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.

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) (147 Taxmann.com 283)

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.

Al Ameen Education Society, Pune vs. Income Tax Officer, Exemption, Kolhapur

ITA 168/PUN/2024[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.167 & 168/PUN./2024 Assessment Years 2016-2017 & 2017-2018 Al Ameen Education The Income Tax Officer, Society, 5883, B-Block, (Exemption), Aayakar Bhavan, Gothan Galli, Miraj. 31-C/2, E-Ward, Tara Bai Park, vs. PIN – 416 410. KOLHAPUR – 416 003. Maharashtra. Maharashtra. PAN AAATA8544M (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 ORDER P…

Al Ameen Education Society, Pune vs. Income Tax Officer, Exemption, Kolhapur

ITA 167/PUN/2024[2016-17]Status: DisposedITAT Pune07 Jun 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.167 & 168/PUN./2024 Assessment Years 2016-2017 & 2017-2018 Al Ameen Education The Income Tax Officer, Society, 5883, B-Block, (Exemption), Aayakar Bhavan, Gothan Galli, Miraj. 31-C/2, E-Ward, Tara Bai Park, vs. PIN – 416 410. KOLHAPUR – 416 003. Maharashtra. Maharashtra. PAN AAATA8544M (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 ORDER P…

Chandi Karakhandar Association, Kolhapur vs. Income Tax Officer, Exemption, Kolhapur

Appeal is allowed for statistical

ITA 295/PUN/2024[2017-18]Status: DisposedITAT Pune16 May 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Manish Mehta

Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.295/PUN./2024 Assessment Year 2017-2018 Chandi Karakhandar Association, Main Road, The Income Tax Officer, Hupari, Near Hira [Exemption], Aayakar Theatre, Hatkanangale, vs. Bhavan, 31, C/2, E-Ward, Hupari, Dist.KOLHAPUR. Tarabaipark, KOLHAPUR. PIN - 416 203. Maharashtra. PIN – 416 003. Maharashtra. PAN AABTC3771D (Appellant) (Respondent) For Assessee : Shri Kishor Phadke For Revenue : Shri Manish Mehta Date of Hearing : 22.03.2024 Date of Pronouncement : 16.05.2024 ORDER This assessee’s app…

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

…t from the judicial pronouncements in the following decisions: 1. Sarvodaya Charitable Trust vs. ITO (Exemption) 125 Taxmann.com 75 (Gujarat) 2. CIT vs. Xavier Kelavani Mandal 41 Taxmann.com 184 (Gujarat) 3. Social Security Scheme of GICEA vs. CIT (Exemption) 147 Taxmann.com 283 (Gujarat) Wherein the courts have held the assessee trust having substantially satisfied conditions for availing exemption u/s 11 of the IT Act, 1961, it should not be denied exemption merely on bar of limitation especially when legislature had conferred wide discretionary powers to condone such delay in filing Audit Report in Form 10B.…