Which sections of the Income Tax Act does Social Security Scheme of GICEA v. CIT (Exemptions) come up under?

It is most often cited in judgments turning on Section 11, Section 143(1), Section 139(1), Section 119(2)(b), Section 12A(1)(b), Section 12A.

Social Security Scheme of GICEA v. CIT (Exemptions)

Q: How many judgments cite Social Security Scheme of GICEA v. CIT (Exemptions)?

31 judgments on BharatTax cite Social Security Scheme of GICEA v. CIT (Exemptions) (147 Taxmann.com 283), spanning 2023 to 2026.

147 Taxmann.com 283High Court2023#3817 most cited

What is Social Security Scheme of GICEA v. CIT (Exemptions) authority for?

An assessee trust substantially satisfying conditions for exemption under section 11 should not be denied exemption merely due to delay in filing the audit report in Form 10B, as the legislature has conferred wide discretionary powers to condone such delay.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Social Security Scheme of GICEA v. CIT · section 11 · exemption · delay in filing audit report · Form 10B · condonation of delay · discretionary powers

Sections most often in play

Section 11 Section 143(1)Section 139(1)Section 119(2)(b)Section 12A(1)(b)Section 12A Section 143(1)(a)Section 154

Issues it is cited on

section 10b(8)section 80j(6a)section 12a(1)(b)section 10(20a)public servant section 80j section 12a(b)section 10(46)advancement of general public utility rectification under section 154 carry forward of losses section 119(2)

Judgments citing Social Security Scheme of GICEA v. CIT (Exemptions)

UMMEED FOUNDATION ,VADODARA vs. THE ITO, WARD 3(1)(2), VADODARA

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

SNEHASADAN ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(3), MUMBAI

Appeal of the assessee is allowed for statistical purposes

ITA 2525/MUM/2025[2023-24]Status: DisposedITAT Mumbai18 Jul 2025AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Raj Kuamr Chauhan, Jm

For Appellant: Ms. Vasanti patel, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR

Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUAMR CHAUHAN, JM I.T.A. No. 2525/Mum/2025 (Assessment Year: 2023-24) Snehasadan, Income Tax Officer (Exemption), Vinayalaya, Mahakali Caves Road, Ward-2(3), 6th Floor, MTNL TE Building, Andheri (East), Vs. Mumbai-400093. Pedder Road, Mumbai-400026. PAN: AAATS2756H Appellant) : Respondent) Appellant /Assessee by : Ms. Vasanti patel, AR Revenue / Respondent by : Shri Leyaqat Ali Aafaqui, Sr. DR : 15.07.2025 Date of Hearing : 18.07.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is ag…

SHRI BARWALA PANJRAPOLE,AHMEDABAD vs. THE ITO, WARD-2,EXEMP., AHMEDABAD

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

ITA 88/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Hargovind Singh, Sr. DR

Section 11Section 12A(1)(B)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.88/Ahd/2025 (Assessment Year: 2022-23) Shri Barwala Panjrapole, Vs. Income Tax Officer, C/o. Divyang Shah & Co., Ward-2 (Exemption), Chartered Accountants, 201, Ahmedabad Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C.G. Road, Ahmedabad-380009 [PAN No.AABTS1491A] (Appellant) .. (Respondent) Appellant by : Shri Divyang Shah, A.R. Respondent by: Shri Hargovind Singh, Sr. DR Date of Hearing 10.06.2025 19.06.2025 Date of Pronouncement O R D E R…

R.C SCHOOL OF ST. TERESAS,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(2), MUMBAI

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 2512/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) R.C. Church of St. Josephs ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR3519F] Appellant / Assessee Respondent / Revenue ITA No. 2512/MUM/2025 (AY : 2023-24)) R.C. School of St. Teresa’s ITO Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [PAN No. AAATR0581M] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate…

R.C.CHURCH OF ST. JOSEPHS,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(2), MUMBAI

In the result, the grounds of appeal raised by assessee are allowed for statistical purpose

ITA 1268/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jun 2025AY 2022-23

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

LOKUMAL KISHINCHAND CHARITY TRUST ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(4), MUMBAI

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1267/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

Section 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 143(1)Section 143(1)(a)Section 254(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Lokumal Kishinchand Charity Trust ITO Exemption Ward-1(4), 629-A, Gazdar House, 3rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [PAN No. AAATL2570L] Appellant / Assessee Respondent / Revenue Assessee by Ms. Vasanti B. Patel, Advocate Revenue by Shri Vijay Kr. G. Subramanyam, Sr. DR Date of institution of appeal 25.02.2025 Date of hearing 22.04.2025 Date of pronouncement 28.05.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.444/Ahd/2025 (Assessment Year: 2018-19) Koshambh Charitable Trust, Vs. Centralized Processing 301, 3rd Floor, Gamthi Complex, Centre, (CPC), Bangalore Opp. B.P.C. House, Productivity Jurisdictional AO Road, Vadodara-390007 Income Tax Officer, Exemption Ward, Aaykar Bhavan, Vadodara [PAN No.AABTK8442P] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R. Shah, A.R. Respondent by: Shri Veerbadram Vislavath, Sr. DR 15.05.2025 Date of Hearing Date of Pronouncement…

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…

KAKADIYA PARIVARNA KULDEVI SHREE BRAHMANI KHODIYAR TRUST,AMRELI vs. THE ITO EXEMPTION, WARD(2), RAJKOT., 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…

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…

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE ITO (EXEMPTION), WARD(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed

ITA 902/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (अपीलाथ"/Appellant) : (""यथ"/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, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

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

Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.902/RJT/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The ITO (Exemption) बनाम Plot No.1, DC-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. PAN : AABTS 1102 L (अपीलाथ"/Appellant) : (""यथ"/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, Sr-DR सुनवाई क" तार"ख /Date of Hearing : 28/01/2025 घोषणा क" त…

INCOME TAX OFFICER, NEW DELHI vs. ASCENT EDUCATIONAL FOUNDATION, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 3734/DEL/2024[2022]Status: DisposedITAT Delhi27 Dec 2024

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman, Ita No:- 3734/Del/2024 (Assessment Year: 2022)

For Appellant: Ms. Sanya AdvFor Respondent: Sh. Rajesh Mahajan, Sr. DR

Section 11Section 11(1)(a)Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154

…ITA No.-3734/Del/2024 Ascent Educational foundation IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER, ITA No:- 3734/Del/2024 (Assessment Year: 2022) Income Tax Officer, Ascent Educational New Delhi. Vs. Foundation, New Delhi. PAN No: AABTA6097N APPELLANT RESPONDENT Revenue by : Sh. Rajesh Mahajan, Sr. DR Assessee by : Ms. Sanya Adv. Date of Hearing : 18.12.2024 Date of Pronouncement : 27.12.2024 ORDER PER Mahavir Singh, VP: This appeal by Revenue is arising out of the order of the Commissioner of Inc…

INDIAN REDCROSS SOCIETY ANAND DISTRICT BRANCH,ANAND vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 697/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Kaushani Shah, A.RFor Respondent: Shri Sanjay Kumar, Sr. D.R

Section 11Section 119(2)(b)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.697/Ahd/2024 (Assessment Year: 2017-18) Indian Redcross Society Anand Vs. Income Tax Officer, District Branch, Ward Exemption, Red Cross Bhavan, Nr. Sardargunj Vadodara Samiti, Opp. Municipal Office Sardarganj Road, Anand-388001 [PAN No.AAATI9551L] (Appellant) .. (Respondent) Appellant by : Ms. Kaushani Shah, A.R. Respondent by: Shri Sanjay Kumar, Sr. D.R. 23.10.2024 Date of Hearing Date of Pronouncement 23.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL ME…

MATHA EDUCATIONAL INSTITUTIONS,COCHIN vs. THE ITO,EXEMPTION WARD , KOCHI

ITA 448/COCH/2023[2017-18]Status: DisposedITAT Cochin23 Oct 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Jameskutty Antony, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Accountant Member ITA No. 448/Coch/2023 & SA No. 84/Coch/2023 (Assessment Year: 2017-18) Matha Educational Institutions The Income Tax Officer Gandhi Nagar (Exemption) vs. Ernakulam 682017 Kochi [PAN: AACTM9460C] (Appellant) (Respondent) Appellant by: Shri Jameskutty Antony, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal ITA.No.448/Coch/2023 along with stay application S…

THE SIRUR SHIKSHAN PRASARAK MANDAL,PUNE vs. ACIT, EXEMTION CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 609/PUN/2024[2021-22]Status: DisposedITAT Pune04 Sept 2024AY 2021-22

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.609/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 The Sirur Shikshan Prasarak Vs. ACIT, Exemption Mandal, Circle, Pune. 2, Shirur, S.O. Pune, Pune- 412210. PAN : AADTT7639M Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ajay Kumar Keshari Date of hearing : 11.07.2024 Date of pronouncement : 04.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 31.01.2024…

DAMANI WELFARE AND CULTURAL ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

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

ITA 3150/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Aug 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 11Section 11(1)(d)Section 119(2)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 8

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H(SMC)’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER M/s. Damani Welfare Vs. Income Tax Officer, And Cultural Mumbai Association, Mumbai 903, Dalamal House 206, J.B. Marg Nariman Point Maharashtra – 400 021 PAN/GIR No.AAICD2940F (Appellant) .. (Respondent) Assessee by Ms. Vasanti B Patel Revenue by Shri Aditya Manohar Rai Date of Hearing 08/08/2024 Date of Pronouncement 08/08/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 03/05/2024 passed by Ad…

SNEHASADAN ,MUMBAI vs. DEPUTY DIRECOTR OF INCOME TAX , BANGALORE

Appeal is allowed in above terms

ITA 2225/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Jul 2024AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Ms. Vasanti PatelFor Respondent: Dr. Kishor Dhule, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA.No.2225/Mum./2024 Assessment Year 2022-2023 Snehasadan, The Income Tax Officer, Vinayalaya, Amrut Nagar, Exemption, Ward-2(3), 6th Chakala, Behind Holy vs. Floor, MTNL TE Bldg., Family Church, Pedar Road, Mumbai. Andheri (East), Mumbai. PIN – 400 026. PIN – 400 093 PAN AAATS2756H (Appellant) (Respondent) For Assessee : Ms. Vasanti Patel For Revenue : Dr. Kishor Dhule, CIT-DR Date of Hearing : 23.07.2024 Date of Pronouncement : 24.07.2024 ORDER PER SAT…

JAN KALYAN TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 187/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2020-21

Bench: Commissioner Of Income Tax (Appeals). The Appeal Was Rejected On The Ground That Ld. Cit(A) Has Not Been Empowered U/S 119(2)(B) Of The Act To Condone The Delay In Filing Form 10B Beyond The Period Of Limitation.

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2020-21 Jan Kalyan Trust The Income Tax 19B, Parul Nagar Officer, Bhuyangdeo Char Rasta Vs Ward-1 (Exemptions), Ghatlodia, Ahmedabad, Ahmedabad Gujarat-380061 PAN: AAATJ3952G (Respondent) (Appellant) Assessee Represented: Shri Chirag Shah, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-05-2024 Date of pronouncement : 19-06-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the As…

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R

Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year : 2018-19 Shiksha Foundation, The ITO, B/2 Sahana Appartment, Ward-2 (Exmp), Kankaria Road, Vs Ahmedabad Ahmedabad (Respondent) PAN: AALTS6277Q (Appellant) Assessee by: Shri Divyang Shah, A.R. Revenue by: Shri Santosh Kumar, Sr. D.R. Date of hearing : 30-05-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of In…

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