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 368,382 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)

Kerala Catholic Association, Mumbai vs. Income Tax Officer Exem Ward 1(4), Mumbai

Appeal of the assessee is allowed

ITA 945/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 945/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic V/S. Ito Exemption, Ward 1(4), Association बिधम Mumbai Kca Bhavan, St. Francis Of Room No. 612, 6Th Floor, Asis International School, Cumballa Hill Mtnl Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri Ajit Pal Singh

Section 11(1)Section 11(2)Section 11(2)(c)Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 945/MUM/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic v/s. ITO Exemption, Ward 1(4), Association बिधम Mumbai KCA Bhavan, St. Francis of Room No. 612, 6th Floor, Asis International School, Cumballa Hill MTNL Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATK3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी…

Kakadiya Parivarna Kuldevi Shree Brahmani Khodiyar Trust, Amreli vs. The ITO Exemption, Ward(2), Rajkot.

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

ITA 140/RJT/2025[2021-22]Status: DisposedITAT Rajkot28 Apr 2025AY 2021-22

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR

Section 11Section 11(1)(a)Section 12ASection 139Section 139(1)Section 143(1)Section 154Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH “SMC”, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Assessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The ITO Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli PAN : AADTK 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee by : Shri D.M. Rindani, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, ld.Sr.DR सुनवाई क" तार"ख /Date of Hearing : 13/03/2025 घोषणा क" तार"ख /Date of Pronouncement : 28/04/2025 आदेश / O R D E R Per, Dr. ARJUNLAL SAINI AM; Captioned appeal…

Jagadguru Panchacharya Education Society, Kolhapur vs. ITO Exemption Ward, Kolhapur

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

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2683/PUN/2024 िनधा"रण वष" / Assessment Year : 2018-19 Jagadguru Panchacharya Vs. ITO, Exemption Ward, Education Society, Kolhapur. Gujan Apartment, 4th Lane, Shahupuri, Kolhapur- 416001. PAN : AACTS3546H Appellant Respondent Assessee by : Shri Sanket M. Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.01.2025 Date of pronouncement : 25.04.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against th…

Sri Guru Singh Sabha, Nainital vs. ITO (Exemption), Dehradun

ITA 209/DDN/2024[2021-22]Status: DisposedITAT Dehradun23 Apr 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.208 & 209/DDN/2024 Assessment Years: 2020-21 & 2021-22 Sh. Guru Singh Sabha, Vs. Income Tax Officer Gurudwara, Mallital, (Exemption), Nainital, Uttarakhand Dehradun PAN :ADUPC2094D (Appellant) (Respondent) Assessee by Sh. Pavan Kumar Nath, Adv. Department by Sh. A.S. Rana, Sr. DR Date of hearing 21.03.2025 Date of pronouncement 23.04.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment y…

Sri Guru Singh Sabha, Nainital vs. ITO(Exem), Dehradun

ITA 208/DDN/2024[2020-21]Status: DisposedITAT Dehradun23 Apr 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

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

Gujarat Technological University, Ahmedabad, Gujarat vs. Commissioner of Income Tax, Exemption, Ahmedabad, Gujarat

In the result, the above ground of appeal of the assessee is allowed

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.935/Ahd/2024 (Assessment Year: 2017-18) Gujarat Technological University, Vs. Commissioner of Income 2nd Floor, Jacpc Building, LD Tax (Exemption), Engineering Campus Gulbaitekra, Ahmedabad Ahmedabad-380015 [PAN No.AAALG1109L] (Appellant) .. (Respondent) Appellant by : Ms. Amrin Pathan, A.R. Respondent by: Shri V. Nandakumar, CIT DR Date of Hearing 09.04.2025 22.04.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been…

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1278/SRT/2024 (Assessment Year: 2019-20) Shree Suigam Khodadhor Vs. Assistant Director of Income Panjara Pole, Tax, CPC, Bengaluru 301, Kumudchandra Krupa Jurisdictional Assessing Society, Sonifalia, Gopipura, Officer, Surat-395001 Income Tax Officer, Exemption Ward, Surat [PAN No.AACTS5485R] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 26.03.2025 Date of Hearing Date of Pronouncement 21.04…

Bansal Foundation, Kolkata vs. I.T.O., Ward - 1(2), Exemption, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2235/KOL/2024[2022-2023]Status: DisposedITAT Kolkata18 Mar 2025AY 2022-2023

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2235/Kol/2024 Assessment Year: 2022-2023 Bansal Foundation,………………………...……Appellant White House, 3Rd Floor, 119, Park Street, Kolkata-700016 [Pan:Aadtb0630J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-1(2), (Exemption), 10B, Middleton Road, Kolkata-700071

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

…ITA No. 2235/KOL/2024 (A.Y. 2022-2023) Bansal Foundation IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2235/KOL/2024 Assessment Year: 2022-2023 Bansal Foundation,………………………...……Appellant White House, 3rd Floor, 119, Park Street, Kolkata-700016 [PAN:AADTB0630J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-1(2), (Exemption), 10B, Middleton Road, Kolkata-700071 Appearances by: Shri S.K. Tulsian, Advocate, appeared on behalf of the assessee Shri Nicholash Murmu, Addl. CIT, D.R., appeared on behalf of the Revenue Date of concludin…

Maa Vaishno Education Trust, Kolkata vs. I.T.O., Ward - 1(4), Exemption, Kolkata

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

ITA 2201/KOL/2024[2022-2023]Status: DisposedITAT Kolkata25 Feb 2025AY 2022-2023

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 139(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 2200 & 2201/Kol/2024 Assessment Years: 2021-22 & 2022-23 Maa Vaishno Education Trust Vs. ITO, Ward-1(4)(Exemption), Kolkata (PAN: AACTM 2919 M) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 10.02.2025 क" "त"थ Date of Pronouncement/ 25.02.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri C. M. Roy, CA "नधा"रती क" ओर से F…

Maa Vaishno Education Trust, Kolkata vs. I.T.O., Ward - 1(4), Exemption, Kolkata

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

ITA 2200/KOL/2024[2021-2022]Status: DisposedITAT Kolkata25 Feb 2025AY 2021-2022

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 139(1)

We Can We Will Foundation, Mumbai vs. ITO 13(1)(1), Aaykar Bhavan

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

ITA 6732/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Feb 2025AY 2020-21

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri. Bhupendra KarkhanisFor Respondent: Shri. P. D. Chougule, SR. DR

Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 250Section 44ASection 8

…esentative ('ld. AR' for short) for the assessee had relied on the following decisions. a. Smollan India CSR Foundation vs. ITO (Exemption) [ITAT Mumbai] [ITA 3092/Mum/2024] b. Sarvodaya Charitable Trust vs. Income Tax Officer (Exemption) [Gujrat High Court] [278 Taxmann 148] c. ADA Atham Darji Pragati Mandal vs. DDIT CPC, Bengaluru [ITAT Mumbai] [ITA 2684/Mum/2024]. 7. On perusal of the above said decisions, it is observed that it is a settled proposition of law that the delay in filing form 10B could be condoned and grant of exemption cannot be denied merely on this ground when the assessee has satisfied the ot…

Indian Fellowship of Former Scouts and Guides, Mahatma Gandhi Marg vs. Assistant Director of Income Tax, CPC, Ward Exemption

Appeal is allowed for statistical purposes in above terms

ITA 4632/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Indian Fellowship Of Former Vs. Assistant Director Of Income Scouts & Guides, Tax, Cpc, Ward- 16 Mahatma Gandhi Marg, Exemption, Post Bag No.7003 Ip Estate, Delhi New Delhi Pan :Aaati0204L (Appellant) (Respondent) Assessee By Sh. Prakul Khurana, Adv. & Sh. Mukesh Soni, Adv. Department By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing 06.01.2025 Date Of Pronouncement 06.01.2025 Order

Section 11Section 12ASection 143(1)Section 154Section 193(1)

…favour that filing of 3 | P a g e such a tax audit report in form 10B is only directory than mandatory in nature. Case law CIT vs. Gujarat Oil and Allied Industries Limited (1993) 201 ITR 325 (Gujarat) and Sarvodaya Charitable Trust vs. ITO (Exemption) (2021) 125 Taxmann.com 75 (Guj-HC) is quoted in support. I accordingly accept the assessee’s instant arguments in principle and restore it’s appeal back to the CIT(A)/NFAC for afresh appropriate adjudication as per law, subject to a rider that the appellant shall positively plead and prove his case on merits within three effective opportunities, at it’s own risk an…

Kaydee Foundation, Kolkata vs. I.T.O., Ward - 1(2), Exemption, Kolkata

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

ITA 1774/KOL/2024[2022-2023]Status: DisposedITAT Kolkata31 Dec 2024AY 2022-2023

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 139Section 143(1)Section 154

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1774/Kol/2024 Assessment Year: 2022-23 Kaydee Foundation Vs. ITO, Ward-1(2), Exempt, Kolkata (PAN: AAFCV 5824 K) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 05.12.2024 क" "त"थ Date of Pronouncement/ 31.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Abhishek Bansal. CA "नधा"रती क" ओर से For the revenue / राज"व Shri…

Income Tax Officer, New Delhi vs. Ascent Educational Foundation, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3734/DEL/2024[2022]Status: DisposedITAT Delhi27 Dec 2024

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman, Ita No:- 3734/Del/2024 (Assessment Year: 2022)

For Appellant: Ms. Sanya AdvFor Respondent: Sh. Rajesh Mahajan, Sr. DR

Section 11Section 11(1)(a)Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154

…ITA No.-3734/Del/2024 Ascent Educational foundation IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER, ITA No:- 3734/Del/2024 (Assessment Year: 2022) Income Tax Officer, Ascent Educational New Delhi. Vs. Foundation, New Delhi. PAN No: AABTA6097N APPELLANT RESPONDENT Revenue by : Sh. Rajesh Mahajan, Sr. DR Assessee by : Ms. Sanya Adv. Date of Hearing : 18.12.2024 Date of Pronouncement : 27.12.2024 ORDER PER Mahavir Singh, VP: This appeal by Revenue is arising out of the order of the Commissioner of Inc…

Howard Memorial School, 24 Pargans South vs. I.T.O., Ward - 1(4), (Exemption), Kolkata

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

ITA 1252/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Dec 2024AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1252/Kol/2024 Assessment Year: 2018-19 Howard memorial School Vs. ITO(Exemption), Ward-1(4), Kolkata (PAN: AAAA 4284 J) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 04.12.2024 क" "त"थ Date of Pronouncement/ 19.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Miraj D Shah, A.R "नधा"रती क" ओर से For the revenue / राज"व…

Smollan India Csr Foundation, Navi Mumbai vs. CPC - ITO (Exemption) 2(3), Mumbai

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

ITA 3092/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Oct 2024AY 2022-23

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Smollan India Csr Foundation Centralised Processing Dakshina, 5Th Floor, Plot No.2, Centre/Income Tax Officer Sector 11, Cbd Belapur, Vs. (Exemption) 2(3) Navi Mumbai-400 614 Mumbai

For Appellant: Shri Rajesh S. AthavaleFor Respondent: Shri Rajesh Meshram

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGRAWAL, AM Smollan India CSR Foundation Centralised Processing Dakshina, 5th Floor, Plot No.2, Centre/Income Tax Officer Sector 11, CBD Belapur, Vs. (Exemption) 2(3) Navi Mumbai-400 614 Mumbai PAN/GIR No. ABACS 8522 P (Assessee) (Respondent) : Assessee by : Shri Rajesh S. Athavale Respondent by : Shri Rajesh Meshram Date of Hearing : 12.08.2024 Date of Pronouncement : 28.10.2024 O R D E R Per Kavitha Rajagopal, J M: The captioned appeal has been filed by the assessee Trust, as against the order of the lear…

The Sirur Shikshan Prasarak Mandal, Pune vs. ACIT, Exemtion Circle, Pune

In the result, the appeal filed by the assessee stands partly allowed

ITA 609/PUN/2024[2021-22]Status: DisposedITAT Pune04 Sept 2024AY 2021-22

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.609/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 The Sirur Shikshan Prasarak Vs. ACIT, Exemption Mandal, Circle, Pune. 2, Shirur, S.O. Pune, Pune- 412210. PAN : AADTT7639M Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ajay Kumar Keshari Date of hearing : 11.07.2024 Date of pronouncement : 04.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 31.01.2024…

Patel Engineering Company Charity Trust, Mumbai vs. ITO, Exemption Ward(2), Mumbai

In the result, the appeal is allowed

ITA 3167/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Aug 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Patel Engineering Vs. DCIT, CPC Bengaluru Company Charity Room No. 616, Trust 6th Floor, Patel Estate, Off S V ITO Exemption Ward 2(2), Road, Piramal Chamber, Jogeshwari West Mumbai-400020. S.O, Mumbai-400102. PAN/GIR No. AAATP0132A (Appellant) .. (Respondent) Assessee by Shri. Anuj Kisnadwala Revenue by Shri. R. R. Makwana, Sr. DR Date of Hearing 29/08/2024 Date of Pronouncement 29/08/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal ha…

M/S Sikar Zilla Welfare Trust, Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata

In the result, the appeal of the assessee is allowed

ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR

Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM M/s Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) PAN No. AADTS3808D Assessee by : Shri Sunil Surana, AR Revenue by : Shri Gautam Patra, CIT DR Date of hearing: 20.08.2024 Date of pronouncement: 28.08.2024 O R D E R PER DR. MANISH BORAD, AM: This appeal at the instance of the assessee is directed against the order of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 22nd February,…

Manav Seva Trust, Kolkata vs. A.O. Ward 1(4), Kolkata

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

ITA 940/KOL/2024[2018-19]Status: DisposedITAT Kolkata09 Aug 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

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

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 940/KOL/2024 Assessment Year: 2018-19 Manav Seva Trust....................................................................Appellant [PAN: AABTM 0465 A] Vs. A.O., Ward-1(4), Kolkata.......................................................Respondent Appearances: Assessee represented by: Ram Awatar Dhoot, AR. Department represented by: Sailen Sama…