“Section 10(230)”

Section References (mined)Section 10Section 10(230)36 judgments

The decision most relied on for Section 10(230) is CIT v. Bedi & Co. P. Ltd. (230 ITR 580), cited in 43 judgments on BharatTax.

Leading authorities on Section 10(230)

CIT v. Bedi & Co. P. Ltd.

230 ITR 580 · 1998 · Supreme Court

citing judgments

Where an assessee provides a prima facie probable explanation for a cash credit or unexplained entry, the onus shifts to the revenue to disprove it, and the assessee’s explanation cannot be rejected on mere surmises. Additionally, rejection of books of account under section 145(3) is not an absolute prerequisite for making additions under section 68.

Judgments citing Section 10(230)

Kailaswasi Narayan Alias Bapu Patil Shikshan Prasarak Mandal, Kolhapur vs. Income-Tax Officer, Ward 1(2), Kolhapur

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

ITA 620/PUN/2020[2011-12]Status: DisposedITAT Pune11 Mar 2025AY 2011-12

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: CA Supriya PowarFor Respondent: Shri Ramnath P. Murkunde

Section 11Section 12ASection 143(2)Section 143(3)Section 3Section 68

आयकर अपीलीय अधिकरण “ए”न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

Shri Pancmurti Education Society, Nagpur vs. ITO Ward-4(5), Nagpur

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

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke

Section 10Section 10(22)Section 11Section 12ASection 50A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Asstt. Commissioner of Income Tax (Exemptions), Circle, Pune vs. The Shetkari Shikshan Mandal, Pune

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

ITA 1182/PUN/2024[2016-2017]Status: DisposedITAT Pune14 Jan 2025AY 2016-2017

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Arvind Desai

Section 11Section 11(6)Section 12ASection 142(1)Section 143(3)Section 147Section 148

amendment as under: 7.5. The second issue which had arisen was that the existing scheme of section 11 as wel as section 10(230) of the Income-tax Act provided exemption in respect of income when it is applied to acquire a capital asset Subsequently. while computing the income ... application of income for charitable purpose. 7.5.1 Accordingly, the Income-tax Act has been amended to provide that under section 11 and section 10(230), income for the purposes of its application shall be determined without any deduction or allowance by way of depreciation or otherwise in respect

ITO(Exmp)-2(4), Mumbai vs. Mehli Mehta Music Foundation, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 4545/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Nov 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Prabhash Shankar[Assessment Year: 2018-19] Income Tax Officer, Mehli Mehta Music Exemption Ward- 2(4) Foundation 609, 6Th Floor, 2, Banoo Mansion, Mtnl Building, Cumballa Hill Road, Vs. Cumballa Hill, Kemps Corner, Mumbai- 400026. Mumbai- 400026. Pan: Aaatt2799K (Appellant) (Respondent)

For Appellant: Shri P. J. Pardiwala & Mayank ThosarFor Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 11(1)(d)Section 2Section 2(15)

given by the prescribed authority are germane to the question as to whether the petitioner is an educational institution within the meaning of Section 10(230) (vi).” 16. As regards to the other incomes, the learned Counsel for the assessee relied on the decision of Hon'ble Madras High court

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

they incidentally carry on a commercial activity, subject, however, to the conditions stipulated under section 11(4A) or the seventh proviso to section 10(230) which are that Page | 15 ITA No.4260, 4261, 4306, 4307 & 4545/MUM/2023 Mehli Mehta Music Foundation (i) the business should be incidental to the attainment

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR

Beawar Bal Vikas Samitee, Beawar vs. Addl JCIT of Income Tax Appeals, Mysore

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

ITA 820/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Vyash (C.A.)For Respondent: Smt Anita Rinesh (JCIT)

Section 10Section 10(23)(vi)Section 143(1)Section 154

Justice. Your Honors, the applicant society had claimed the exemption under section 10(23C)(vi) of the ITA, 1961 which provides as follows: Section 10(230)-any income received by any person on behalf of - (vi) any university or other educational institution existing solely for educational purposes

Nitdaa Foundation, Kolkata vs. CIT(E), Kolkata

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR

Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

stipulated in Rule 20 or 11AA or 17A of the Income Tax Rules, 1962, stipulated that "The application for registration or approval under section 10(230), 124 or 80G of the Act, in Form No. 10AB, for which the last date for filing falls on or before 29th September

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

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

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

earlier years. Without going into the merits of the claim of the appellant, it is noted that the approval of the appellant under section 10(230) has been withdrawn by the Id. CIT(E) and the present assessment under appeal has been made treating the appellant as AOP. Accordingly

Daridra Narayan Sewa Trust, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 652/JPR/2023[2023-24]Status: DisposedITAT Jaipur08 May 2024AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Vinod Kumar Gupta CA &For Respondent: Shri Arvind Kumar, CIT-DR

Section 10Section 10(230)Section 12ASection 80G

read as under- "15. However, considering the legal position that there is no power to condone the delay in filling an application under section 10(230) of the Act, this Court is not inclined to exercise its extraordinary jurisdiction to condone the delay, However, this Court is inclined to give

JCIT(OSD)(E) Circle-2(1), New Delhi vs. Population Services International, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1805/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Feb 2024AY 2016-17

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 10Section 10(230)(iv)Section 143(1)(a)Section 143(3)Section 144BSection 2(15)

issue arising for consideration before us is the validity of the order passed by learned CIT (Exemption) withdrawing the approval granted under section 10(230)(iv) of the Act, that too, with retrospective effect Undisputedly, the assessee is a registered society created for the purpose of promotion of charitable objects ... assessee is not carrying out any charitable activities as envisaged in Section 2(15) read with section 10(230)(iv) and other enabling sections of Income tax Act in true spirit and intention. 20. As regards the first allegation relating to the alleged difference in foreign contribution shown

Ghaziabad Development Authority, Ghaziabad vs. DCIT Circle Exemption, Ghaziabad

In the result, the appeal of the assessee in ITA

ITA 589/DEL/2023[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Section 10Section 11Section 12ASection 143(2)Section 2(15)Section 234A

nature of the advancement of objects of general public utility, was eligible for exemption from tax under section 11 or alternatively under section 10(230) of the Act. However it was seen that the number of entities who were engaged in commercial activities were also claiming exemption on the ground

Ghaziabad Development Authority, Ghaziabad vs. DCIT E (Circle), Ghaziabad

In the result, the appeal of the assessee in ITA

ITA 305/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Feb 2024AY 2018-19

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 10Section 11Section 12ASection 143(2)Section 2(15)Section 234A

DCIT (Exemption) Bhopal, Bhopal vs. Indore Education and Service Society, Indore

In the result, appeal of the revenue in ground no

ITA 990/IND/2019[2016-17]Status: DisposedITAT Indore21 Dec 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit (Exemption) M/S. Indore Education & Bhopal Service Society 4, Sita Building, Yn Road, Vs. Opp. State Bank Of India Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aaati 3186K Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Sudhir Padliya, Ar Date Of Hearing 02.11.2023 Date Of Pronouncement 21.12.2023

Section 10Section 10(23)(vi)Section 11Section 13Section 13(3)

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY