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“Section 8(1)”

Section References (mined)Section 8Section 8(1)13 judgments

JAYCEES FOUNDATION OF INDIA,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

In the result, both the appeals in ITA Nos

ITA 5443/MUM/2025[NA]Status: DisposedITAT Mumbai20 Nov 2025
For Appellant: \nMs. Chaitee Londhe, ARFor Respondent: \nShri Vivek Perampurna (CIT-DR)
Section 12ASection 12A(1)(ac)Section 8

better governance, credibility, and government recognition\ncompared to societies or trusts. The definition or meaning of charitable\npurpose are almost similar in the section 8(1) of the Companies Act, 2013\nand section 2(15) read with section 11 and 13 of the Act. The Registrar of\nCompanies issues

JAYCEES FOUNDATION OF INDIA,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

In the result, both the appeals in ITA Nos

ITA 5442/MUM/2025[NA]Status: DisposedITAT Mumbai20 Nov 2025
For Appellant: \nMs. Chaitee Londhe, ARFor Respondent: \nShri Vivek Perampurna (CIT-DR)
Section 12ASection 12A(1)(ac)Section 8

better governance, credibility, and government recognition\ncompared to societies or trusts. The definition or meaning of charitable\npurpose are almost similar in the section 8(1) of the Companies Act, 2013\nand section 2(15) read with section 11 and 13 of the Act. The Registrar of\nCompanies issues

SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

ITA 1003/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad03 Jul 2025AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

corporate sole and shall have perpetual succession and common seal and may sue or be sued in his corporate name as per section 8(1) of the Endowment Act. The administration of the charitable and Hindu Religious Institutions and Endowment is under general superintendence and control of the Commissioner

SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

ITA 1002/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

corporate sole and shall have perpetual succession and common seal and may sue or be sued in his corporate name as per section 8(1) of the Endowment Act. The administration of the charitable and Hindu Religious Institutions and Endowment is under general superintendence and control of the Commissioner

LOVE AND CARE FOUNDATION,NEW DELHI vs. CIT EXEMPTION , NEW DELHI

ITA 2649/DEL/2024[-]Status: DisposedITAT Delhi30 Jun 2025

Bench: BEFORESHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 12ASection 8Section 8(1)

1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E”DELHI BEFORESHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT

UTTAMENERGY PHILANTHROPIC FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX , EXEMPTION, PUNE

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

ITA 1543/PUN/2024[NA]Status: DisposedITAT Pune05 May 2025

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1543/Pun/2024

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 8(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

THE INDIAN HOTELS COMPANY LTD,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

Accordingly, Ground No.1 and 4 raised by the Assessee is allowed while all the other grounds raised by the Assessee are dismissed as having being rendered infructuous

ITA 5653/MUM/2011[1998-99]Status: DisposedITAT Mumbai28 Mar 2025AY 1998-99

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri V. Sridharan, Sr. AdvocateFor Respondent: Shri Hemanshu Joshi
Section 143(3)Section 147Section 234BSection 250Section 68

cause notice No. T-4/45-B/SDE(AB/2001) SCN-V, the assessee company has allegedly violated the 6 Assessment Year 1998-1999 provisions of section 8(1) and sec. 48 of the FERA, 1973. The charge as made out in the SCN is as under:- Furnishing copies of foreign inward remittances

SHREE GOPINATHJI JYOTIPITH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2099/AHD/2024[NA]Status: DisposedITAT Ahmedabad11 Feb 2025

Bench: Dr.Brr Kumar & Shri T.R. Senthil Kumar

For Appellant: Shri Samir Vora, AR on behalf of Shri S.N Divatia, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 8(1)Section 80G(5)Section 80G(5)(iii)

case are that the appellant is a Public Charitable Trust, incorporated as a non-profit and corporate entity on 16.01.2023 under section 8(1) of the Companies Act 2013. The appellant has filed its application for approval in Form No.10AB u/s.12A(1)(ac)(iii) and u/s.80G

SHREE GOPINATHJI JYOTIPITH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2098/AHD/2024[NA]Status: DisposedITAT Ahmedabad11 Feb 2025

Bench: Dr.Brr Kumar & Shri T.R. Senthil Kumar

For Appellant: Shri Samir Vora, AR on behalf of Shri S.N Divatia, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 8(1)Section 80G(5)Section 80G(5)(iii)

case are that the appellant is a Public Charitable Trust, incorporated as a non-profit and corporate entity on 16.01.2023 under section 8(1) of the Companies Act 2013. The appellant has filed its application for approval in Form No.10AB u/s.12A(1)(ac)(iii) and u/s.80G

CITY AS LAB FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2025/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGARWAL (Accountant Member)

Section 124(1)(ac)Section 12ASection 8(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGARWAL ACCOUNTANT MEMBER

CITY AS LAB FONDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2023/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member)

Section 124(1)(ac)Section 12ASection 8(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGARWAL ACCOUNTANT MEMBER

GIVEBACK EDUCATION AND HEALTHCARE FOUNDATION,MUMBAI vs. VENKATA PAVANA KUMAR CHANDA, MUMBAI

In the result, the appeal filed by the assessee is\nallowed for statistical purposes

ITA 2828/MUM/2024[2024-25]Status: DisposedITAT Mumbai10 Jul 2024AY 2024-25
Section 12ASection 8Section 8(1)

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, “F” BENCH\nMUMBAI\nBEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER &\nSHRI AMARJIT

KEEDAY MAKAUDAY FOUNDATION,JAIPUR vs. CIT(EXEMPTION) JAIPUR, JAIPUR

ITA 418/JPR/2022[2022-23]Status: DisposedITAT Jaipur30 Jan 2023AY 2022-23

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

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Ajay Malik, CIT -DR
Section 12ASection 2(15)Section 8

company registered under section 8 of the Companies Act, 2013. The definition or meaning of charitable purpose are almost similar in the section 8(1) of the companies Act, 2013 and section 2(15) read with section 11 and 13 of the Income