← All Phrases

“Section 11(1)”

Section References (mined)Section 11Section 11(1)848 judgments

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

I.T.A. No.186/JAB/2024 Assessment Year:2020-21 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

record. It is not in dispute that for both the assessment years, assessee had not spent 85% of the amount as required by Section 11(1) of the Act. The balance falling short was invested in a nationalized bank. The only question is whether such investment can be treated ... application of income within the meaning of Section 11(1) and 11(5) of the Act read with the objects of the assessee- Trust. In order to appreciate the rival contentions, it is necessary to reproduce the objects as set out in Clause III of the MoA as under :- “1

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

record. It is not in dispute that for both the assessment years, assessee had not spent 85% of the amount as required by Section 11(1) of the Act. The balance falling short was invested in a nationalized bank. The only question is whether such investment can be treated ... application of income within the meaning of Section 11(1) and 11(5) of the Act read with the objects of the assessee- Trust. In order to appreciate the rival contentions, it is necessary to reproduce the objects as set out in Clause III of the MoA as under :- “1

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

record. It is not in dispute that for both the assessment years, assessee had not spent 85% of the amount as required by Section 11(1) of the Act. The balance falling short was invested in a nationalized bank. The only question is whether such investment can be treated ... application of income within the meaning of Section 11(1) and 11(5) of the Act read with the objects of the assessee- Trust. In order to appreciate the rival contentions, it is necessary to reproduce the objects as set out in Clause III of the MoA as under :- “1

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

record. It is not in dispute that for both the assessment years, assessee had not spent 85% of the amount as required by Section 11(1) of the Act. The balance falling short was invested in a nationalized bank. The only question is whether such investment can be treated ... application of income within the meaning of Section 11(1) and 11(5) of the Act read with the objects of the assessee- Trust. In order to appreciate the rival contentions, it is necessary to reproduce the objects as set out in Clause III of the MoA as under :- “1

DY COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5390/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Mar 2026AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

DY COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5389/MUM/2025[2010-11]Status: DisposedITAT Mumbai09 Mar 2026AY 2010-11

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5388/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Mar 2026AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5387/MUM/2025[2008-09]Status: DisposedITAT Mumbai09 Mar 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5386/MUM/2025[2007-08]Status: DisposedITAT Mumbai09 Mar 2026AY 2007-08

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5385/MUM/2025[2006-07]Status: DisposedITAT Mumbai09 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

facts and circumstances of the case and in law, the Ld. CIT(A), NFAC erred is withdrawing the exemption allowed under section 11(1)(a) by the AO, without providing an alternate basis for taxation, particularly when section 10(23C)(iiiab) conditions were not conclusively fulfilled by the assessee

ROTARY CLUB OF BOMBAY QUEENS NECKLACE CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(2), MUMBAI

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

ITA 8306/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Mar 2026AY 2023-24

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethrotary Club Of Bombay Vs Ito (Exem.) Ward 2(2), Mumbai Queens Necklace Charitable Aayakar Bhawan, M.K. Road Trust Mumbai-400020 B 41/45, Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai-400013 Pan: Aaatr4200K Appellant Respondent

For Appellant: Shri Kishor PatelFor Respondent: Shri Bhagirath Ramawat (SR DR)
Section 11(1)(a)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 250

objects of the trust to the extent it does not exceed 15 per cent of income derived from property held in trust under section 11(1)(a) of the Act amounting to Rs. 31,31,790/- on the ground that the Appellant has not e-filed the Form No.10B being

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R
Section 11(1)Section 12ASection 143(1)Section 250

under “Amount deemed to have been applied to charitable purposes in India during the previous year as per clause (2) of explanation to section 11(1)” but did not exercised his option by e- filing Form-9A before due date as per Rule-17 of the Income Tax Rules. Chitradurga ... deemed to have been applied to charitable or religious purposes in India during the previous year as per clause (2) of explanation to section 11(1) of the Act. The assessee trust should have claimed deduction on account of permissible amount of accumulation or set apart for application to charitable

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR
Section 108(8)Section 143(1)Section 80J

though the same may not have been filed along with the return of income, the assessee is entitled to claim of exemption under section 11(1) and 11(2). 11. The Appellant, in view of above, submits before your good self that since report in Form 10DA was filed within

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

ITA 355/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Mar 2026AY 2017-18
For Appellant: \nShri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 13(8)Section 153(1)Section 2(15)Section 250Section 43B

11 to 13 including under section 13(8).\n4.2 The learned AO and CIT(A) erred in not appreciating\nthat Explanation 3 to section 11(1) only applies sections\n40(a)(ia), 40A(3)/(3A) in computing application of income\nfrom AY 2019-20 onwards. Hence, section 43B does ... 11 to 13 including under section 13(8).\n3.2 The learned AO and CIT(A) erred in not appreciating\nthat Explanation 3 to section 11(1) only applies sections\n40(a)(ia), 40A(3)/(3A) in computing application of income\nfrom AY 2019-20 onwards. Hence, section 43B does

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

ITA 354/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17
For Appellant: \nShri Sudheendra B.R, AdvocateFor Respondent: \nShri Shivanand H Kalakeri, CIT-DR
Section 11Section 13(8)Section 153(1)Section 2(15)Section 250Section 43B

11 to 13 including under section 13(8).\n4.2 The learned AO and CIT(A) erred in not appreciating\nthat Explanation 3 to section 11(1) only applies sections\n40(a)(ia), 40A(3)/(3A) in computing application of income\nfrom AY 2019-20 onwards. Hence, section 43B does ... 11 to 13 including under section 13(8).\n3.2 The learned AO and CIT(A) erred in not appreciating\nthat Explanation 3 to section 11(1) only applies sections\n40(a)(ia), 40A(3)/(3A) in computing application of income\nfrom AY 2019-20 onwards. Hence, section 43B does

ACIT(EXEMPTION) CIRCLE 2 AHMEDABAD, AHMEDABAD vs. GURU GOBINDSINGH HOSPITAL ROGI KALYAN SAMITI, JAMNAGAR

In the result, assessee's appeal is allowed

ITA 1836/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2021-22

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 80G(5)

Guru Gobindsingh Hospital Rogi Kalyan Samiti filed return of income claiming exemption amounting to Rs.2,99,692,828/- as per provisions of Section 11(1). However, as the audit report in Form 10B was not filed within specified date, exemption u/s 11 was denied. Appellant claimed that although the Form

ULLAL CHARITABLE TRUST ,MANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALURU

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

ITA 1379/BANG/2025[2025-26]Status: DisposedITAT Bangalore25 Feb 2026AY 2025-26

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2025-26

For Appellant: Dr. Sheetal Borker, AdvocateFor Respondent: Shri Muthu Shankar, CIT-DR
Section 11(1)Section 11(1)(a)Section 12ASection 2(15)Section 80GSection 80G(5)(iii)

arriving at the excess of income over expenditure has grossly ignored the capital expenditure applied during the year as application of income under section 11(1) of the Income tax Act, 1961. 8. The learned Commissioner of Income Tax (Exemptions) erred in law in not allowing accumulation under section 11

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) CIRCLE-2, CHANDIGARH, CHANDIGARH vs. SETH JAI PARKASH POLYTECHNIC SOCIETY, YAMUNA NAGAR

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

ITA 597/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh23 Feb 2026AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Tej Mohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, CIT, DR (Virtual)
Section 11Section 11(1)(a)Section 154Section 250Section 250(6)

ultra vires the provisions of Chapter III of the Income Tax Act, 1961? 3. Whether the interpretation of "application of income" under Section 11(1)(a) can extend to the adjustment of past excess expenditure against future income, when such a mechanism is not explicitly provided in the statute

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115BSection 12ASection 13(9)Section 139(1)Section 143(2)Section 143(3)Section 250

accumulated an amount of Rs.8,50,111/-. It was observed by him that as per the provisions of section 11(1) of the Act, the assessee trust was entitled to accumulate 15% of its gross income, which amounted to Rs.1,76,700/-. Accordingly, the AO observed that there

Showing 1–20 of 848 · Page 1 of 43

...