Shree Vardhman Stanakvasi Jain Shravak Trust v. Income-tax Officer

172 Taxmann.com 165Income Tax Appellate Tribunal2025#10266 most cited

What is Shree Vardhman Stanakvasi Jain Shravak Trust v. Income-tax Officer authority for?

Denial of exemption under sections 11 and 12 for delay in filing Form No. 10B is not sustainable if substantive conditions for exemption are met, as such delay is a procedural defect that can be condoned in the interest of substantial justice.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Shree Vardhman Stanakvasi Jain Shravak Trust · ITAT · Section 11 · Section 12 · Form 10B · delay in filing · procedural defect · condonation of delay · exemption denied · substantial justice · assessment year 2022-23

Sections most often in play

Section 11Section 12AASection 139(1)Section 11(2)Section 119(2)(b)Section 143(1)Section 139(5)Section 12

Issues it is cited on

section 12a(1)(b)section 80jrectification under section 154section 119(2)(b)section 119(2)section 139(5)section 11(1)section 12a(1)application of incomesection 12aasection 119registration under section 12a

Judgments citing Shree Vardhman Stanakvasi Jain Shravak Trust v. Income-tax Officer

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 vs. ITO Exemption Ward 1, 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…

Gujarat Technological University, Ahmedabad, Gujarat vs. Deputy Commissioner of Income Tax Circle - 1 Exemptions, 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…

Shri Mahavir Gopalan Charitable Trust, Kapadvanj vs. The ITO(Exemptions) Bhavnagar Presently the ITO (Exemption), Vadodara

In the result, appeal filed by the assessee is allowed

ITA 482/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad20 May 2025AY 2013-14
For Appellant: Shri Pamil H Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 11(1)Section 11(2)Section 12ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 482/Ahd/2025 (निर्धारण वर्ष / Assessment Year : 2013-14) Shri Mahavir Gopalan Charitable Trust Nr. Chintamani Derasar, Jesangbhai Seth ni Khadki, Kapadwanj- 387620, Gujarat बनाम / Vs. ITO (Exemptions) Bhavnagar Presently at - ITO (Exemption), Vadodara स्थायी लेखा सं./ जीआइआर सं./PAN/GIR No.: AAATM2471P (Appellant) (Respondent) अपीलार्थी ओर से / Appellant by : Shri Pamil H Shah, A.R. प्रत्यर्थी की ओर से/Respondent by : Shri Ravindra, Sr. D…

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…