Sansthan Shree Eknath Maharaj Vishwastha Mandal v. ITO(Exemption)

195 ITD 46Income Tax Appellate Tribunal2022#23353 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11(1)Section 12ASection 12A(ba)Section 12AASection 12ABSection 139(1)Section 139(4A)

Issues it is cited on

section 12a(2)registration under section 12asection 12aasection 12asection 12reassessment proceedingssection 11section 143(2)section 148section 147section 250section 14

Judgments citing Sansthan Shree Eknath Maharaj Vishwastha Mandal v. ITO(Exemption)

Jermel'S Accademy, Siliguri vs. I.T.O., Ward - 1(4), Siliguri

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

…Exemptions) Chandigarh [2018] 98 taxmann.com 54 (Chandigarh - Trib.)/[2018] 172 ITD 640 (Chandigarh - Trib.) [20-08- 2018] ii) Sansthan Shree Eknath Maharaj Vishwastha Mandal vs. Income- tax Officer (Exemption) [2022] 138 taxmann.com 450 (Pune - Trib.)/[2022] 195 ITD 46 (Pune - Trib.) [03-02-2022] iii) Sree Sree Ramkrishna Samity vs. Deputy Commissioner of Income-tax, Cir-2, Siliguri [2015] 64 taxmann.com 330 (Kolkata - Trib.)/[2015] 44 ITR(T) 678 (Kolkata - Trib.)/[2016] 156 ITD 646 (Kolkata - Trib.)[09-10-2015] Page 9 of 13 I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy. iv) Annadaneshwar…

Pune Mathadi Hamal and Other Manual Workers Board, Pune vs. Income Tax Officer, Ward-5(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

…on the date of registration as all the assessments were pending as shown above. I ” Unquote. 20 Pune Mathadi Hamal and Other Manual Workers Board [A] 7.1 Similarly, ITAT Pune in the case of Sansthan Shree Eknath Maharaj Vishwastha Mandal Vs. ITO(Exemption) 195 ITD 46 (Pune - Trib.) has held as under : Quote, “4. I have heard both the sides in Virtual Court and gone through the relevant material on record. There is no dispute on the fact that the assessee filed its return of income on 17-1-2017 for the year under consideration. The approval was granted by the ld. CIT(E) u/s 12AA on 16-5-2017. At this stage, it…

Indian Medical Association, Pune vs. Addl-JCIT(A)-1 Visakhapatnam, E-Order

In the result, appeal of the assessee is partly allowed

ITA 772/PUN/2024[2016-17]Status: DisposedITAT Pune26 Jun 2024AY 2016-17

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.772/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Indian Medical Association, V The Addl-Jcit(A)-I, Pcb Branch, Niramaya S Visakhapatnam, E-Order. Hospital, Behind Post Office, Chinchwad Station, Pune – 411019. Pan: Aabti0892B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 26/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl/Jcit(A)-1, Visakhapatnam Under Section 250 Of The Act Dated 31.01.2024 For The A.Y.2016-17 Emanating From The Order U/Sec.143(1) Of The Act Dated 02.01.2018. The Assessee Has Raised The Following Grounds Of Appeal: 1. Exemption U/S 11: The Learned A.O Has Erred In Confirming The Total Income Of The Assessee At Rs.33,84,440/- As Against Returned Income Of Rs 31,040/- Indian Medical Association [A]

Section 11Section 12ASection 12A(2)Section 143(1)Section 250

…all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending as shown above. I ” Unquote. 8.1 Similarly ITAT Pune in the case of Sansthan Shree Eknath Maharaj Vishwastha Mandal Vs. ITO(Exemption) 195 ITD 46 (Pune - Trib.) has held as under : Quote, “4. I have heard both the sides in Virtual Court and gone through the relevant material on record. There is no dispute on the fact that the assessee filed its return of income on 17-1-2017 for the year under consideration. The approval was granted by the ld. CIT(E) u/s 12AA on 16-5-2017. At this stage, it…

Sansthan Shree Eknath Maharaj Vishwastha Mandal v. ITO(Exemption) (195 ITD 46) — Cited in 3 Judgments | BharatTax