri Umesh Kumar MaliFor Respondent: Shri R.Y. Balawade

Section 10Section 11Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं / ITA No.732/PUN/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Masoomeen Education Vs CIT(A), Sangli Society, Plot No. 8A, Mangal Housing Society, Sahyadrinagar, Vishrambag, Sangli- 416415 Maharashtra PAN-AACTM1689H Appellant Respondent Assessee by : Shri Umesh Kumar Mali Revenue by : Shri R.Y. Balawade, Addl. CIT Date of hearing : 29.09.2025 Date of : 10.10.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the in…

SHRI PANDURANG SANSTHAN DEULGAON MALI,MEHKAR vs. ITO WARD-2, EXEMP, NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

ITA 487/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R

Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Shri Pandurang Sansthan ITO (Exemption), Deulgaon Mali at post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 PAN: AAGTS 8497 P (Appellant) (Respondent) Present for: Assessee by : Shri Abhay Agrawal, Ld. Advocate Revenue by : Shri Surjit Kumar Saha, Ld. Sr.D.R. Date of Hearing : 27.06.2025 Date of Pronouncement : 23.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 24/06/2024 impugned herein passed by the ADDL/JCIT (Appeals), Madhurai (in short, ‘Ld…

SAHAJ SEVA TRUST,KOLHAPUR vs. ITO EXEMPTION WARD, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 541/PUN/2025[2014-15]Status: DisposedITAT Pune06 May 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.541/Pun/2025 Assessment Year : 2014-15

For Appellant: Shri Vaibhav ChauguleFor Respondent: Shri Ganesh B Budruk

Section 11Section 12ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.541/PUN/2025 Assessment Year : 2014-15 Sahaj Seva Trust, Vs. ITO Exemption Ward, 398 E Ward, Ashish Chambers, Kolhapur Shahupuri, Kolhapur – 416008 Maharashtra PAN : AACTS9170R Appellant Respondent Appellant by : Shri Vaibhav Chaugule Revenue by : Shri Ganesh B Budruk Date of hearing : 29.04.2025 Date of pronouncement : 06.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining…

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…

AL AMEEN EDUCATION SOCIETY,PUNE vs. INCOME TAX OFFICER, EXEMPTION, KOLHAPUR, KOLHAPUR

ITA 168/PUN/2024[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

Section 11Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.167 & 168/PUN./2024 Assessment Years 2016-2017 & 2017-2018 Al Ameen Education The Income Tax Officer, Society, 5883, B-Block, (Exemption), Aayakar Bhavan, Gothan Galli, Miraj. 31-C/2, E-Ward, Tara Bai Park, vs. PIN – 416 410. KOLHAPUR – 416 003. Maharashtra. Maharashtra. PAN AAATA8544M (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 ORDER P…

AL AMEEN EDUCATION SOCIETY,PUNE vs. INCOME TAX OFFICER, EXEMPTION, KOLHAPUR, KOLHAPUR

ITA 167/PUN/2024[2016-17]Status: DisposedITAT Pune07 Jun 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

Section 11Section 143(1)Section 143(1)(a)Section 154

INCOME TAX OFFICER, EXEMPTIONS, WARD-1, MANGALORE vs. SHRI MAHALINESHWARA TEMPLE, PUTTUR

In the result, the appeal by the revenue is dismissed

ITA 76/BANG/2024[2021-22]Status: DisposedITAT Bangalore22 Mar 2024AY 2021-22

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri Sandeep Kumar, H.S., Addl. CIT(DR)(ITAT), BengaluruFor Respondent: None

Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2021-22 The Income Tax Officer Vs. Shri Mahalingeshwara Temple, (Exemptions), Temple Buildings, Ward 1, Main Road, Mangalore – 575 001. Puttur – 574 201. PAN: AAKTS 4964R APPELLANT RESPONDENT Appellant by : Shri Sandeep Kumar, H.S., Addl. CIT(DR)(ITAT), Bengaluru. Respondent by : None. Date of hearing : 13.03.2024 Date of Pronouncement : 22.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the revenue against…