Yashwantrao Chavan Maharashtra Open University v. Commissioner of Income-tax (Exemption)

175 Taxmann.com 988Reported decision2025#13604 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 11(3)Section 143(1)Section 115BBISection 11(2)Section 11(2)(a)Section 11(3)(c)Section 12ABSection 10(23C)

Issues it is cited on

section 11(2)(a)application of income for charitable purposessection 11(3)accumulation of incomesection 113section 11(2)retrospective amendmentsection 12aaapplication of incomesection 12abliable to taxsection 143(1)(a)

Judgments citing Yashwantrao Chavan Maharashtra Open University v. Commissioner of Income-tax (Exemption)

Navalmal Firodia Memorial Hospital Trust, Pune vs. Income Tax Officer, Exemption Ward 1(2), Pune

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

ITA 2460/PUN/2025[2023-24]Status: DisposedITAT Pune10 Feb 2026AY 2023-24

Bench: the learned CIT(A), the same has neither been taken note of or distinguished in any manner. Not following the binding Judicial precedent of the Jurisdictional ITAT Pune is gross impropriety in law. Ground No. 2: The Appellant craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing.”

For Appellant: Shri Shrenik GandhiFor Respondent: Shri Manish Sinha (Virtual)
Section 11Section 11(2)(a)Section 11(3)Section 11(3)(c)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2460/PUN/2025 िनधा"रण वष" / Assessment Year : 2023-24 Navalmal Firodia Memorial Vs. ITO, Exemption Ward- Hospital Trust, 1(2), Pune. Mumbai Pune Road, Akurdi, Pune- 411035. PAN : AABTN9841K Appellant Respondent Assessee by : Shri Shrenik Gandhi Revenue by : Shri Manish Sinha (Virtual) Date of hearing : 22.12.2025 Date of pronouncement : 10.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order da…

Green Mumbay Lions Education Trust, Na vs. Arivs.Exemption Ward, Surat, Income-Tax Office Surat

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

ITA 547/SRT/2025[2023-24]Status: DisposedITAT Surat23 Dec 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

Section 10Section 11Section 11(2)(a)Section 11(3)Section 11(3)(c)Section 143Section 143(1)Section 143(1)(a)Section 154Section 234A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.547/SRT/2025 Assessment Year: (2023-24) (Hybrid hearing) Green Mumbay Lions Education Vs. ITO, Trust, Exemption Ward, Opp – Ratnakar Society, C/O SGM Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AATG8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Bhupendra Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 12/11/2025 Date of Pronouncement 23/12/2025 आदेश / O R D E R…

National Foundation for Coporation Governance, Delhi vs. ITO Ward-2(4), Delhi

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

ITA 3462/DEL/2025[2023-24]Status: DisposedITAT Delhi22 Dec 2025AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarnational Foundation For Corporate Governance, Vs. Ito, Ward 2 (4), C/O Confederation Of Indian Industry, Delhi. The Mantosh Sondhi Centre, 23, Institutional Area, Lodhi Road, New Delhi – 110 003. (Pan : Aaatn7649E) (Appellant) (Respondent) Assessee By : Ms. Ekta Mumari, Advocate Revenue By : Shri Dheeraj Kumar Jaiswal, Sr. Dr Date Of Hearing : 30.09.2025 Date Of Order : 22.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl / Jcit (A)–7, Kolkata [“Ld. Jcit(A)”, For Short] Dated 01.04.2025 For The Assessment Year 2023-24 Raising Following Grounds Of Appeal :- “1. That The Ld. Cit (A) Has Erred In Disposing The Appeal Against The Principles Of Natural Justice. 2. That The Ld. Cit (A) Has Erred In Law By Passing A Non- Speaking Cryptic Order Against The Principles Of Natural Justice.

For Appellant: Ms. Ekta Mumari, AdvocateFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR
Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER National Foundation for Corporate Governance, vs. ITO, Ward 2 (4), C/o Confederation of Indian Industry, Delhi. The Mantosh Sondhi Centre, 23, Institutional Area, Lodhi Road, New Delhi – 110 003. (PAN : AAATN7649E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ekta Mumari, Advocate REVENUE BY : Shri Dheeraj Kumar Jaiswal, Sr. DR Date of Hearing : 30.09.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal…

Foundation for Universal Responsibility of His Holiness the Dalai Lama, Delhi vs. ITO, Exemp. Ward-1(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 1798/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Nov 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1798/Del/2025 िनधा"रणवष"/Assessment Year:2023-24 बनाम Foundation For Universal Income Tax Officer Responsibility Of His Holiness The Vs. (Exemption), Dalai Lama, Ward 1(1), Core-4A, Ugf, India, New Delhi. Habitat Centre, Upper Ground Floor, Lodhi Road, New Delhi. Pan No.Aaatf0174E अपीलाथ" Appellant ""यथ"/Respondent

Section 11(2)Section 11(3)(c)Section 115BSection 12ASection 143(1)

…ITA No. 1798/DEL/2025 FOUNDATION FOR UNIVERSAL RESPONSIBILITY OF HIS HOLINESS THE DALAI LAMA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1798/Del/2025 िनधा"रणवष"/Assessment Year:2023-24 बनाम FOUNDATION FOR UNIVERSAL INCOME TAX OFFICER RESPONSIBILITY OF HIS HOLINESS THE Vs. (EXEMPTION), DALAI LAMA, Ward 1(1), Core-4A, UGF, India, New Delhi. Habitat Centre, Upper Ground Floor, Lodhi Road, New Delhi. PAN No.AAATF0174E अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate…

Shri Taldhwaja Jain Swetamber Tirth Committee, Bhavnagar vs. The ITO (Exemption), Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 1240/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2023-24

Bench: DR. BRR KUMAR (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 11Section 11(2)Section 11(3)Section 115BSection 12ASection 143(1)Section 143(1)(a)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1240/Ahd/2025 Assessment Year: 2023-24 Shri Taldhwaja Jain The ITO (Exemption), Swetamber Tirth Bhavnagar, Committee Vs Gujarat-364001 Navi Bazar, Talaja, Bhavnagar Gujarat-364140 PAN: AAATJ2126J (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Advocate Revenue Represented: Shri Pratik Sharma, Sr. D.R. Date of hearing : 07-08-2025 Date of pronouncement : 24-09-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appea…

The Bombay Society of the Franciscan Clarist Sisters of the Most Blessed Sacrament, Mumbai vs. ITO Exem Ward 2(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2501/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Sept 2025AY 2023-24

Bench: Shri Pawan Singh & Smt. Renu Jauhriआयकर अपील सुं./Ita No.2501/Mum/2025 (धििाारण वर्ा / Assessment Year: 2023-2024) The Bombay Society Of V/S. Income Tax Officer, The Franciscan Clarist बिाम Ward 2(4), Mumbai Sisters Of The Most 6Th Floor, Mtnl Tel. Ex. Blessed Sacrament Building, Cumballa Hills, St. Anthony’S Home For The Pedder Road, Mumbai Aged, 51, Chapel Road, 400026 Bandra (West), Mumbai 400050 स्थायी लेखा सुं./जीआइआर सुं./Pan/Gir No: Aaatt0738Q Appellant/अपीलाथी .. Respondent/प्रधिवादी धििााररिी की ओर से /Assessee By: Shri Prashant Ghumare, Adv. राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat, Sr. Dr (Virtually Present) स िवाई की िारीख / Date Of Hearing 03.09.2025 घोर्णा की िारीख/Date Of Pronouncement 22.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Addl/Jcit (A)-2 Delhi, [Cit(A)] Dated 28.02.2025 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year 2023-2024. 2. The Assessee Has Raised The Following Grounds In This Appeal.

For Appellant: Shri Prashant Ghumare, AdvFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 11(2)Section 115BSection 12ASection 143Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सुं./ITA No.2501/MUM/2025 (धििाारण वर्ा / Assessment Year: 2023-2024) The Bombay Society of v/s. Income Tax Officer, the Franciscan Clarist बिाम Ward 2(4), Mumbai Sisters of the Most 6th Floor, MTNL Tel. Ex. Blessed Sacrament Building, Cumballa Hills, St. Anthony’s Home for the Pedder Road, Mumbai aged, 51, Chapel Road, 400026 Bandra (West), Mumbai 400050 स्थायी लेखा सुं./जीआइआर सुं./PAN/GIR No: AAATT0738Q Appellant/अपीलाथी…

Sarangpur Talias Pole Punch Trust, Ahmedabad vs. The ITO, Ward-2, Exemption, Ahmedabad

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

ITA 929/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divetia & Shri Samir Vora, ARsFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 11(2)Section 11(3)Section 115BSection 119(2)(b)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.929/Ahd/2025 (Assessment Year: 2023-24) Sarangpur Talia’s Pole Punch Vs. Income Tax Officer, Trust, Ward-2 (Exemption), Mota Derasar Valo Khancho, Ahmedabad Sarangpur Talia’s Pole, Sarangpur Ahmedabad-380001 [PAN No.AAATS6790F] (Appellant) .. (Respondent) Appellant by : Shri S N Divetia & Shri Samir Vora, ARs Respondent by: Shri Rajenkumar M Vasavda, Sr. DR 14.08.2025 Date of Hearing Date of Pronouncement 16.09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL ME…