“Section 10(23)(iiiab)”

Section References (mined)Section 10Section 10(23)(iiiab)15 judgments

ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr

Section 10Section 12ASection 139Section 139(1)Section 148

assessee - Held, yes [Para 22] [In favour of assessee] Jat Education Society v. Dy. CIT [2011] 10 taxmann.com 127/47 SOT 35 (Delhi) Section 10(23)(iiiab) of the Income-tax Act, 1961, r.w.r 2BC of the Income-tax Rules, 1962 - Educational institutions - AYs 2003-04 and 2004-05 - Assesseesociety

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 379/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)

Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 378/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)

Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 377/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)

Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

ITA 376/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 Sept 2025AY 2015-16

For Appellant: \nShri Rajesh S. Athavale, ARFor Respondent: \nShri Leyaqat Ali Aafaqui, (Sr.AR)

Section 11Section 12ASection 133ASection 147Section 148Section 271(1)(c)

{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

ITA 375/MUM/2024[2016-17]Status: DisposedITAT Mumbai16 Sept 2025AY 2016-17

For Appellant: \nShri Rajesh S. Athavale, ARFor Respondent: \nShri Leyaqat Ali Aafaqui, (Sr.AR)

Section 11Section 12ASection 133ASection 147Section 148Section 271(1)(c)

{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 374/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)

Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

KISAN SEVA SHIKSHAN SANSTHA,BUBNAL vs. INCOME TAX OFFICER EXEMPTION WARD KOLHAPUR , KOLHAPUR

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

ITA 2802/PUN/2024[2016-17]Status: DisposedITAT Pune03 Sept 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2802/Pun/2024 धििाारण वर्ा / Assessment Year : 2016-17

For Appellant: Shri Umesh Kumar MaliFor Respondent: Shri Ramnath P. Murkunde

Section 10Section 10(23)(iiiab)Section 12ASection 143(2)Section 144

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

DY. COMMISSIONER OF INCOME TAX CIRCLE (EXEMPTIONS), NAGPUR, NAGPUR vs. VASANTRAO NAIK STATE AGRICULTURE EXTENTION MANAGEMENT INSTITUTE, NAGPUR

In the result, appeal by the assessee stands allowed for statistical purposes

ITA 208/NAG/2025[2018-19]Status: DisposedITAT Nagpur16 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Anand Nagrale

Section 10Section 10(23)Section 139Section 147Section 148Section 148A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY

ICF SILVER JUBILEE NURSERY & PRIMARY SCHOOL,CHENNAI vs. DCIT NON CORP WARD 10(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 126/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Icf Silver Jubilee Nursery & Deputy Commissioner Of Income Primary School, V. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [Pan: Aabai-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 04.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2025 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 10Section 10(23)(iiiab)

total income of assessee - Held, yes [Para 22] [In favour of assessee] ii. DCIT vs. Jat Education Society [2011] 10 taxmann.com 127 (Delhi) Section 10(23)(iiiab) of the Income-tax Act, 1961, r.w.r 2BC of the Income-tax Rules, 1962 - Educational institutions - AYs 2003-04 and 2004-05 - Assessee

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH

SHRI DADASAHEB SOMADALE SHIKSHAN PRASARAK MANDAL,PANDHARPUR vs. DY COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal of the appellant is allowed

ITA 306/PUN/2024[2011-12]Status: DisposedITAT Pune19 Apr 2024AY 2011-12

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.306/Pun/2024 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai

Section 10Section 10(23)(iiiab)Section 139Section 139(1)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं

NATIONAL LAW UNIVERSITY,NEW DELHI vs. DCIT, CIRCLE-48(1), NEW DELHI

The appeal is allowed

ITA 2288/DEL/2022[2018-19]Status: DisposedITAT Delhi24 May 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 2288/Del/2022, A.Y. 2018-19 National Law University Vs. Additional/Joint/Deputy/Assistant Sector-14, Dwarka Commissioner Of Income Tax, New Delhi-110078 National Faceless Assessment Pan : Aaalt0918Q Centre, Delhi

Section 10Section 10(23)(iiiab)Section 12Section 12ASection 143(2)Section 271BSection 44A

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA

ACIT(E), CIRCLE- 2(1) , NEW DELHI vs. NATIONAL COUNCIL FOR HOTEL MANAGEMENT & CATERING TECHNOLOGY, NOIDA

In the result, the appeal of the Revenue is dismissed

ITA 6811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Oct 2021AY 2012-13

Bench: Shri R.K.Panda & Shri Kul Bharatassessment Year : 2012-13 Acit(E), Vs National Council Of Hotel Circle-2(1), New Delhi Management & Catering Technology, A-34, Sector-62, Noida, Uttar Pradesh. Pan-Aaatn4791M Appellant Respondent Appellant By Sh. Gaurav Pundir, Sr.Dr Respondent By Sh. K.P.Garg, Ca Date Of Hearing 15.09.2021 Date Of Pronouncement 27.10.2021 Order Per Kul Bharat, Jm :

Section 10Section 10(23)(iiiab)Section 11Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI