Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer

150 Taxmann.com 361Income Tax Appellate Tribunal2023#10884 most cited

What is Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer authority for?

An assessee filing its income tax return within the time prescribed under Section 139(4) is eligible for the benefits of Sections 11 and 12, and these benefits cannot be denied by invoking Section 12A(1)(ba).

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2025.

Also referred to as

Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer · Section 139(4) · Section 11 · Section 12 · Section 12A(1)(ba) · filing return late · exemption denial · charitable trust registration

Also reported as

200 ITD 662

Sections most often in play

Section 139(1)Section 139(4)Section 143(1)(a)Section 11Section 11(2)Section 12Section 12ASection 12A(1)(ba)

Issues it is cited on

section 139(4a)section 12a(1)(b)accumulation of incomesection 139(4)section 11(2)section 12aasection 12a(1)section 143(1)(a)section 119registration under section 12asection 12asection 12

Judgments citing Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…he conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench of the Tribunal in case of Shri Rajkot Vishashrimali Jain Samaj v. ITO 200 ITD 662.* - *4. On the other hand, ld. DR has submitted that the assessee did not claim exemption u/s 11 & 12 of the Act in the return of income therefore, the claim of the assessee cannot be entertained by the AO in absence of revised return of income for making a fresh claim. Ld. DR has further submitted that* *even as per the proviso to section 12A(2…

The Gasper Education Society, Kolkata vs. ITO, Ward 7(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 871/KOL/2025[2018-2019]Status: DisposedITAT Kolkata25 Jun 2025AY 2018-2019

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.871/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) The Gasper Education Society Vs Ito Ward-7 (1), Kolkata 40A, Ajc Bose Road, Nonapukur Tram Depot, Kolkata-700017 Pan No. :Aaabt 0159 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Giridhar Dhelia, Advocate रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Dated 06.03.2025 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1074097940(1) For The Assessment Year 2018-2019. 2. Shri Giridhar Dhelia, Ld. Advocate Appeared On Behalf Of The Assessee. Shri P.N.Barnwal, Ld. Cit-Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Return Filed By The Assessee Was Processed & The Assessment Came To Be Completed U/S.143(3) Of The Act, Wherein The Assessing Officer Has Denied The Assessee The Benefit Of Sections 11 & 12 Of The Act On The Ground That The Return Filed By The Assessee Was U/S.139(4) Of The Act. It Was The Submission That The Ld. Cit(A) Has Also Confirmed The Order Of The Assessing Officer. Ld.Ar Drew Our Attention To The Circular Issued By The Cbdt In F.No.173/193/2019-Ita-

For Appellant: Shri Giridhar Dhelia, AdvocateFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 11Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 143(1)(a)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.871/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) The Gasper Education Society Vs ITO Ward-7 (1), Kolkata 40A, AJC Bose Road, Nonapukur Tram Depot, Kolkata-700017 PAN No. :AAABT 0159 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Giridhar Dhelia, Advocate रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 25/06/2025 घोषणा की तारीख/Date of Pronouncement : 25/06…

DCIT, Middletonton Row vs. Bishnupur Public Education Institute, Bishnupur

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

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Bishnupur Public Education Institute DCIT 10B, Middleton Row, 5 th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) PAN No. AABTB4176D Assessee by : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, ARs Revenue by : Shri Subhendu Datta, DR Date of hearing: 03.02.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Ce…

Ragigudda Sri Prasanna Anjaneya Swamy Bhakta Mandali Trust, Bangalore vs. Income Tax Officer, Ward-2. (Exemption), Bangalore

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1083/BANG/2023[2016-17]Status: DisposedITAT Bangalore14 Feb 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos.1082, 1083/Bang/2023 Assessment Years : 2015-16, 2016-17 M/s. Ragigudda Sri Prasanna Anjaneya Swamy, Vs. ITO, 9th Block, Jayanagar, Ward - 2(Exemption), Bangalore -560 069. Bangalore. PAN : AAATR 1439 A Appellant Respondent Assessee by : Shri. Shreehari Kutsa, Advocate. Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bangalore. Date of hearing : 02.12.2024 Date of Pronouncement : 14.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals…

Ragigudda Sri Prasanna Anjaneya Swamy Bhakta Mandali Trust, Bangalore vs. Income Tax Officer, Ward-2. (Exemption), Bangalore

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1082/BANG/2023[2015-16]Status: DisposedITAT Bangalore14 Feb 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos.1082, 1083/Bang/2023 Assessment Years : 2015-16, 2016-17 M/s. Ragigudda Sri Prasanna Anjaneya Swamy, Vs. ITO, 9th Block, Jayanagar, Ward - 2(Exemption), Bangalore -560 069. Bangalore. PAN : AAATR 1439 A Appellant Respondent Assessee by : Shri. Shreehari Kutsa, Advocate. Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bangalore. Date of hearing : 02.12.2024 Date of Pronouncement : 14.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals…

Satara Education Society, Satara vs. DCIT (E) Circle, Pune

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

ITA 1054/PUN/2024[2020-21]Status: DisposedITAT Pune06 Dec 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1054/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. Dcit (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. Pan : Aabts9280K Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By Shri Ajay Kumar Keshari : Date Of Hearing 08.10.2024 : Date Of Pronouncement : 06.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2024 Passed By Ld. Addl./Jcit(A), Thiruvanantpuram For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Erred In Laws & On Facts In Confirming The Appellant'S Income Assessed By The Learned Ao Amounting To Rs.11,68,77,245/- Instead Of Returned Income Of "Nil" As Declared By Appellant.

For Appellant: Shri Kishor Phadke
Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1054/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. DCIT (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. PAN : AABTS9280K Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by Shri Ajay Kumar Keshari : Date of hearing 08.10.2024 : Date of pronouncement : 06.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.…

Akshay Academy, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 199/IND/2024[2018-19]Status: DisposedITAT Indore20 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

Section 10Section 11Section 12A

…he conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench of the Tribunal in case of Shri Rajkot Vishashrimali Jain Samaj v. ITO 200 ITD 662. 4. On the other hand, ld. DR has submitted that the assessee did not claim exemption u/s 11 & 12 of the Act in the return of income therefore, the claim of the assessee cannot be entertained by the AO in absence of revised return of income for making a fresh claim. Ld. DR has further submitted that even as per the proviso to section 12A(2) there…

Shri Mahudi Madhupuri Jain Nsm Bhojanshala & Prashadi Bhavan, Mahudi vs. The Income Tax Officer, Ward-2, Exemption, Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 184/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Aarsi Prasad, CIT- DRFor Respondent: Date of Hearing
Section 11Section 119(2)(b)Section 12A(1)(b)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 184/Ahd/2024 ("नधा"रण वष" / Assessment Year :2020-21) Shri MahudiMadhupuri Jain CPC, Bangalore बनाम/ NSMBhojanshala&PrashadiBhavan Present Vs. Mahudi, Taluka: Mansa, Dist: Jurisdiction - Gandhinagar, Gujarat - 382855 ITO Ward-2, Exemption, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATS6951L (Appellant) .. (Respondent) Shri M. K. Patel, Advocate अपीलाथ" ओर से/Appellant by : Shri Aarsi Prasad, CIT- DR ""यथ" क" ओर से/Responde…

Rajasthan Medical Relief Society, Administrative Block vs. ITO Exemption Ward, Cr Building

In the result, the appeal of the assessee is allowed

ITA 740/JPR/2023[2018-2019]Status: DisposedITAT Jaipur01 Apr 2024AY 2018-2019

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 11Section 12Section 12ASection 12A(1)(b)Section 143(1)Section 154

…ealt by the coordinate bench of Ahmedabad in the case of ITO(E) Vs. Shri Laxmanarayan Dev Shrishan Seva Khendra ITA No. 410/Ahd/2022 order dt. 19.05.2023 (Ahmedabad) (Trib.) and Rajkot bench in the case of Sh. Rajkot Vishashrimali Jain Samaj Vs. ITO (2023) 200 ITD 662 (Rajkot) (Trib.). On being consistent to the view in the matter we direct the ld. Jurisdiction Assessing Officer (JAO) to consider the Form no. 10B through belated and allow the claim of exemption u/s. 11 of the Act to the assessee. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 01/04/2024. ¼ Mk0…

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

…icer (JAO) to verify the Form No. 10B and allow the claim of exemption u/s. 11 and compute the total income. Thus the grounds raised by the Revenue is devoid of merits and the same is liable to be dismissed. Sh. Rajkot Vishashrimali Jain Samaj Vs. ITO (2023) 200 ITD 662 (Rajkot) (Trib.) The relevant para 6.1 to 6.3 is reproduced as under:- 6.1 The first issue for consideration is the impact of delay in furnishing Form 10B beyond the due date prescribed under the Act. Section 12A(b) of the Act mandates that Form 10-B has to be furnished within the specified date (which in the instant case is 15-10-2021) as referr…