School Samiti v. DCIT

139 Taxmann.com 231Reported decision2022#19580 most cited
4

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

Sections most often in play

Section 143(1)Section 12ASection 250Section 10(23C)(iiiab)Section 10(23C)(iiiad)Section 10(23C)(iv)Section 11Section 11(1)(2)

Issues it is cited on

section 12asection 143(1)prescribedtotal incomedocument

Judgments citing School Samiti v. DCIT

BALAJI EDUCATIONAL WELFARE SOCIETY,LUCKNOW vs. ASSESSING OFFICER, CPC, LUCKNOW

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

ITA 712/LKW/2025[2018-19]Status: DisposedITAT Lucknow17 Feb 2026AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri Sharad Srivastava, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Balaji Educational Welfare v. Assessing Officer, CPC Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. PAN:AACAB8487H (Appellant) (Respondent) Appellant by: Shri Sharad Srivastava, C.A. Respondent by: Shri R. R. N. Shukla, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). This appeal vide I.T.A. No.712/LKW/2025 has been filed by the assessee for assessment year 2018-19 against impugned…

SOCIETY FOR CREATION OF OPPORTUNITIES THROUGH PROFICIENCY IN ENGLISH (SCOPE),AHMEDABAD vs. THE ITO, WARD-1(EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 387/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Rignesh Das, CIT- DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.387/Ahd/2025 (Assessment Year: 2012-13) Society For Creation of Vs. Income Tax Officer, Opportunities Through Ward-1 (Exemptions), Proficiency In English (Scope), Ahmedabad Faculty Block, First Floor, “Prajna Puram”, (KCG Campus), Opp. PRL, Nr. L.D. Engineering College, Navrangpura, Ahmedabad-380015 [PAN No.AAGTS6774H] (Appellant) .. (Respondent) Appellant by : Shri M.K. Patel, AR Respondent by: Shri Rignesh Das, CIT- DR Date of Hearing 22.07.2025 Date of…

CHEVALIER P J CHERIAN ARTS AND CULTURAL FOUNDATION,ASHOK NAGAR vs. DDI EXEMPTIONS, CHENNAI

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

ITA 702/CHNY/2024[2021-2022]Status: DisposedITAT Chennai04 Sept 2024AY 2021-2022

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.702/Chny/2024 िनधा"रण वष" /Assessment Year: 2021-22 Chevalier Pj Cherian Arts & The Ddi (Exemptions), Cultural Foundation, Vs. Chennai. 45, First Avenue Ashok Nagar, Chennai – 600083. [Pan: Aaaac 8002B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri P. Ravichandran, Ca ""थ" की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 05.09.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)-1, Surat [Hereinafter “Cit(A)] In Din & Order No. Itba/Apl/S/250/2023-24/1060188727(1), Dated 29.01.2024. 2. The Assessee Has Raised The Following Grounds Of Appeal. 1. The Orders Of The Assessing Officer & The First Appellate Authority Are Contrary To Law. 2. The Denial Of Exemption Under Section 11 To The Extent Of :- 2 -: Rs.16,60,000/- Is Contrary To Law When The Appellant Had Filed Form 10 Along With The Necessary Resolution For Accumulation Of Income. 3. The Denial Of Exemption By The First Appellate Authority On The Grounds That The Audit Report In Form 1Ob Was Incomplete Is Erroneous & In Any Case The Appellant Ought To Have Been Given An Opportunity To Rebut & Explain The Incompleteness. 4. The Appellant Craves Leave To Raise Additional Grounds.”

For Appellant: Shri P. Ravichandran, CAFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 11Section 11(1)Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, उपा"" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.702/Chny/2024 िनधा"रण वष" /Assessment Year: 2021-22 Chevalier PJ Cherian Arts and The DDI (Exemptions), Cultural Foundation, Vs. Chennai. 45, First Avenue Ashok Nagar, Chennai – 600083. [PAN: AAAAC 8002B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee by : Shri P. Ravichandran, CA ""थ" की ओर से /Revenue by : Shri N. Sanjay Gandhi, JCIT…

THE UNIVERSITY OF BURDWAN,BURDWAN vs. ACIT (EX), CIRCLE-2, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 362/KOL/2022[2018-2019]Status: DisposedITAT Kolkata24 Nov 2022AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri G. H. Sema, CIT, DR
Section 10Section 143(1)Section 143(3)Section 154

…1 The University of Burdwan, AY: 2018-19. IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “A” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 The University of Burdwan Assistant Commissioner of C/o S. N. Ghosh & Income Tax (Exemption), Associates, Advocates, 2, Circle-2, Kolkata. Vs. Garstin Place, 2nd floor, Suite No.203, Off Hare Street, Kolkata-700001 (PAN: AAALT0725D) (Appellant) (Respondent) Present for: Appellant by : Shri Somnath Ghosh, Advocate Respondent by : Shri G. H. Sema, CIT, DR Date of Heari…