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“Section 124(1)(b)”

Section References (mined)Section 124Section 124(1)(b)11 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

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

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

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

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

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

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

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

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

Sharma, Jaipur. deceased assessee was last residing i.e, 3659, Bhoot Ke Kuye Ki Gali, M.S.B Ka Rasta, Johari Bazar, Jaipur in terms of section 124(1)(b) of the Act which reads as under: “124. (1) Where by virtue of any direction or order issued under sub-section (1 ... 61/JP/2017 Sh. Subhash Chand Ajmera, Jaipur Vs. The ITO, Ward 1(3), Jaipur address of the deceased assessee as mandated by section 124(1)(b) of the Act. The fact that jurisdiction over last known residence address of the deceased assessee lies with ITO Ward 2(1), Jaipur is also

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

Sharma, Jaipur. deceased assessee was last residing i.e, 3659, Bhoot Ke Kuye Ki Gali, M.S.B Ka Rasta, Johari Bazar, Jaipur in terms of section 124(1)(b) of the Act which reads as under: “124. (1) Where by virtue of any direction or order issued under sub-section (1 ... 61/JP/2017 Sh. Subhash Chand Ajmera, Jaipur Vs. The ITO, Ward 1(3), Jaipur address of the deceased assessee as mandated by section 124(1)(b) of the Act. The fact that jurisdiction over last known residence address of the deceased assessee lies with ITO Ward 2(1), Jaipur is also

INCOME TAX OFFICER- 23(3)(1), MUMBAI vs. UTI ASSET MANAGEMENT COMPANY LIMITED EMPLOYEES PROVIDENT FUND, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2022/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2022/Mum/2025 (निर्धारण वर्ा / Assessment Year :2018-19) Ito, 23(3)(1), Mumbai V/S. Uti Asset Management 5Th Floor, Room No. 525A, बिधम Company Ltd. Employees Piramal Chambers, Parel, Provident Fund Mumbai-400012 5Th Floor Doaa, Uti Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatu2391J Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Jayant Bhatt/Shri FaheemFor Respondent: Shri Vivek Perampurna
Section 10Section 10(25)Section 12ASection 143(3)Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER