SNDP Yogam v. ADIT (Exemption)

68 Taxmann.com 152Income Tax Appellate Tribunal2016#10713 most cited

What is SNDP Yogam v. ADIT (Exemption) authority for?

An assessee is eligible for exemption under section 11 of the Income-tax Act, 1961, even if registration under section 12AA was granted after the assessment year, provided the denial of exemption was solely based on the absence of such registration.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

SNDP Yogam v. ADIT · section 11 · section 12A · section 12AA · exemption · registration · condonation of delay · assessment year

Sections most often in play

Section 10(23BBA)Section 11Section 12ASection 12AASection 12ABSection 143(3)

Issues it is cited on

section 12a(2)section 12aaregistration under section 12asection 12asection 12absection 12section 11condonation of delaysection 25section 143section 14section 143(3)

Judgments citing SNDP Yogam v. ADIT (Exemption)

Sree Anjaneya Medical Trust, Kozhikode vs. Assistant Commissioner of Income Tax Circle 2 (1), Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial Member Sree Anjaneya Medical Trust ACIT, Circle - 2 17/501X-1, kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [PAN: AAHTS3844B] (Appellant) (Respondent) Appellant by: Shri Surendranath Rao, CA Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Nationa…

Kaumara Madalayam, Coimbatore vs. Deputy Commissioner of Income Tax (Exemptions), Coimbatore

In the result, the appeal of the assessee is allowed

ITA 680/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner Of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [Pan: Aabtk 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee By : Shri N.V. Krishnan, Advocate IjथG की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023-24/1059915043(1), Dated 19.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Coimbatore For The Assessment Year 2015-16 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 12.12.2017. :- 2 -: 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 10Section 11Section 12ASection 143(3)Section 6(18)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, उपा ! एवं "ी एस. आर. रघुनाथा, लेखा सद* के सम! BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [PAN: AABTK 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee by : Shri N.V. Krishnan, Advocate IJथG की ओर से /Revenue by : Shri N. Sanjay Gandhi, JCIT…

Pune Mathadi Hamal and Other Manual Workers Board, Pune vs. Income Tax Officer, Ward-5(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1012/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal and Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, s Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. PAN: AAALP0097L Appellant/ Assessee Respondent /Revenue Assessee by Shri Vipul Joshi – AR Revenue by Shri Ajay Kumar Keshari & Shri Rajesh Gawali– DR’s Date of hearing 17/04/2024 Date of prono…

NA vs. Ari Malesar Behdin Anjuman, Navsarivs.Income Tax Officer, Exemption Ward, Surat

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

Section 11Section 156Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.336/SRT/2023 (AY 2013-14) (Hearing in Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1st Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, PAN No. AAATN 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant िनधा"रती की ओर से /Assessee by Shri Hiren R. Vepari, C.A राज" की ओर से /Revenue by Shri Vinod Kumar,…

Idara Auqaf Aslamia Trust, Jammu & Kasahmir vs. Income Tax Officer Ward Anantnag, Jammu and Kashmir

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

ITA 261/ASR/2018[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 139Section 143(3)Section 234ASection 234BSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 261/Asr/2018 Assessment Year: 2009-10 Idara Aquaf Islamia Trust, Vs. Income Tax Officer, Pampore, Kashmir (J & K) Ward Anantnag, Kashmir (J & K) [PAN: AAATI 7697H] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 15.11.2022 Date of Pronouncement: 31.01.2023 ORDER Per Anikesh Banerjee, JM: The instant appeal was filed by the assessee against the order passed by the Ld. Commis…

Prajapati Samaj Maoli Bazar, Na vs. Arivs.Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/o-Ganpatbhai Mistri, At Commissioner of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National e-Assessment Centre, Navsari-396436. (Gujarat) Delhi. PAN No. AABTP 2604 E Appellant/ assessee Respondent/ revenue Assessee represented by Shri Hiren Vepari, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 09/01/2023 Date of pronouncement 09/01/2023 Order under Section 254(1)…

M/S Institute Management Committee(Imc), Bagalkot vs. Income Tax Officer Ward-1, Bagalkot

In the result, appeal of the Assessee is treated as allowed for statistical purposes

ITA 157/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 Jun 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2015-16

For Appellant: Shri Ravishankar, S.V., AdvocateFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 10Section 11Section 12Section 12ASection 12A(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2015-16 Institute Management Committee (IMC), Vs. The Income Tax Officer, Govt. ITI College, Ward 1, Bilagri Cross, Bilagi Dist. Bagalkot. Bagalkot – 587 116. Karnataka. PAN: AAAAI 2631N APPELLANT RESPONDENT Appellant by : Shri Ravishankar, S.V., Advocate Respondent by : Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2020 Date of Pronouncement : 19.06.2020 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the Asses…

NA vs. Ari Malesar Behdin Anjuman, Navsari

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

…Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 1 of 14 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.272/SRT/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari s Exemption Ward, Surat. Taluka, Navsari – 396 445. . [PAN: AAATN 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri H.R.Vepari – CA र…

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…Gyan Sagar Society आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner of C/o Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) PAN No.AKGPJ5075N Revenue by Shri K.G. Goyal, Sr. DR Assessee by Shri Morish Goyal & N.D. Patwa, Advocates Date of Hearing 17.7.2018 Date of 26.7.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertain…

ITO (Exemption), Jaipur vs. Shri Rampal Wale Hunmanji Devalay Trust, Jaipur

In the result, appeal of the Revenue in ITA No

ITA 1095/JPR/2016[2012-13]Status: DisposedITAT Jaipur31 May 2017AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.”

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Shri R.A. Verma (ACIT) fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1095/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke The ITO (E), M/s Shri Rampalwale Hanumanji Vs. Ward-1, Devealaya Trust, Jaipur. Village-Sirsi Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AADTS 6541 F vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (ACIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal…

SNDP Yogam v. ADIT (Exemption) (68 Taxmann.com 152) — Cited in 10 Judgments | BharatTax