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“Section 11(2)(a)”

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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

deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit (FDRs) in pursuance of Section 11(2) and 11(5) of the Act. The assessee, inter- alia, contended that the investment made in Bank FDRs would be capital expenditure ... deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit in pursuance of Section 11(2) and 11(5) of the Act. The Assessing Officer (‘AO' for short) found that the assessee had not given intimation in Form

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

deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit (FDRs) in pursuance of Section 11(2) and 11(5) of the Act. The assessee, inter- alia, contended that the investment made in Bank FDRs would be capital expenditure ... deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit in pursuance of Section 11(2) and 11(5) of the Act. The Assessing Officer (‘AO' for short) found that the assessee had not given intimation in Form

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

deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit (FDRs) in pursuance of Section 11(2) and 11(5) of the Act. The assessee, inter- alia, contended that the investment made in Bank FDRs would be capital expenditure ... deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit in pursuance of Section 11(2) and 11(5) of the Act. The Assessing Officer (‘AO' for short) found that the assessee had not given intimation in Form

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

deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit (FDRs) in pursuance of Section 11(2) and 11(5) of the Act. The assessee, inter- alia, contended that the investment made in Bank FDRs would be capital expenditure ... deficit, the assessee claimed that balance amount of Rs.1,25,82,774/- was deposited in the bank fixed deposit in pursuance of Section 11(2) and 11(5) of the Act. The Assessing Officer (‘AO' for short) found that the assessee had not given intimation in Form

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)

therefore the above amount was set apart to be spent in subsequent years by furnishing a statement in prescribed Form in accordance with section 11(2)(a) of the IT Act. He submitted that financial year 2022-23 i.e. assessment year 2023-24 is the 6th year. Since the prevailing ... accumulated earlier. 16. We find some force in the arguments of the Ld. Counsel for the assessee on this issue. The provisions of section 11(2) and 11(3) of the Act as stood at the relevant time read as under: "11(1)...... (2) Where eighty-five per cent

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

amended provisions of section 11(3) and 11(2)(a) of the Act w.e.f. AY 2023-2024 and stated that a reading of section 11(2)(a) and clause (c) of section 11(3) of the Act would show that the time allowed for applying accumulation for charitable purpose ... five years as mentioned in section 11(2)(a) of the Act. Further, such unused funds by the end of fifth year shall be ITA No.547/SRT/2025/AY.2023-24 Green Mumbay Lions Education Trust deemed as income u/s 11(3)(c) in the sixth year. Since the appellant had accumulated fund

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)

JCIT(A)-7, Kolkata. Before the ld. JCIT (A), assessee has filed detailed submissions with the argument that the provisions of section 11(2)(a) was amended by the Finance Act, 2022 w.e.f 01.04.2023. It was prayed before the ld. JCIT (A) that amended provision shall apply ... findings of the ld. JCIT (A). 8. Considered the rival submissions and material placed on record. We observed that the amendment brought in section 11(2) and 11(3) w.e.f. 01.04.2022 with a clear direction to utilize the accumulated funds within five years of such accumulation. However, prior

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

In the result, the Appeal of the assessee is partly allowed

ITA 1312/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

Section 143(3)Section 263Section 80G

examine this issue as well. Similar is the case regarding the issue of utilization of accumulated income beyond the prescribed period under section 11(2) of the Income-tax Act, 1961. Therefore, absence of any detailed inquires or verification of these crucial aspects rendered the assessment order erroneous and prejudicial ... Donee trust was charitable or not!Ld.CIT(Exemption) also observed that accumulation of income was not applied within five years as per section 11(2) of the Act. 9. In this case, we have carefully studied the paper book filed by the Assessee. We have gone through notices issued

ACIT, CHENNAI vs. CHETTINAD ACADEMY OF RESEARCH AND EDUCATION, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1444/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Nov 2025AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 11Section 11(2)(a)Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 153A

u/s.11 of Act. It is also seen that the assessee had filed Form No.10 30.10.2019 by seeking accumulation of funds in terms of Section 11(2)(a) of the Act to the extent of Rs.11,22,95,380/-. 4. The Income Tax Department had conducted search and seizure action u/s.132 ... view of the fact that Rule 17 of Income Tax Rules, 1962, which rule prescribes filing of Form No.10 in terms of Section 11(2)(a) of the Act, had prescribed a time limit for filing the Form No.10, even before the statutory amendment to Section 11(2)(c), introducing

HARMONY FOUNDATION,MUMBAI vs. ITO EXEM WARD 1(3), MUMBAI

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

ITA 5725/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17
For Appellant: Shri Haridas Bhat, Ld. A.RFor Respondent: Shri A.M.K. Mahadevan, Ld. Sr
Section 11Section 11(2)Section 12ASection 142(1)Section 143(2)Section 250Section 80G

carried forward to subsequent year for application\nof accumulated income for those object of charitable activities and\nclaimed exemption as per provision of section 11(2) of the Income\nTax Act.\n2. Further for claiming Exemption for Accumulation of Income in\nExcess of Specified Limit [Sec 11(2)], where ... available if\nreturn of income is not furnished before due date of filing return as\nper Sec. 139(1).\nThe provision of section 11(2) is a concession provision to enable a\ncharitable trust to meet the contingency where the fulfillment of\nany project within its object or objects needs

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)

accumulated earlier. 16. We find some force in the arguments of the Ld. Counsel for the assessee on this issue. The provisions of section 11(2) and 11(3) of the Act as stood at the relevant time read as under: “11(1). (2) Where eighty-five per cent ... apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2), accumulation is allowed for a period of 5 years. It is not in dispute

SHRI CHINTAMANI PARSHWANATH SHWETAMBAR MURTIPUJAK JAIN SANGH,MUMBAI vs. EXEM. WARD 2(3), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 5038/MUM/2025[2023-24]Status: DisposedITAT Mumbai31 Oct 2025AY 2023-24

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri J. Kala, CAFor Respondent: Shri Virbhadra Mahajan, Sr. DR
Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 115BSection 12ASection 143(1)

utilize 85% of its receipts for charitable activities and therefore accumulated the funds falling short by 85% as per the provisions of section 11(2) of the Act to be utilized in future years. As per the provisions of section 11(2)(a) of the Act, assessee was required ... have also given our thoughtful consideration to the provisions of law, including the amendments brought in by Finance Act, 2022. Provisions of Section 11(2) and Section 11(3) as stood at the relevant time read as under: “11(1)……… (2) where eighty-five per cent of the income referred

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19
For Appellant: \nSh. Rakesh Garg, AdvFor Respondent: \nSh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 143(3)Section 250Section 80GSection 80G(5)

exempt\nunder section 11(1) of the Act. The ld. AO also disallowed the accumulation of Rs.\n22,00,00,000/- under section 11(2) of the Act and furthermore added back the\nsame of Rs.14,96,91,583/- claimed as purchase cost of fixed assets and application\nof income ... case, the assessee submitted that the ld. AO had\nnot doubted the authenticity of the donations towards corpus, or the\naccumulation under section 11(2). He had also not doubted the additions to fixed\nassets, but had only made the disallowance on account of the fact that the\nregistration

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

exempt under section 11(1) of the Act. The ld. AO also disallowed the accumulation of Rs. 22,00,00,000/- under section 11(2) of the Act and furthermore added back the same of Rs.14,96,91,583/- claimed as purchase cost of fixed assets and application of income ... case, the assessee submitted that the ld. AO had not doubted the authenticity of the donations towards corpus, or the accumulation under section 11(2). He had also not doubted the additions to fixed assets, but had only made the disallowance on account of the fact that the registration

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

accumulated earlier. 16. We find some force in the arguments of the Ld. Counsel for the assessee on this issue. The provisions of section 11(2) and 11(3) of the Act as stood at the relevant time read as under: "11(1). (2) Where eighty-five per cent ... apply the aforesaid surplus for charitable purposes in AY 2008-09 and had applied for accumulation of such surplus in terms of section 11(2) of the Act. As per the provisions of section 11(2). accumulation is allowed for a period of 5 years. It is not in dispute

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)

basis that since the assessee trust had not utilized the accumulated income within the statutorily prescribed period of five years, the exemption under section 11(2) of the Act could not be granted, even though the amount was in fact admittedly spent in the sixth year ... submissions. In the present case, the assessee had accumulated fund of Rs.4,60,000/- in the F.Y. 2016-17. As per provisions of Section 11(2) of the Act, a trust is required to apply 85 % of income during any previous year to charitable or religious purposes. However

MESHRI MAHAJAN VANDA,BHAVNAGAR vs. THE ITO (EXEMP), BHAVNAGAR

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

ITA 1261/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Prateek Sharma, Sr. DR
Section 11(2)Section 11(3)Section 11(3)(iii)Section 115B

115BBI of the Act. This was based on the reasoning that the said amount was accumulated in Financial Year (FY) 2016-17 under Section 11(2), and since it was not utilised by 31.03.2022, it was deemed to be income of FY 2022-23 (relevant to AY 2023-24). Upon ... Despite these arguments, the CIT(A) upheld the adjustment made by the CPC. In the appellate order, Ld. CIT(A) held that under Section 11(2) read with Section 11(3), the amount accumulated in FY 2016-17 was required to be utilised by 31.03.2022. Since the assessee admitted that

ROMAN CATHOLIC CHURCH OF ST. PAUL,MUMBAI vs. ITO EXEM.WARD 2(2), MUMBAI

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 3396/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2023-24 Roman Catholic Church Of St. Income Tax Officer (Exem.), Paul Ward 2(2) St Paul Church, Vs. Dr. Ambedkar Road, Dadar, Mumbai - 400014 (Pan : Aaatr2742L) (Appellant) (Respondent)

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Annavaram Kosuri, CIT DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 115BSection 12ASection 143Section 143(1)Section 143(3)

utilize 85% of its receipts for charitable activities and therefore accumulated the funds falling short by 85% as per the provisions of section 11(2) of the Act to be utilized in future years. As per the provisions of section 11(2)(a) of the Act, assessee was required ... have also given our thoughtful consideration to the provisions of law, including the amendments brought in by Finance Act, 2022. Provisions of Section 11(2) and Section 11(3) as stood at the relevant time read as under: 8 Roman Catholic Church of St. Paul AY 2023-24 “11

ST. ANTHONYS CHURCH,MUMBAI vs. ITO WARD 2(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3011/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2023-24 St. Anthony’S Church Ito Exem, Ward 2(3), Mumbai St. Anthony’S Church, Marve Road, Malwani, Vs. Malad, Mumbai – 400094. (Pan: Aacts6737L) (Appellant) (Respondent) Present For:

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Aditya M. Rai, Sr. DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 115Section 115BSection 12ASection 143Section 143(1)

utilize 85% of its receipts for charitable activities and therefore, accumulated the funds falling short by 85% as per the provisions of section 11(2) of the Act, to be utilized in future years. As per the provisions of section 11(2)(a) of the Act, assessee was required ... provisions of law, including the amendments brought in by Finance 8 St. Anthony’s Church AY 2023-24 Act, 2022. Provisions of Section 11(2) and Section 11(3) as stood at the relevant time read as under: “11(1)……… (2) where eighty-five per cent of the income referred

SHRI VASUPUJYA SWAMI MAHARAJ TEMPLE TRUST,PUNE vs. ITO (EXEMPTION) WARD 1(2), PUNE

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

ITA 1288/PUN/2025[2023-24]Status: DisposedITAT Pune22 Jul 2025AY 2023-24

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S. ShingteFor Respondent: Date of hearing
Section 11Section 11(2)Section 11(3)Section 12ASection 143(1)Section 143(1)(a)Section 250

further note that assessee is a charitable trust registered u/s.12A of the Act and is accumulating the funds as per the provisions of section 11(2) of the Act. Details for A.Y. 2017-18 to 2023-24 are as under : u/s.11(2) A.Y.2017-18 ... accumulated earlier. 16. We find some force in the arguments of the Ld. Counsel for the assessee on this issue. The provisions of section 11(2) and 11(3) of the Act as stood at the relevant time read as under: “11(1)….. (2) Where eighty-five per cent

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