Shree Charitable Trust v. ITO

158 Taxmann.com 159Income Tax Appellate Tribunal2004#22835 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 11 Section 139(1)Section 154 Section 11(2)Section 11(5)Section 12 Section 12A

Issues it is cited on

section 143(1)section 11

Judgments citing Shree Charitable Trust v. ITO

Shri Ekta Education Trust, Keshod vs. The ITO Exemption, Ward (2), Rajkot.

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

ITA 177/RJT/2025[2022-23]Status: DisposedITAT Rajkot29 Aug 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 177/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aafts 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri D.M.Rindani, A.R. & Ms. Devina Patel, Ar राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 13/08/2025 घोषणा क" तार"ख/Date Of Pronouncement : 29/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2022-23, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The Learned Commissioner Of Income Tax(Appeal)/Addl/Jcit(A)-1, (In Short “Ld.Cit(A)”, Dated 12.02.2025, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Centre/Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Learned Addl/Jcit(A)-1, Visakhapatanam, Erred In Confirming The Action Of The Cpc, Bangalore By Failing To Appreciate That The Actin Of Cpc, Bangalore In Making Adjustments To The Returned Income Of The Appellant By Way Of Intimation U/S 143(1) Of The Act & In Denying The Benefit Of Sec.11 Of The Appellant Was Not A Case Of Permissible Prima Facie Adjustment.

For Appellant: Shri D.M.Rindani, A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R

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

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 177/RJT/2025 ("नधा"रण वष"/Assessment Year: (2022-23) Shri Ekta Education Trust बनाम Income Tax Officer (Exemption), Professional Academy Primary Ward-2, Rajkot, New Aayakar /Vs. School, Gokuldham Mangrole Road, Bhawan, Race Course Ring Keshod-362 220 Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAFTS 1570 G (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant by : Shri D.M.Rin…

Shri Kutch Visa Oswal Jain Derawasi Sangh Bidada, Mandvi vs. The ITO Exemption, Ward (1), Rajkot.

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

ITA 160/RJT/2025[2017-18]Status: DisposedITAT Rajkot04 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 11Section 11(2)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 160/RJT/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The ITO Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS0457L (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. (DR) Date of Hearing : 21 /07/2025 Da…

Kakadiya Parivarna Kuldevi Shree Brahmani Khodiyar Trust, Amreli vs. The ITO Exemption, Ward(2), Rajkot.

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

ITA 140/RJT/2025[2021-22]Status: DisposedITAT Rajkot28 Apr 2025AY 2021-22

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR

Section 11Section 11(1)(a)Section 12ASection 139Section 139(1)Section 143(1)Section 154Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH “SMC”, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Assessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The ITO Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli PAN : AADTK 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee by : Shri D.M. Rindani, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, ld.Sr.DR सुनवाई क" तार"ख /Date of Hearing : 13/03/2025 घोषणा क" तार"ख /Date of Pronouncement : 28/04/2025 आदेश / O R D E R Per, Dr. ARJUNLAL SAINI AM; Captioned appeal…