Trib.) (b) Bhagwant Kishore Memorial Educational Society v. ITO

209 ITD 179Income Tax Appellate Tribunal2024#19932 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 11 Section 119(2)(b)Section 12A(1)(b)Section 12A Section 12A/AB Section 254(1)Section 10B Section 12

Issues it is cited on

section 12a(1)(b)section 119(2)section 119(2)(b)section 254(1)application of income delay in filing appeal section 119 section 254 section 12a section 11 condonation of delay section 25

Judgments citing Trib.) (b) Bhagwant Kishore Memorial Educational Society v. ITO

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)

…5) 171 taxmann.com 269 (Bom),  M/s. ArhamMitra Mandal vs. ITO ITA No. 1110/Bang/2023,  Snehasadan vs. ITO(E) ITA No. 2225/Mum/2024,  The National Sodality Centre vs. ITO ITA No. 2733/Mum/2024,  Bhagwant Kishore Memorial Education Society vs. ITO(E) (2024) 209 ITD 179,  Kedar Nath Saraf Charity Trust vs. DDIT CPC, Bangalore (2024) 207 ITD 161,  ITO Vs. P K Kirshnan Educational Trust (2024) 207 ITD 7. 4. On the other hand, ld. Sr. DR for the Revenue on the plea of condonation by delay submits that the bench may take decision as per law. On merit, the ld. Sr. DR for revenue submits that the assessee has not f…

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)

SAMPOORNA SEVA CHARITABLE TRUST,ALAKNANDA, SOUTH DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(1), DELHI, CIVIC CENTRE, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 5594/DEL/2024[2022-23]Status: DisposedITAT Delhi04 Jun 2025AY 2022-23

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

For Appellant: Shri Shivam Malik, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 11Section 12ASection 250

…not mandatory, and that a mere delay in filing cannot be a bar to an assessee claiming lawful exemption :- (a) B. R. Hospital Research Institute v. ITO [2024] 167 taxmann.com 389 (Delhi - Trib.) (b) Bhagwant Kishore Memorial Educational Society v. ITO [2024] 209 ITD 179 (Delhi - Trib.) 4 2.3 Ld. AR submitted that the ld. CIT(A) while dismissing the appeal of the assessee has relied upon the judgment of the Hon'ble Supreme Court in CIT V. Wipro Ltd. [2022] 140 taxmann.com 223 (SC) and observed that time limit for filing Form 10B is mandatory. He submitted that ld. CIT (A) has observed this despite noting the dif…

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…