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“Section 124(1)”

Section References (mined)Section 124Section 124(1)59 judgments

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21
For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

wherein conditions for applicability of sections 11 and 12 of the Act are laid down. Mainly, attention is drawn to the provisions of section 124(1)(b) of the Act which are produced hereunder for ready reference: Provisions of section12A(1)(b) of the Act “(b) where the total income

MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

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

ITA 955/ASR/2025[2025-2026]Status: HeardITAT Amritsar17 Feb 2026AY 2025-2026

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

fide charitable activities for the welfare of the public at large since its inception, 4. That the Company had applied for registration under section 124(1)(ac)(vi-B) of the Income Tax Act, 1961, vide application dated 24.01.2025, through its counsel, namely CA Nitish Kataria. However, the said application

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

issue of requirement of filing of audit report and income tax return by the trust or institutions registered u/s 124 of the Act. Section 124(1)(b) and 12(1)(ba) of the Act reads as follows: "Conditions for applicability of sections 11 and 12. 124. (1) The provisions ... previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution

KULDIP KUMAR GOEL,DELHI vs. ACIT(1)(1), DELHI

In the result, the appeal of the assessee is partly allowed in above\nterms for statistical purposes

ITA 3285/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13
Section 143(3)Section 144Section 147Section 148Section 149(1)Section 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH ‘E’: NEW DELHI\nBEFORE\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22
Section 132Section 143(3)Section 144C(5)Section 148Section 153

which an AO has assumed jurisdiction. Such assumption of jurisdiction by AO can be on account of Board's Notification/order in accordance with section 124(1) r.w... 120 of the Act or in accordance with order passed u/s 127 of LT. Act by the Ld. PCTT. Therefore, the contention ... which an AO has assumed jurisdiction. Such assumption of jurisdiction by AO can be on account of Board's Notification/order in accordance with section 124(1) r.w... 120 of the Act or in accordance with order passed u/s 127 of LT. Act by the Ld. PCTT. Therefore, the contention

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

data form with department, will entail change of jurisdiction from one State to another State, or it will require meeting the requirements of Section 124(1)(a) read with Section 124(2) of the Act, for which separate application is required to be filed and an enquiry

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

ITA 928/PUN/2025[2021-22]Status: DisposedITAT Pune01 Jan 2026AY 2021-22

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri C.H. Naniwadekar, CAFor Respondent: Shri Udaya Bhaskar Jakke, CIT
Section 11Section 12ASection 143(1)

Miraj Education Society) 11 of the Income Tax Act 1961 in respect of which the assessee trust would like to submit as under, "Section 124 (1)(b): 12. Conditions for applicability of sections 11 and 12. (1) The provisions of section 11 and section 12 shall not apply in relation ... Annexure-3 for your honour's ready reference) wherein CBDT has said -"Charitable trust-Requirement of filing audit report in Form 10B-Section 124(1)(b)-Instructions regarding.- The Board have considered whether the requirement under Section 124(1)(b) of filing audit report 'along with the return of income

ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. KHADAMAT INTEGRATED SOLUTIONS PVT LTD, MUMBAI

In the result, Cross Objection filed by the Assessee is allowed,\nwhereas the appeal filed by the Revenue Department stands\ndismissed as infructuous

ITA 3766/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Dec 2025AY 2016-17
Section 250

under sub section (1) or (2) of section\n120 of the Act and objection to such jurisdiction can be raised in\nterms of section 124(1). In terms of sub section (3) of section 124,\nthe right to raise such objection shall be forgone beyond the\nstages mentioned therein

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

issue of requirement of filing of audit report and income tax return by the trust or institutions registered u/s 124 of the Act. Section 124(1)(b) and 12(1)(ba) of the Act reads as follows: "Conditions for applicability of sections 11 and 12. 124. (1) The provisions ... previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

issue of requirement of filing of audit report and income tax return by the trust or institutions registered u/s 124 of the Act. Section 124(1)(b) and 12(1)(ba) of the Act reads as follows: "Conditions for applicability of sections 11 and 12. 124. (1) The provisions ... previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

issue of requirement of filing of audit report and income tax return by the trust or institutions registered u/s 124 of the Act. Section 124(1)(b) and 12(1)(ba) of the Act reads as follows: "Conditions for applicability of sections 11 and 12. 124. (1) The provisions ... previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution

SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,PUNE vs. ITO, EXEMPTION, PUNE, PUNE

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

issue of requirement of filing of audit report and income tax return by the trust or institutions registered u/s 124 of the Act. Section 124(1)(b) and 12(1)(ba) of the Act reads as follows: "Conditions for applicability of sections 11 and 12. 124. (1) The provisions ... previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

The appeal of the Revenue is dismissed

ITA 304/GTY/2025[2021-22]Status: DisposedITAT Guwahati04 Dec 2025AY 2021-22

Bench: The Ld. Cit(A) Where After A Detailed Finding The Assessee Could Succeed. The Said Finding Deserves To Be Extracted:

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250

that the assessee failed to fulfil the "Conditions for applicability of Section 11 and 12" laid down as per Section 124(1)(b) of the Act to avail the benefit of exemption. 2. That the Ld. Addi. CIT/JCIT(A)-10, Mumbai failed to consider the intimation for proposed adjustments

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"A\" JAIPUR\nडा० एस

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

jurisdiction, to invoke Section 124(3) of the Act, it must be first satisfied that there was jurisdiction as per Section 120 r.w.s. Section 124(1) of the Act before Section 124(3) of the Act is applied, because Section 124(3) of the Act provides limitation for jurisdiction which

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

jurisdiction, to invoke Section 124(3) of the Act, it must be first satisfied that there was jurisdiction as per Section 120 r.w.s. Section 124(1) of the Act before Section 124(3) of the Act is applied, because Section 124(3) of the Act provides limitation for jurisdiction which

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

jurisdiction, to invoke Section 124(3) of the Act, it must be first satisfied that there was jurisdiction as per Section 120 r.w.s. Section 124(1) of the Act before Section 124(3) of the Act is applied, because Section 124(3) of the Act provides limitation for jurisdiction which

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

jurisdiction, to invoke Section 124(3) of the Act, it must be first satisfied that there was jurisdiction as per Section 120 r.w.s. Section 124(1) of the Act before Section 124(3) of the Act is applied, because Section 124(3) of the Act provides limitation for jurisdiction which

HASEEB MOHAMMED IQBAL SHAIKH ,MUMBAI vs. ITO, INT TAX 4(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 235/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2016-17 Haseeb Mohammed Iqbal Shaikh Income Tax Officer, 9/301, Vijay Park Ghodbunder (International Taxation)- Road, Kasarvadavli, Thane, Vs 4(2)(1), Mumbai - 400601 Mumbai (Pan : Bscps9388A) (Appellant) (Respondent) Present For: Assessee : Shri Nishant Thakkar, Shri Rajesh Poojary & Ms. Jasmin Amalsadwala, Advocates Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 11.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Assessment Passed Under The Directions Of Dispute Resolution Panel-1, Mumbai, Vide Order No. Itba/Drp/F/144C(5)/2024-25/1070521602(1), Dated 21.11.2024, Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Assessment Year 2016-17. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. Reassessment Proceedigns: 1.1 The Income Tax Officer 1 (1), Thane ("The J.A.O.") Erred In Passing The Order U/S. 148A(D) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 28Th March 2023 & Issuing Notice U/S. 148 Of The Act On 29Th March 2023 In Violation Of The Provisions Of Section 151A Of The Act Read With E-Assessment Of Income Escaping Assessment Scheme, 2022. 2 Haseeb Mohammed Iqbal Shaikh Ay 2016-17

For Appellant: Shri Nishant Thakkar, Shri Rajesh Poojary and Ms. Jasmin Amalsadwala, AdvocatesFor Respondent: Shri Krishna Kumar, Sr. DR
Section 144Section 144C(5)Section 147Section 148Section 148ASection 151ASection 56Section 56(2)(vii)Section 69Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

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