Which sections of the Income Tax Act does Sarvodaya Charitable Trust v. ITO (Exemption) come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 12A, Section 250, Section 119(2)(b).

Sarvodaya Charitable Trust v. ITO (Exemption)

Q: How many judgments cite Sarvodaya Charitable Trust v. ITO (Exemption)?

129 judgments on BharatTax cite Sarvodaya Charitable Trust v. ITO (Exemption) (125 Taxmann.com 75), spanning 2022 to 2026.

125 Taxmann.com 75High Court2021#801 most cited

What is Sarvodaya Charitable Trust v. ITO (Exemption) authority for?

The filing of Form 10B for claiming exemption under sections 11 and 12 is directory, not mandatory. A delay in filing Form 10B can be condoned, and exemption cannot be denied solely on this ground if the assessee satisfies other conditions and shows sufficient cause.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Sarvodaya Charitable Trust · ITO Exemption · Gujarat High Court · Section 11 · Section 12 · Section 12A · Section 119(2)(b) · Form 10B · condonation of delay · tax audit report · charitable trust exemption · directory provision

Also reported as

278 Taxmann 148

Sections most often in play

Section 11 Section 143(1)Section 139(1)Section 12A Section 250 Section 119(2)(b)Section 12 Section 12AA

Issues it is cited on

section 12a(1)(b)section 12a(b)section 139(4a)section 119(2)section 2(24)(xviii)section 119(2)(b)section 80j section 14a disallowance real income theory section 288 section 80jja section 80jjaa

Judgments citing Sarvodaya Charitable Trust v. ITO (Exemption)

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

ITA 753/IND/2025[2020-21]Status: DisposedITAT Indore10 Apr 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

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

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2020-21 Savitri Bai Jhawar Sewa ITO (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ BT College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAATS5055P Assessee by Shri Apurva Mehta & Shri Rajesh Mehta, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.04.2026 Date of Pronouncement 10.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 3…

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

ITA 296/IND/2025[2019-2020]Status: DisposedITAT Indore27 Mar 2026AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

Section 194Section 200ASection 201Section 234ESection 253(5)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year: 2019-20 Amey Jain, ITO 1(1), 127, Anurag Nagar BH Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AQBPJ1217D Assessee by Shri Harsh Choukse & Shri Kunal Agrawal, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 30.05.2022 passed b…

ROMAN CATHOLIC CHURCH OF ST. JOSEPH ,MUMBAI vs. ITO WARD 2(2), MUMBAI

In the result, the Assessee’s Appeal is allowed, in the above terms

ITA 6930/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Mar 2026AY 2023-24

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

For Appellant: Ms. Vasanti Patel, & M.A.GohelFor Respondent: Shri Umashankar Prasad (Ld. CIT

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No.6930/MUM/2025 Assessment Year: 2023-24 Roman Catholic Church of Central Processing Centre St. Joseph, 1, Robert Income Tax Department Road, Colaba, Bengaluru, Income Tax Maharashtra – 400005. Vs. Officer Exemption Ward 2(2), 6th Floor MTNL TE Building, Pedder Road, Mumbai - 400026. (Appellant) : (Respondent) PAN No. AAATR 3519 F Present for: Assessee by : Ms. Vasanti Patel, & M.A.Gohel, Ld. ARs. Revenue by : Shri Umashankar Prasad (Ld. CIT DR.) D…

ROTARY CLUB OF BOMBAY QUEENS NECKLACE CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(2), MUMBAI

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

ITA 8306/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Mar 2026AY 2023-24

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethrotary Club Of Bombay Vs Ito (Exem.) Ward 2(2), Mumbai Queens Necklace Charitable Aayakar Bhawan, M.K. Road Trust Mumbai-400020 B 41/45, Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai-400013 Pan: Aaatr4200K Appellant Respondent

For Appellant: Shri Kishor PatelFor Respondent: Shri Bhagirath Ramawat (SR DR)

Section 11(1)(a)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Rotary Club Of Bombay vs ITO (Exem.) Ward 2(2), Mumbai Queens Necklace Charitable Aayakar Bhawan, M.K. Road Trust Mumbai-400020 B 41/45, Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai-400013 PAN: AAATR4200K APPELLANT RESPONDENT Assessee by : Shri Kishor Patel, Respondent by : Shri Bhagirath Ramawat (SR DR) Date of hearing : 10/02/2026 Date of pronouncement : 06/03/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the assessee…

G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY

In the result, both the appeals filed by the assessee are dismissed

ITA 3114/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Feb 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

For Appellant: Ms. K. Abhirame, AdvocateFor Respondent: Ms. T. Mythili, JCIT

Section 143(1)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [PAN: AACTG4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. K. Abhirame, Advocate ""थ…

G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY

In the result, both the appeals filed by the assessee are dismissed

ITA 3113/CHNY/2025[2017-18]Status: DisposedITAT Chennai24 Feb 2026AY 2017-18

For Appellant: Ms. K. Abhirame, AdvocateFor Respondent: Ms. T. Mythili, JCIT

Section 143(1)

BHAIRAB JNANANANDABABA SEVA SANGHA,HOOGHLY vs. ITO, WARD 1(2), EXEMPT, , KOLKATA

In the result, both appeals of the assessee are allowed"*

ITA 3059/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am**

Section 11Section 139(1)Section 143(1)

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH , KOLKATA BEFORE SHRI RAJESH KUMAR, AM** **ITA No. 3059/KOL/2025 (Assessment Year: 2017-18)** **Bhairab Jnananandababa Seva Sangha** 29D, Bentick Street, Unit-A.B & C, Kolkata-700001, West Bengal **ITO, Ward 1(2), Exempt** 10B, Middleton row, Kolkata-700071, West Bengal **(Appellant) (Respondent)** **PAN No. AABTB5138K** **Vs.** **Assessee by** : Shri Ankit Jalan, AR **Revenue by** : Shri Susanta Saha , DR > **Date of hear ing:** 29 .01 .2026 **Date of pronouncement:** 17 .02 .2026 ## **O R D E R** ## **Per Rajesh Kumar, AM:** This is an appeal pre…

G.C.T.ALUMNI ASSOCIATION,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21 G.C.T. Alumni Association, The ACIT (Exemptions), GCT Alumini Center, GCT Campus, Vs. Coimbatore. Govt. College of Technology, Coimbatore-641013 PAN: AAAAG 5399 P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ" की ओर से /Respondent by : Dr. M.D. V…

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:…

INCOME TAX OFFICER, EXEMPTION vs. DOGRA EDUCATIONAL SOCIETY, GROUND FLOOR

The appeal of the revenue is dismissed

ITA 4569/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwalincome Tax Officer, Vs. Dogra Educational Society Exemption, Ward-1(3), Ground Floor, 416 Bhera Room No.2419, 24Th Floor, Enclave, Pachim Vihar E-2 Floor, Civic Centre Delhi – 110058 Delhi – 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatd4135D Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 11Section 119(2)(b)Section 12ASection 12A(1)Section 139Section 139(4)Section 143(3)

…P a g e | 1 Dogra Educational Society(AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Vs. Dogra Educational Society Exemption, Ward-1(3), Ground Floor, 416 Bhera Room No.2419, 24th Floor, Enclave, Pachim Vihar E-2 Floor, Civic Centre Delhi – 110058 Delhi – 110001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATD4135D Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 07.01.2026 Date of Pronouncement 16.01.2026 O R D E R PER ANUBHAV S…

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

ITA 292/IND/2025[2022-23]Status: DisposedITAT Indore13 Jan 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

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

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2022-23 Shree Amizira Parshwanath ITO Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) PAN: AAMTS9264J Assessee by Shri Himanshu Gandhi, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.12.2025 Date of Pronouncement 13.01.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.01.2025 passed by learned Commissione…

PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

ITA 1697/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2017-18

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

For Appellant: Shri Rushin Patel, ARFor Respondent: Smt. Mamta Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACTP0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Rushin Patel, AR ""यथ" क" ओर से/Respondent by : Smt. Mamta Singh, Sr. DR 07/01/2026 Date of Hearing Date of Pronouncement 08/01/2026 O R D E R The…

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, 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…

KHEMKA CHARITY TRUST,KOLKATA vs. ITO(EXEMPTION), WARD 1(4), KOLKATA

Appeal of the assessee is allowed

ITA 142/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Dec 2025AY 2018-19

Bench: The Processing Of Return Of Income U/S 143(1) Of The Act.

Section 11Section 12A(1)(b)Section 143(1)Section 250Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.142/Kol/2025 (Assessment Year 2018-19) Khemka Charity Trust, 14/2, Burdwan Road, Alipore, Kolkata - 700071 [PAN: AABTK4970C]..……..…...……………....Appellant vs. Income Tax Officer (Exemption), Ward 1(4), Kolkata, 10B, Middleton Row, Kolkata - 700071................................ Respondent Appearances by: Assessee represented by : Raj Kumar Agarwal, CA Department represented by : Mrinmay Basak, Sr. DR Date of concluding the hearing : 15.12.2025 Date of pronouncing the order : 19.12.2025 O R D E R The present ap…

SRI. SHIVAYOGI MUNESWARA SWAMY VIDYA,BANGALORE vs. INCOME TAX OFFICER, WARD-3 EXEMPTION, BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 602/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2020-21 M/S. Sri Shivayogi Muniswara Vs. Ito, Swamy Vidyapeetha, Ward –3 (Exemption), 1 Maralegavi Mutta, Kanakapura Tq, Bangalore. Kanakapura – 562 117, Karnataka. Pan : Aahts 1565 P Appellant Respondent Assessee By : Shri. Ramaraju, Ca Revenue By : Shri. Subramanian, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 06.11.2025 Date Of Pronouncement : 18.12.2025

For Appellant: Shri. Ramaraju, CAFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore

Section 119(2)(b)Section 12ASection 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Shivayogi Muniswara Vs. ITO, Swamy Vidyapeetha, Ward –3 (Exemption), 1 Maralegavi Mutta, Kanakapura Tq, Bangalore. Kanakapura – 562 117, Karnataka. PAN : AAHTS 1565 P APPELLANT RESPONDENT Assessee by : Shri. Ramaraju, CA Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.12.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This is an appeal filed by the as…

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, AHMEDABAD\nBEFORE DR. BRR KUMAR, VICE PRESIDENT &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. Nos.847 to 850/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nDeputy Commissioner of\nIncome Tax,\nCircle-2(1)(1),\nAhmedabad\n[PAN No.AABCE7067M]\n(Appellant)\nVs.\nEris Lifesciences Ltd.\nShivarth Ambit,\n142/2, Ram Das Road,\nOff. SBR Nr. Swati Bunglows,\nBodakdev, Ahmedabad-380054\n(Respondent)\nI.T.A. Nos.912 to 915/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nEris Lifesciences Ltd.\nShivarth Ambit,\nPlot No. 142/2…

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

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