Saroj Gopal Educational Society v. ITO (Exemption)

203 ITD 668Income Tax Appellate Tribunal2023#19800 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 11Section 143(1)Section 10(23C)(iiiad)Section 12Section 12ASection 12AA(I)(b)(i)Section 12ABSection 250

Issues it is cited on

section 143(1)section 11prescribedindiatotal income

Judgments citing Saroj Gopal Educational Society v. ITO (Exemption)

School Managing Society Capt. Gurcharan Singh, Kapurthala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 563/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Feb 2026AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

…. In support of his contention he relied on the following: I.T.A. Nos. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 5 “i. Saroj Gopal Educational Society vs. ITO (Exemption) 203 ITD 62 (Raipur). ii. DCIT vs. Shree Saraswati Education Sansthan 203 ITD 668 (Ahmedabad) iii. Annadaneshwara Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholdin…

School Managing Society Capt. Gurcharan Singh, Kaputhala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 562/ASR/2025[2023-24]Status: DisposedITAT Amritsar26 Feb 2026AY 2023-24

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

…. In support of his contention he relied on the following: I.T.A. Nos. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 5 “i. Saroj Gopal Educational Society vs. ITO (Exemption) 203 ITD 62 (Raipur). ii. DCIT vs. Shree Saraswati Education Sansthan 203 ITD 668 (Ahmedabad) iii. Annadaneshwara Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholdin…

Income Tax Officer, (Exemption), Ward-2, Ahmedabad vs. Skill Development Society (Sds) Ahmedabad, Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 1501/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2019-20

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Gaurav Jain, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154

…Ward-3 Vapi (2016) 68 taxmann.com 250 (Ahmedabad- Tribunal) 6 6. Prem Prakash Mandal Sewa Trust v. Income Tax Officer (Exemption Raipur (CG) (2021) 192 ITD 109 (Raipur-Tribunal) 7. Deputy Commissioner of Income Tax v Shree Saraswati Education Sanstahan [2023] 203 ITD 668 (Ahmedabad- Tribunal) 8. Income Tax Officer (Exemptions) v Smt. Basanti Devi & Shri Chakhan Lal Garg Education Trust [2011] ITA No. 5082/Del/2020 9. Income Tax Officer (Exemptions), Guntur v. Hosanna Ministries [2020]185 ITD 144 (Vishakhapatnam Tribunal) 10. ACIT v. Financial Inclusion Trust [2024] 204 ITD 211 (Delhi-Tribunal) 11. Income Tax Offi…

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…red in recording the fact that the application for condonation delay was filed before the CIT(A). To buttress her contention that corpus donation is not an income, she placed reliance on the decisions in the case of DCIT vs. Shree Saraswati Education Sansthan 203 ITD 668 (Ahd. Trib). To support her contention that filing of Form 10B belatedly sufficiently complies with the provisions of the Act, she placed reliance on the decision in the case of Association of Indian Panelboard Manufacturer vs. DICT 157 taxmann.com 550 (Guj.) 4. Per contra, Ms. Shivani Bansal representing the department vehemently supported the i…

Saroj Gopal Educational Society v. ITO (Exemption) (203 ITD 668) — Cited in 4 Judgments | BharatTax