Shiksha Foundation v. Income Tax Officer (Exemption)

164 Taxmann.com 757Reported decision2024#11204 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 11 Section 139(1)Section 143(1)Section 11(2)Section 12AA Section 154 Section 80J Section 12A

Issues it is cited on

section 12a(1)(b)section 80j rectification under section 154 section 11(2)section 119(2)(b)assistant director application of income section 12a(1)section 12aa registration under section 12a section 119 section 12a

Judgments citing Shiksha Foundation v. Income Tax Officer (Exemption)

SWARNIMTOUCH SOLUTIONS PRIVATE LIMITED,AHMEDABAD vs. ITO WARD 4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2466/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2024-25

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Hardik Vora, ARFor Respondent: Shri C Dharani Nath, Sr. DR

Section 139(1)Section 143(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.2466/Ahd/2025 (Assessment Year: 2024-25) Swarnimtouch Solutions Pvt. Ltd., Vs. Income Tax Officer, A-906, Dev Aurum, Anand Nagar Ward-4(1)(1), Cross Road, Ahmedabad-380015 Ahmedabad [PAN No.AAYCS2087G] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, AR Respondent by: Shri C Dharani Nath, Sr. DR 09.03.2026 Date of Hearing Date of Pronouncement 12.03.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

AARTI SINGAL FOUNDATION,NEW DELHI vs. CENTRALIZED PROCESSING CENTER, BENGALURU

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

ITA 89/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Dec 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year : 2021-22 Aarti Singal Foundation, Vs. Cpc, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. Pan: Aacta1263F

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 11(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2021-22 Aarti Singal Foundation, Vs. CPC, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. PAN: AACTA1263F (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar, CA & Shri Ankur Agarwal, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 09.12.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 25.11.2024 of the ld. Commissioner of Income-tax (A…

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD , GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1 EXEMPTIONS, AHMEDABAD, GUJARAT, 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) (…

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…

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

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

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.444/Ahd/2025 (Assessment Year: 2018-19) Koshambh Charitable Trust, Vs. Centralized Processing 301, 3rd Floor, Gamthi Complex, Centre, (CPC), Bangalore Opp. B.P.C. House, Productivity Jurisdictional AO Road, Vadodara-390007 Income Tax Officer, Exemption Ward, Aaykar Bhavan, Vadodara [PAN No.AABTK8442P] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R. Shah, A.R. Respondent by: Shri Veerbadram Vislavath, Sr. DR 15.05.2025 Date of Hearing Date of Pronouncement…

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

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

Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1238/SRT/2024 (Assessment Year: 2022-23) Jayshri Gopallal Maharajshrini Vs. Assistant Director of Income Surat Srusti Trust, Tax, CPC, Bengaluru Makanjipark Society, Nr. Balashram, Katargam, Income Tax Officer, (JAO), Surat-395004 Exemption Ward, Surat [PAN No.AAATJ1753H] (Appellant) .. (Respondent) Shri Chitrang Vaiwala, C.A. from the office Appellant by : of Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, CIT DR Date of Hea…

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…

M/S. SARVADEIVATHA EDUCATION TRUST(REGD),KODAGU vs. THE INCOME TAX OFFICER, EXEMPTIONS, WARD, MYSORE

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

ITA 1396/BANG/2024[2022-23]Status: HeardITAT Bangalore06 Sept 2024AY 2022-23

Bench: Smt. Beena Pillai & Shri Ramit Kocharassessment Year : 2022-23

For Respondent: Ms. Sunaina Bhatia

Section 11Section 119Section 119(2)(B)Section 12ASection 139Section 143Section 143(1)Section 234BSection 249

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year : 2022-23 M/s. Sarvadeivatha Education Trust [Regd], The Income Tax Aruvathiklu, Officer, Via Gonikoppal, Exemptions Virajpet Taluk, Ward, Kodagu – 571 213. Mysore. Vs. PAN: AALTS9132Q APPELLANT RESPONDENT : Ms. Sunaina Bhatia, Assessee by Advocate Revenue by : Ms. Neha Sahay, JCIT-DR Date of Hearing : 05-09-2024 Date of Pronouncement : 06-09-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 10/07/2024 passed by Ld.CIT…