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)

Damani Welfare and Cultural Association, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 3150/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Aug 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 11Section 11(1)(d)Section 119(2)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 8

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H(SMC)’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER M/s. Damani Welfare Vs. Income Tax Officer, And Cultural Mumbai Association, Mumbai 903, Dalamal House 206, J.B. Marg Nariman Point Maharashtra – 400 021 PAN/GIR No.AAICD2940F (Appellant) .. (Respondent) Assessee by Ms. Vasanti B Patel Revenue by Shri Aditya Manohar Rai Date of Hearing 08/08/2024 Date of Pronouncement 08/08/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 03/05/2024 passed by Ad…

Shri Vishwamitra Shikshan Samiti, Indore vs. ITO 5(1), Indore

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

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

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri Vishwamitra Income-tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAJTS1473J Assessee by Shri Ashish Goyal and Shri N. D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.07.2024 Date of Pronouncement 26.07.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-or…

Tapti Exports, Mumbai vs. Deputy Commissioner of Income Tax Circle-19(3), Mumbai

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

ITA 4456/MUM/2023[202-21]Status: DisposedITAT Mumbai25 Jul 2024

Bench: Shri Omkareshwar Chidara, Am & Ms. Kavitha Rajagopal, Jm Tapti Exports Dy. Cit-19(3) Aw 5030 Tower A-Block G, Mumbai – 400 020 Bandra Kurla Coomplex, Bandra (E), Vs. Mumbai-400 051

For Appellant: Shri. Kirit S. Sanghvi, CAFor Respondent: Shri. P.D. Chougule

Section 143(1)Section 154Section 2Section 250Section 44ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OMKARESHWAR CHIDARA, AM AND MS. KAVITHA RAJAGOPAL, JM Tapti Exports Dy. CIT-19(3) AW 5030 Tower A-Block G, Mumbai – 400 020 Bandra Kurla Coomplex, Bandra (E), Vs. Mumbai-400 051 PAN/GIR No. AABFT 6173 A (Assessee) (Respondent) : Assessee by : Shri. Kirit S. Sanghvi, CA Respondent by : Shri. P.D. Chougule (Addl. CIT) SR DR : 30.04.2024 Date of Hearing Date of Pronouncement : 25.07.2024 O R D E R Per Kavitha Rajagopal, J M: The captioned appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (App…

Jawaharlal Nehru Shekshanik and Samajik Sansthan, Jaipur vs. Exemption Ward 1, Jaipur

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

ITA 630/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Jul 2024AY 2016-17

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. A. S. Nehra, Add. CIT

Section 143(3)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 630/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Jawahar Lal Nehru Shekshanik Exemption Vs. & Samajik Sansthan Ward-1, Jaipur C-81, Kamla Nehru Nagar, Hasanpura LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ 5616 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls…

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And CO No.8/Ahd/2024 (in ITA No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (NGO) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) PAN:AAATT 5363…

Shiksha Foundation, Ahmedabad vs. The ITO, Ward-2 (Exemp), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R

Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year : 2018-19 Shiksha Foundation, The ITO, B/2 Sahana Appartment, Ward-2 (Exmp), Kankaria Road, Vs Ahmedabad Ahmedabad (Respondent) PAN: AALTS6277Q (Appellant) Assessee by: Shri Divyang Shah, A.R. Revenue by: Shri Santosh Kumar, Sr. D.R. Date of hearing : 30-05-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of In…

Adarsh Shishu Vihar, Indore vs. DCIT, CPC, Bengaluru and ITO Exemption Ward, Indore

Appeal is allowed for statistical purpose

ITA 526/IND/2023[2019-2020]Status: HeardITAT Indore13 Jun 2024AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 142(1)Section 143(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2019-20 Adarsh Shishu Vihar, DCIT, CPC, Bengaluru & C/o CA Rajesh Mehta, ITO (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, RNT Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAAAA2270K Assessee by Shri Apurva Mehta, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.06.2024 Date of Pronouncement 13…

Nancy Ann Miller Educational Trust, Indore vs. Income Tax Officer-Exemption, Indore

Appeal is allowed for statistical purpose

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

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

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Nancy Ann Miller Income-tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AAATN4010B Assessee by Shri S.S.Deshpande, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2024 Date of Pronouncement 16.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 03.01.2024 passe…

Income Tax Officer, Mumbai vs. P K Krishnan Educational Trust, Mumbai

In the result, appeal filed by the learned assessing officer is dismissed

ITA 3533/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 May 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer P K Krishnan Educational Trust 6Th Floor, Mtnl Building Shree Siddhi Vinayak Engl. Vs. Cumballa Hill, Pedder Road, High School, Hariyali Village Mumbai-400 026 Vikhroli (E), Mumbai-400 083 (Appellant) (Respondent) Pan No. Aaatp5026F

For Appellant: Shri Mandar Joshi, ARFor Respondent: Shri H.M. Bhatt, DR

Section 11Section 119(2)(b)Section 12ASection 139Section 139(1)Section 143(1)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM Income Tax Officer P K Krishnan Educational Trust 6th Floor, MTNL Building Shree Siddhi Vinayak Engl. Vs. Cumballa Hill, Pedder Road, High School, Hariyali village Mumbai-400 026 Vikhroli (E), Mumbai-400 083 (Appellant) (Respondent) PAN No. AAATP5026F Assessee by : Shri Mandar Joshi, AR Revenue by : Shri H.M. Bhatt, DR Date of hearing: 23.04.2024 Date of pronouncement : 07.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: ITA No. 3533/Mum/2023, for A.Y. 2021-22, is filed by the The 01. Income…

Rajasthan Medical Relief Society, Administrative Block vs. ITO Exemption Ward, Cr Building

In the result, the appeal of the assessee is allowed

ITA 740/JPR/2023[2018-2019]Status: DisposedITAT Jaipur01 Apr 2024AY 2018-2019

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani (Adv.)For Respondent: Sh. Ajay Malik (CIT)

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

…f assessment or even at the appellate stage. Thus the CPC cannot deny exemption available u/s 11 of the IT Act, 1961. This view finds strong support from the judicial pronouncements in the following decisions: 1. Sarvodaya Charitable Trust vs. ITO (Exemption) 125 Taxmann.com 75 (Gujarat) 2. CIT vs. Xavier Kelavani Mandal 41 Taxmann.com 184 (Gujarat) 3. Social Security Scheme of GICEA vs. CIT (Exemption) 147 Taxmann.com 283 (Gujarat) Wherein the courts have held the assessee trust having substantially satisfied conditions for availing exemption u/s 11 of the IT Act, 1961, it should not be denied exemption merely…

Acil Navasar Jan Rural Development Foundation, Mumbai vs. ITO (Exem) Ward1(1), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3743/MUM/2023[2015-16]Status: DisposedITAT Mumbai01 Mar 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16

For Appellant: Ms. Priti Kamble (Accountant)For Respondent: Mr. Manoj Kumar Sinha, Sr. DR

Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 ACIL Navasar Jan Rural CIT(A) (National Faceless Appeal Development Foundation, Centre) Delhi and AO (National Vs. 408, New Udyog Mandir No. 2, Faceless Appeal Centre,) Mogul Lane Mahim (West), CIT(A) (National Faceless Appeal Mumbai-400016. Centre) Delhi and AO (Exemption, Ward 1(1), Mumbai. PAN NO. AAATA 0898 E Appellant Respondent Assessee by : Ms. Priti Kamble (Accountant) Revenue by : Mr. Manoj Kumar Sinha, Sr. DR : Date of Hearing…

Karma Falya Trust, Gandhinagar vs. The DCIT, Circle-1, Exmp., Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 10/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2018-19

Bench: Ms. Suchitra Kambleassessment Year: 2018-19

Section 10Section 11Section 12ASection 143Section 143(1)

…Panelboard Manufacturer vs. DCIT (2023) E10L-900-HC- Ahm-IT. The Ld. AR relied upon the following decisions: Assessment Year: 2018-19 Page 4 of 5 a) JCIT vs. Gujarat Energy Development Agency (ITA No.209/Ahd/2022 b) Sarvodaya Charitable Trust vs. ITO (2021) 125 Taxmann.com 75 (Gujarat) c) Shree Charitable Trust vs. ITO (ITA No.172/Ahd/2022) 8. The Ld. AR submitted that non-compliance as per the Audit Report under Section 12A of the Act is a procedural lacuna and thus when the Audit Report was filed, the same should have been taken on record. The Ld. AR further submitted that the Audit Report in case of the as…

Shri Modh Patni Ghanchi Gnati Punch Trust, Surat vs. Income Tax Officer, Ward-2(3)(6), Surat

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

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

Section 11(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.88/SRT/2023 Assessment Year: (2016-17) (Physical court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Shri Sapnesh R Sheth, CA िनधा"रती की ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 14/12/2023 घोषणा की तारीख /Date of Pronouncement 22/12/2…

Welfare Association for Disabled, Indore vs. Asstt. Director of Income Tax CPC Bengaluru, Bengaluru

ITA 138/IND/2022[2018-19]Status: DisposedITAT Indore21 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Welfare Association For The Adit, Cpc, Disabled, Bengaluru, 10, Sukhliya, Indore. बनाम/ Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaw 0912 G Assessee By Shri Prakash Gupta & Shri Shashank Sharma, Ca & Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

Section 11Section 12ASection 143(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Welfare Association for the ADIT, CPC, Disabled, Bengaluru, 10, Sukhliya, Indore. बनाम/ Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: AAAAW 0912 G Assessee by Shri Prakash Gupta and Shri Shashank Sharma, CA & ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.12.2023 Date of Pronouncement 21.12.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 28…

S M K R Vashi High School, Na vs. Arivs.Income Tax Officer, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR

Section 11Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.515/SRT/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFS 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee by : Ms. Chaitali Shah, C.A राज"व क" ओर से /Respondent by : Shri Ashish Pophare, CIT-DR सुनवाई की तारीख/ Date of Hearing : 27/10/202…

Sivakasi Jaycees Charities, Virudhunagar vs. ITO, Exemptions Ward, Madurai

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

ITA 23/CHNY/2023[2017-18]Status: DisposedITAT Chennai12 Oct 2023AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Thulasi Ram, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12Section 139(1)Section 142Section 142(1)Section 144Section 148Section 69Section 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "याय पीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 23/CHNY/2023 िनधा"रण वष"/Assessment Year:2017-18 Sivakasi Jaycees Charities, The Income Tax Officer, 1, Vilampatti Road, Vs. Exemptions Ward, Anaiyur Post, Madurai. Sivakasi – 626 124. Virudhunagar District. PAN: AAFAS 5873D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Thulasi Ram, Advocate ""यथ"क" ओर से/Resp…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

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

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18

Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 09 & 05/Jodh/2022 (ASSESSMENT YEAR- 2017-18 & 2018-19) Dushkal Go Sewa Samiti Vs ITO (Exemption), 1 New Mandi, Sumerpur Jodhpur. Sumerpur. (Appellant) (Respondent) PAN NO. AAATD 2090 F (Virtual Hearing) Assessee By Shri Mukul Moondra-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 10/07/2023 Date of Pronouncement 06/10/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre,…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

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

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19

Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21

Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTURAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Shri Sewaram Charitable Vs CPC Bangalore/ Trust, ITO, Ward A-33, Talwandi, Kota Exemption, Udaipur (Appellant) (Respondent) PAN NO. AAETS 0659 P Assessee By Shri P. C. Parwal, C.A. Revenue By Shri Lovish Kumar, CIT-DR Date of hearing 04/07/2023 Date of 10/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 02/12/2022 [here in after…

DCIT, Circle Exemption Jaipur, Jaipur vs. State Institute of Health and Family Welfare, Jaipr

In the result, the appeal of the Department is dismissed

ITA 267/JPR/2023[2014-15]Status: DisposedITAT Jaipur12 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Pooonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 11Section 12Section 12ASection 139Section 139(1)Section 288Section 44A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 267/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2014-15 cuke The DCIT State Institute of Health & Family Welfare Vs. 1, Jhalana Institutional Area, Jhalana Circle Exemption Jaipur 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 3404 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZk…