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#796 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 371,239 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

Read the full judgment

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)

Dcie Circle-2(1)(1), Ahemdabad, 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 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

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…

DCIT Circle-2(1)(1), Ahmedabad vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

Appeal are dismissed

ITA 848/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

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

Section 115JSection 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 Income Tax, Circle-2(1)(1), Ahmedabad [PAN No.AABCE7067M] (Appellant) Vs. Eris Lifesciences Ltd. Shivarth Ambit, 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Shivarth Ambit, Plot No. 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglow…

DCIT, Circle-2(1)(1) Ahmedabad, Ahmedabad vs. Eris Lifescience Limited Shivarth Ambit, Ahmedabad

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

ITA 847/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

Joygopalpur Youth Development Centre, Sandeshkhali vs. ITO, Ward 1(1)(Exemptions), Kolkata

In the result, both appeals of the assessee are allowed

ITA 1378/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Dec 2025AY 2018-2019

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 11Section 12ASection 13(3)Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2018-19 Joygopalpur Youth Development Centre……….…….……….……….……Appellant At Joygopalpur, Sandeshkhali, North 24 Parganas, W.B. – 743446.. [PAN: AAATJ7312A] vs. ITO, Ward-1(1), Exemptions, Kolkata…………………….....……...…..…..Respondent Appearances by: Shri P. K. Roy, Advocate, appeared on behalf of the appellant. Shri Dipu Koley, Addl. CIT-Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : Oc…

Smt Laxmidevi Somani Public Charitable Trust, Mumbai vs. ITO Exemption Ward 2(2), Mumbai

In the result, the Assessee’s appeal is allowed for statistical purposes in the aforesaid terms

ITA 5786/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Mitali Parekh, Ld. CAFor Respondent: Shri Sandeep Jumale (Sr. DR)

Section 11Section 119Section 143(1)Section 250

…1 IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA 5786/MUM/2025 (A.Y. 2020-21) Smt. Laxmidevi Somani V/s. Income Tax Officer, Public Charitable Trust, बनाम Exemption Ward – 2(2) 2nd Floor, Parijat House, 617, MTNL Building, Worli, Dr. E Moses Road, Cumballa Hill, Mumbai – Mumbai – 400 018, 400026, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATS2066E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Ms. Mitali Parekh, Ld. CA Respondent by : Shri Sandeep Jumale (Sr. DR) Date of Hearing 19.11.2025 Date of Pronounceme…

Mig Cricket Club, Mumbai vs. DCIT(E)-2, Mumbai

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

ITA 5721/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Vikram Singh Yadavassessment Year : 2014-15 Mig Cricket Club, Dcit(E)-2, Mig Colony, Mtnl Building, Mig Cricket Club, Vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. Pan : Aaatm4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 28-11-2025

For Appellant: Shri Anil SatheFor Respondent: Shri Annavaran Kosuri, Sr.DR

Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2014-15 MIG Cricket Club, DCIT(E)-2, MIG Colony, MTNL Building, MIG Cricket Club, vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026. Bandra East, Mumbai-400051. PAN : AAATM4779J (Appellant) (Respondent) For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.DR Date of Hearing : 27-11-2025 Date of Pronouncement : 28-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order…

Kerala Beedi and Cigar Workers Welfare Fund Board, Kannur vs. ITO, Exemption Ward, Kannur

In the result, both the appeal of the assessee bearing ITA No

ITA 668/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)

Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHINBENCH “DB”, COCHIN BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.659 and 668/COCH/2025 (Assessment Year:2018-19) Kerala Beedi and Cigar vs Assessment Unit, Income Tax Workers Welfare Fund Board Department, NFAC Behind AKG Hospital, Talap, Delhi- 110001 Kannur- 670002, Kerala- 670002 PAN:AABTK0518J APPELLANT RESPONDENT Assessee by : Shri V M Veeramani, C.A Respondent by : Shri Leena Lal, (SR.AR.) Date of hearing : 30/10/2025 Date of pronouncement : 13/11/2025 O R D E R Per Shri Anikesh Banerjee (JM): The instant…

Kerala Beedi and Cigar Workers Welfare Fund Board, Kannur vs. Assessment Unit, Income Tax Department

In the result, both the appeal of the assessee bearing ITA No

ITA 659/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)

Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A

Saraswati Devi Educational and Social Trust, Murshidabad vs. ITO, Ward 1(3), Exempt, Kolkata

In the result, both appeals of the assessee are allowed

ITA 874/KOL/2025[2023-2024]Status: DisposedITAT Kolkata04 Nov 2025AY 2023-2024

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Sanat Kumar Raha, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.873 & 874/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021 & 2023-2024) Saraswati Devi Educational and Vs CPC, Bangalore/ Social Trust, ITO Ward-1(3),Exemption, Village: Ghanashyampur, Kolkata PO: Purandarpur, Kandi, Murshidabad PAN No. :AAHTS 4533 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Soumitra Choudhury, Advocate रधजस्व की ओर से /Revenue by : Shri Sanat Kumar Raha, CIT-DR सुनवाई की तारीख…

Saraswati Devi Educational and Social Trust, Murshidabad vs. ITO, Ward 1(3), Exempt, Kolkata

In the result, both appeals of the assessee are allowed

ITA 873/KOL/2025[2020-2021]Status: DisposedITAT Kolkata04 Nov 2025AY 2020-2021

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Sanat Kumar Raha, CIT-DR

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

Kalpesh Kumar Ramanlal Shah, Davangere vs. ACIT, Circle-1(1), Davangere

In the result, the Assessee’s appeal is allowed

ITA 1169/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Balusamy N., JCIT-DR

Section 11Section 119Section 143(1)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2017-18 Sri Kalpesh Kumar Ramanlal The Assistant Shah, 37, 1st Floor, Shah Commissioner of Mansion, Station Road, Income Tax, Near Clock Tower, Circle – 1(1), Davangere – 577 001. Davangere. Vs. PAN: AQCPS1366F APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri Balusamy N., JCIT-DR Date of Hearing : 06-08-2025 Date of : 31-10-2025 Pronouncement ORDER PER NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER This appeal has been…

M.N. Chickkanna Chettiar Trust, Tiruppur vs. ACIT (Exemptions), Coimbatore

In the result the appeal of the assessee for the A

ITA 1568/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. T.Banusekar, AdvocateFor Respondent: Ms. R. Kavitha, Addl. C.I.T

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 234BSection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1568/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 M.N.Chickkanna Chettiar Trust, ACIT (Exemptions), 251, B.S. Sundaram Road, vs. Coimbatore. Palayakkadu, Tiruppur – 641 601. [PAN:AAATM-4901-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T.Banusekar, Advocate ()यथ' क* ओर से/Respondent by : Ms. R. Kavitha,…

Shree Gurudev Datta Mandir Trust, Mumbai vs. ITO Ward 2(3), Mumbai

In the result, the appeal filed by the assessee isallowed in above terms for statistical purposes

ITA 2499/MUM/2025[N.A ]Status: DisposedITAT Mumbai13 Oct 2025

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanshree Gurudev Datta Mandir Cit(Exemptions)/Ito Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6Th Floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, Mtnl Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, Pan: Aaats8130R Maharashtra – 400 026

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Shree Gurudev Datta Mandir CIT(Exemptions)/ITO Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6th floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, MTNL Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, PAN: AAATS8130R Maharashtra – 400 026 (Appellant) (Respondent) Assessee Represented by : ShriHaridas Bhat, Ld. AR Department Represented by : ShriLeyaqat Ali Aafaqui, Ld. DR Date of conclusion of Hearing : 15.07.2025 Date of Pronouncem…

Shri Bhagwandas Ramdasji Charitable and Religious Trust, Mumbai vs. ITO, Exemption-2(3), Mumbai

In the result, the Assessee's appeal is allowed for statistical purposes in the aforesaid terms

ITA 4451/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Om Prakash Kanta N D Shri Narender Kumar Choudhryshri Bhagwandas Ito (Exemption)-2(3), Ramdasji Charitable & Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. Dr E Moses Road, Mumbai- 400 018 Pan: Aabts 4907 K (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI “B” BENCHES :: MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER A N D SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Shri Bhagwandas ITO (Exemption)-2(3), Ramdasji Charitable and Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. DR E Moses Road, Mumbai- 400 018 PAN: AABTS 4907 K (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah & Ms. Mitali M. Paresh, Ld. Advocates Revenue by : Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 30.09.2025 O R D E R Per: NARENDER KUMAR CHOUDHRY, JM This…

Roshni Homi Daji Bahu Uddeshiya Shiksha Avm Sarvajanik Nyas, Indore vs. CPC, Bengluru

Appeal is allowed for statistical purposes

ITA 142/IND/2025[2023-24]Status: DisposedITAT Indore25 Sept 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 12A(1)(b)Section 13(10)Section 139Section 139(1)Section 143(1)

…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:2023-24 Roshni Homi Daji Bahu CPC, Bengaluru Uddeshiya Shiksha AVM Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAETR9004R Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 22.09.2025 Date of Pronouncement 25.09.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated…

Gujarat Technological University, Ahmedabad, Gujarat vs. Deputy Commissioner of Income Tax Circle - 1 Exemptions, Ahmedabad, Gujarat

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1337/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1337/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 Gujarat Technological Deputy Commissioner Of बनाम/ University Income Tax Circle-1 V/S. Nr.Vishwakarma Exemptions, Govt.Engg.College Ahmedabad – 380 015 Nr.Visar Three Roads Chandkheda Society Area So Ahmedabad – 382 424 "थायी लेखा सं./Pan: Aaalg 1109 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 04/09/2025 घोषणा की तारीख /Date Of Pronouncement: 18/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 11Section 12A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1337/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 Gujarat Technological Deputy Commissioner of बनाम/ University Income Tax Circle-1 v/s. Nr.Vishwakarma Exemptions, Govt.Engg.College Ahmedabad – 380 015 Nr.Visar Three Roads Chandkheda Society Area SO Ahmedabad – 382 424 "थायी लेखा सं./PAN: AAALG 1109 L (अपीलाथ'/ Appellant) (…

Keystone Foundation, Nilgiris vs. ACIT, Exemptions Ward, Coimbatore

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

ITA 1680/CHNY/2025[2023-24]Status: DisposedITAT Chennai29 Aug 2025AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT

Section 11Section 139(1)Section 139(5)Section 143(1)Section 143(1)(A)Section 164(2)

…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. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [PAN:AAATK0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, Advocate ""थ" की ओर से/R…

The Nasik St. Xaviers Society, Mumbai vs. Income Tax Officer Exemption Ward 2(4), Mumbai

In the result, the Assessee’s appeal is allowed in the aforesaid terms

ITA 1364/MUM/2025[2023-24]Status: DisposedITAT Mumbai29 Aug 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2023-24

For Appellant: Smt. Vasanti Patel, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R

Section 119Section 139(1)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2023-24 M/s. The Nasik ST. Central Processing Centre, Xavier’s Society, Income Tax Department, Vinayalaya, Mahakali Bengaluru, Vs. Caves Road, Income Tax Officer {Exemption} Andheri (East), Ward 2(4), 6th Floor, MTNL TE Mumbai-400093. Building, Pedder Road, PAN: AAATT4059Q Mumbai-400026. (Appellant) (Respondent) Present for: Assessee by : Smt. Vasanti Patel, Ld. A.R. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. D.R. Date of Hearing :…

Marathwada Association of Small Scale Indutries & Agriculture, Pune vs. CIT(A), Addl/JCIT(A)1, Gurugram

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1077/PUN/2025[2014-15]Status: DisposedITAT Pune26 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Ms. Shubhada L JoshiFor Respondent: Shri Ramnath P Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1077/PUN/2025 Assessment year : 2014-15 Marathwada Association of Small Scale Industries & Agriculture Plot No.25, MIDC Area, Chikalthana, Aurangabad - 431210 PANA: AAATI0883K ITO (Exemption), Aurangabad Vs. (Appellant) (Respondent) Assessee by : Ms. Shubhada L Joshi Department by : Shri Ramnath P Murkunde Date of hearing : 20-08-2025 Date of pronouncement : 26-08-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 27.02.2…

Gujarat Technological University, Ahmedabad, Vadodara vs. Deputy Commissioner of Income Tax Circle-1 Exemptions, Ahmedabad, Gujarat

In the result, the appeal of the assessee is allowed

ITA 1187/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2019-20

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, Sr-DR

Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 143(1)Section 154

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The DCIT, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, v/s. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./PAN: AAALG1109L अपीलाथ"/ (A…