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)

Shree Rajendra Jayant Jain Dharmik and Parmarthik Nyas, Indore vs. The ITO Exemption, Ward, Indore

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

ITA 74/IND/2023[2015-16]Status: DisposedITAT Indore23 Jun 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 Shree Rajendra Jayant Jain Cpc, Dharmik & Parmarthik Bangalore Nyas, E-1,2 Sch. No. 71, बनाम/ Sector B, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts7557K Assesseeby Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 23.06.2023

Section 11Section 12ASection 143(1)Section 154

…आयकरअपील"यअ"धकरण,इंदौर"यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Shree Rajendra Jayant Jain CPC, Dharmik & Parmarthik Bangalore Nyas, E-1,2 Sch. No. 71, बनाम/ Sector B, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AAFTS7557K Assesseeby Shri Rajesh Mehta & Shri Apurva Mehta, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.06.2023 Date of Pronouncement 23.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.01.202…

Navratna Surat Foundation, Indore vs. The DCIT CPC /ACIT 1(1), Indore

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

ITA 390/IND/2022[201516]Status: DisposedITAT Indore21 Apr 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Navratna Sukrat Foundation Cpc, बनाम/ 35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aabtn7221 K Assessee By Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 21.04.2023

Section 11Section 12ASection 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: 2015-16 Navratna Sukrat Foundation CPC, बनाम/ 35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AABTN7221 K Assessee by Shri Rajesh Mehta & Shri Apurva Mehta, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.04.2023 Date of Pronouncement 21.04.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.09.2022 passed by learned Commissione…

Shri Rajkot Vishashrimali Jain Samaj, Rajkot vs. The ITO, Exemption Ward-1, Rajkot

In the result, appeal of the assessee is allowed

ITA 256/RJT/2022[2020-21]Status: DisposedITAT Rajkot13 Mar 2023AY 2020-21

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 139Section 143Section 143(1)Section 250Section 288

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2020-21 Shri Rajkot Vishashrimali Income Tax Officer, Jain Samaj, Karanpara, Ward-1, Exemption, Prahlad Road, Vs Rajkot Rajkot-360001 (Respondent) PAN: AAATS9398H (Appellant) Assessee by: Shri G.R. Sanghavi, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 08-02-2023 Date of pronouncement : 13-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y.…

Sri Shyam Charan Sewa Trust, Ludhiana vs. Income Tax Officer ( Exemptions ) Ward, Jalandhar

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

ITA 214/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 139Section 139(9)Section 143(1)Section 250Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.214/Asr/2022 Assessment Year: 2018-19 Shri ShyamCharanSewa Trust Vs. Dy. Commissioner of 1st Floor B-IV-220, Income Tax (CPC), KachiGaliChaura Bazar, Bangalore, & Ludhiana, Punjab, 141008. Jurisdictional AO-Income [PAN: AANTS3167K] tax Officer, Exemption Ward, Jalandhar, Punjab. (Appellant) (Respondent) Appellant by Sh. Jai Gopal Bansal, Adv. Respondent by Sh. Ravinder Mittal, Sr.DR Date of Hearing 20.02.2023 Date of Pronouncement 24.02.2023 ORDER Per…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)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 Nos.92 & 93/SRT/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA 2702 M िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से /Respondent by Shri Ashok B. Koli, CIT-DR सुनवाई क" तारीख/Date of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date of Pronouncement 24/01/2023 आदेश / O R D…

Al Mehmood Charitable Trust, Bharuch vs. Income Tax Officer, Ward- 1(5), Bharuch

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

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

G. B. Builders, Ahmedabad vs. ACIT-CPC(TDS), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 194Section 194ISection 200Section 200ASection 234E

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 G.B. Builders, ACIT-CPC(TDS), C-2, Jethabhai Park, Ghaziabad Narayannagar Road, Vs (Respondent) Paldi, Ahmedabad-380007 PAN: AAJFG0617N (Appellant) Assessee by: Shri Hirak Shah, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 31-03-2022 Date of pronouncement : 25-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Lions Umra Piplod Education Society, Surat vs. A.O. Circle-2, Exeption, Ahmedabad

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

ITA 197/SRT/2021[2017-18]Status: DisposedITAT Surat21 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt

Section 10Section 10(23)(vi)Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing in Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/o. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. PAN : AAATL1289Q APPELLANT RESPONDEDNT Appellant by Shri Umesh Dalal, CA Respondent by Shri Ritesh Mishra, CIT(DR) Date of hearing 28/02/2022 Date of pronouncement 21/03/2022 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directe…

Trinity Education Trust, Surat vs. The Income Tax Officer, Exemption Ward, Surat

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

ITA 669/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. PAN: AABTT4722H Appellant/ Revenue Respondent/ Assessee Assessee by Shri Sapnesh Sheth – CA Revenue by Shri Ritesh Mishra – CIT(DR) 28/02/2022 Date of hearing Date of pronouncement 28/02/2022 PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Assessee is directed against order of ld.Commissioner of Income…