Yoga Asharam Management Trust v. ITO (Exemptions)

126 Taxmann.com 76Income Tax Appellate Tribunal2021#12390 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 11(2)Section 143(3)Section 12ASection 13(9)Section 139(1)Section 11(2) of the Income-tax ActSection 11(3)Section 11(6) of the Act

Issues it is cited on

section 11(3)accumulation of incomesection 11(2)section 11(1)childsection 12asection 12section 80gsection 11section 10previous yearsection 139

Judgments citing Yoga Asharam Management Trust v. ITO (Exemptions)

SENIOR CITIZEN SANTACRUZ ( PASCHIM) SANSTHA ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-2(3), MUMBAI

In the result, appeal filed by assessee stands allowed

ITA 7183/MUM/2025[7183]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11(2)Section 11(3)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 7183/Mum/2025 Assessment Year: 2017-18 Senior Citizen Santacruz Vs. Commissioner of Income Tax (Paschim) Sanstha (Appeals) – NFAC, Mumbai Off: Linking Road Santacruz (West) Mumbai - 400054 [PAN: AAHTS8156N] (Appellant) (Respondent) Assessee by Ms. Arati Vissanji, Advocate Revenue by Shri Swapnil Choudhary, Sr. DR Date of Hearing 07.01.2026 Date of Pronouncement 19.01.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order dated…

NATIONAL CHILDRENS FUND S5, SIRI INSTITUTIONAL AREA, HAUZ KHAS NEW DELHI,NEW DELHI vs. THE INCOME TAX OFFICER WARD EXMP 2(4) DELHI, DELHI

In the result, both the appeals are allowed

ITA 3192/DEL/2023[2017-2018]Status: DisposedITAT Delhi28 Aug 2024AY 2017-2018

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

NATIONAL CHILDRENS FUND 5 SIRI INSTITUTIONAL AREA, HAUZ KHAS NEW DELHI,NEW DELHI vs. THE INCOME TAX OFFICER WARD EXEMPTION 2(4) DELHI, DELHI

In the result, both the appeals are allowed

ITA 3156/DEL/2023[2016-2017]Status: DisposedITAT Delhi28 Aug 2024AY 2016-2017

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

THE UNITED WORLD COLLEGE COMMITTEE (INDIA),MUMBAI vs. ACIT EXEM. CIRCLE 2 MUMBAI, MUMBAI

In the result, the appeal of the assessee is a In the result, the appeal of the assessee is allowed

ITA 522/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2016-17 The United World College Committee Acit Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. Pan No. Aaatt 3774 C Appellant Respondent

For Appellant: Mr. R D Onkar/Viksit Bhargava
Section 11(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2016-17 The United World College Committee ACIT Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. PAN NO. AAATT 3774 C Appellant Respondent Assessee by : Mr. R D Onkar/Viksit Bhargava : Ms. Rajeshwari Menon, Sr. DR Revenue by Date of Hearing : 08/07/2024 : 24/07/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed a…

SHRI JAIN UDYOG GRUHA,MUMBAI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

ITA 2702/MUM/2024[2016-17]Status: DisposedITAT Mumbai23 Jul 2024AY 2016-17

Bench: Shri Pavan Kumar Gadale & Smt Renu Jauhrishri Jain Udyog Gruha Vs. Ito(Exemp). Ward 2(3), 109-117, Piramal Chamber, C.P. Tank Road, Lalbaug, Near Madhavabag, Mumbai-400012. C.P Tank, Mumbai-400004. Pan/Gir No. Aabts9375B (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”SMC”BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER Shri Jain Udyog Gruha Vs. ITO(Exemp). Ward 2(3), 109-117, Piramal Chamber, C.P. Tank Road, Lalbaug, Near Madhavabag, Mumbai-400012. C.P Tank, Mumbai-400004. PAN/GIR No. AABTS9375B (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Mr.Anuj Kisnadwala.AR Respondent by Ms.Jancy Elizabeth Rani. Sr.DR सुनवाई क" तार"ख/Date of Hearing 24.07.2024 घोषणा क" तार"ख/Date of Pronouncement 26.07.2024 ORDER PER PAVAN KUMAR GADALE, JM: “ The appeal is filed by the assesse against the ord…

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

ITA 1375/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1348/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 Sri Aurobindo Socio Economic & The DCIT, बनाम Management Research Institute, Circle-1(Exemptions), VS Vardhman Complex, Chandigarh. Ludhiana. "थायी लेखा सं./PAN /TAN No: AABTS9004P अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 1375/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 The DCIT, Sri Aurobindo Socio Economic & ब…

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

ITA 1348/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1348/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 Sri Aurobindo Socio Economic & The DCIT, बनाम Management Research Institute, Circle-1(Exemptions), VS Vardhman Complex, Chandigarh. Ludhiana. "थायी लेखा सं./PAN /TAN No: AABTS9004P अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 1375/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 The DCIT, Sri Aurobindo Socio Economic & ब…

DY COMMISSIONER OF INCOME TAX (E)-1 (1), MUMBAI-400026 vs. M/S GURU NANAK VIDYAK SOCIETY, MUMBAI-400037

In the result, appeal filed by the Revenue is dismissed

ITA 1265/MUM/2022[2016-17]Status: DisposedITAT Mumbai19 Dec 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyaldy.Cit (Exemption)-1(1), 6Th Floor, Mtnl Building, Cumballa Hill Dr. Gd Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/S Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. Pan: Aaatg2095D ..... Respondent Appellant/Revenue By : Sh. Satyapal Kumar, Cit-Dr Respondent/Assessee By : Sh. Priyank Ghia & Kanu Chokshi, Ar Date Of Hearing : 22/09/2022 Date Of Pronouncement : 19/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Revenue Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed Under Section 250 Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 29.03.2022 For Assessment Year (Ay) 2016-17. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On The Facts & In The Circumstances Of The Case & In Law The Ld Cit(A) Erred In Allowing The Condonation For Return Of Income When Only

For Appellant: Sh. Priyank Ghia & Kanu Chokshi, ARFor Respondent: Sh. Satyapal Kumar, CIT-DR
Section 11(1)(a)Section 11(2)Section 11(3)Section 12ASection 139(4)Section 139(9)Section 143(3)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy.CIT (Exemption)-1(1), 6th Floor, MTNL Building, Cumballa Hill Dr. GD Deshmukh Marg, (Padder Road), Mumbai- 400026. ...... Appellant Vs. M/s Guru Nanak Vidyak Society, Ground Floor, Guru Tesh Bahadur Nagar, Sion Koliwada, Sion Koliwada, Mumbai-400037. PAN: AAATG2095D ..... Respondent Appellant/Revenue by : Sh. Satyapal Kumar, CIT-DR Respondent/Assessee by : Sh. Priyank Ghia & Kanu Chokshi, AR Date of hearing : 22/09/2022 Date of pronouncement : 19/12/2022 ORDER PER…