Shree Bhakt Samaj Vikas Education Trust v. Assistant Commissioner of Income-tax (Exemption)

175 Taxmann.com 1076Income Tax Appellate Tribunal2025#13645 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

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

Issues it is cited on

section 143(1)(a)income-tax officer section 12a section 12 assistant commissioner section 143(1)section 11 section 143 prescribed section 14 india total income

Judgments citing Shree Bhakt Samaj Vikas Education Trust v. Assistant Commissioner of Income-tax (Exemption)

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2492/BANG/2025[2022-23]Status: DisposedITAT Bangalore07 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2491/BANG/2025[2021-22]Status: DisposedITAT Bangalore07 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT

Section 11Section 119Section 12ASection 143

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1684/Ahd/2025 Assessment Year: 2024-25 Electronics & Quality CPC, Bengaluru Development Centre Current Juris-The B-177/178 GIDC, Vs Dy.CIT (Exemption), Electronic Centre, Circle-1, Sector-25, Ahmedabad Gandhingar, Guajrat-382024 PAN: AAATE0718R (Respondent) (Appellant) Assessee Represented: Ms. Arti Shah A.R. Revenue Represented: Shri R P Rastogi, CIT-DR Date of hearing : 25-03-2026 Date of pronouncement : 27-03-2026 आदेश/ORDER PER: T.R. SENTHI…

VISHVA KALYAN FOUNDATION,SURENDRANAGAR vs. ITO WARD 2 EXEMPETION AHMEDABAD, AHMEDAABD

In the result, the appeal of the assessee is allowed

ITA 1992/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Smt. Annapurna Gupta

For Appellant: Shri Gaurang Khakhkhar, CAFor Respondent: Shri Rameshwar P Meena, SR-DR

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No.1992/Ahd/2025 Assessment Year : 2020-21 Vishva Kalyan Foundation, Vs Income Tax Officer-Ward 2 Block No. 1, . (Exemption), Nandanvan park, Ahmedabad-380015 Opp. Mitra Mandal Vadi, Surendranagar Gujarat - 363001 [PAN No.AACTV4240P] (Appellant) .. (Respondent) Appellant by : Shri Gaurang Khakhkhar, CA Respondent by: Shri Rameshwar P Meena, SR-DR Date of Hearing 28.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:…

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR

Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.248/Ahd/2025 (Assessment Year: 2022-23) Electronics & Quality Vs. Deputy Commissioner of Development Centre, Income Tax (Exemption), B-177/178 GIDC, Electronic Circle-1, Centre, Sector-25, Gandhinagar, Vejalpur Gujarat-382024 [PAN No.AAATE0718R] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, CA Respondent by: Shri R. P. Rastogi, CIT-DR Date of Hearing 13.10.2025 Date of Pronouncement 22.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

INSTITUTE OF DEFENCE STUDIES AND RESEARCH FOUNDATION (IDSRF),AHMEDABAD vs. THE ITO EXEMPTION, WARD (1), AHMEDABAD., AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1047/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Pratik Sharma, Sr. DR

Section 11Section 11(1)(a)Section 13Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1047/Ahd/2025 (Assessment Year: 2023-24) Institute of Defence Studies and Vs. Income Tax Officer Research Foundation(IDSRF), (Exemption), GUSEC West Wing, Nr. Ward-1, Department of Botany University, Ahmedabad Ahmedabad-380009 [PAN No.AAFCI7447D] (Appellant) .. (Respondent) Appellant by : Ms. Devina Patel, AR Respondent by: Shri Pratik Sharma, Sr. DR 05.08.2025 Date of Hearing Date of Pronouncement 13.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: T…