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“application of income for charitable purposes”

Charitable TrustsSection 11Section 1197 judgments

SHANTI DEVI JAIN MEMORIAL TRUST,MUZAFFARNAGAR vs. ITO, WARD EXEMPTION , GHAZIABAD

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

ITA 1293/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Years: 2013-14

Section 11(5)Section 12ASection 143(3)Section 234ASection 250(6)Section 80G

capital, for charitable purposes in India and therefore a trust acquiring another society engaged in charitable activities may be considered an application of income for charitable purposes u/s 11(1)(a), provided specific conditions are met. The advance given for acquiring Scholars Educational Welfare Society may be viewed

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

however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that for the purpose of ground no. 3 the learned CIT(A) has placed ... amount in nationalized bank as contemplated under Sub-section (5) of Section 11 of the Act cannot be treated as application of income for charitable purposes. It is submitted that under Sub-section (1) of Section 11 of the Act, assessee is obliged to apply 85% of the income

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

however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that for the purpose of ground no. 3 the learned CIT(A) has placed ... amount in nationalized bank as contemplated under Sub-section (5) of Section 11 of the Act cannot be treated as application of income for charitable purposes. It is submitted that under Sub-section (1) of Section 11 of the Act, assessee is obliged to apply 85% of the income

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

however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that for the purpose of ground no. 3 the learned CIT(A) has placed ... amount in nationalized bank as contemplated under Sub-section (5) of Section 11 of the Act cannot be treated as application of income for charitable purposes. It is submitted that under Sub-section (1) of Section 11 of the Act, assessee is obliged to apply 85% of the income

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

however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that for the purpose of ground no. 3 the learned CIT(A) has placed ... amount in nationalized bank as contemplated under Sub-section (5) of Section 11 of the Act cannot be treated as application of income for charitable purposes. It is submitted that under Sub-section (1) of Section 11 of the Act, assessee is obliged to apply 85% of the income

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, UDAIPUR

In the result, both these appeals are allowed for statistical purpose

ITA 803/JODH/2024[2016-17]Status: DisposedITAT Jodhpur17 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 11Section 11(6)Section 13(1)(c)

Financial Year 2009-10 to 2014-15 in support of the claim and acquisition of capital on the issue of application of income for charitable purposes. The AO shall grant adequate opportunity of being heard ITA Nos. 802 and 803/Jodh/2024 Asst. Years: 2015-16 & 2016-17 5 to the assessee

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, APPEAL UDAIPUR -2 , UDAIPUR

In the result, both these appeals are allowed for statistical purpose

ITA 802/JODH/2024[2015-16]Status: DisposedITAT Jodhpur17 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 11Section 11(6)Section 13(1)(c)

Financial Year 2009-10 to 2014-15 in support of the claim and acquisition of capital on the issue of application of income for charitable purposes. The AO shall grant adequate opportunity of being heard ITA Nos. 802 and 803/Jodh/2024 Asst. Years: 2015-16 & 2016-17 5 to the assessee

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)

attention to the fact that the assessee had spent a sum of Rs.1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

INTERNATIONAL SOCIETY OF DIVINE LOVE JAGADGURU DHAM ,MATHURA vs. ITO,WARD (EXEMPTION), AGRA

In the result, the appeal of the Assessee is allowed

ITA 527/AGR/2025[2018-19]Status: DisposedITAT Agra03 Feb 2026AY 2018-19

Bench: Shri M. Balaganeshinternational Society Of Divine Vs. Ito, Love Jagadguru Dham Raman Ward (Exemption), Reti, Vrindavan, Mathura- Aayankar Bhawan, 281121 Sanjay Place, Agra (Appellant) (Respondent) Pan: Aati2546M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 12ASection 143(3)Section 2(15)

whether the bhandara expenses incurred by the Assessee could be construed as International Society of Divine Love Jagadguru Dham Raman Reti application of income for charitable purposes in the facts and circumstances of the instant case. 4. I have heard the Learned DR and perused the materials available on record ... objects of the Trust. The learned AO accordingly re-computed the income of the Trust by ignoring these two items as application of income for charitable purposes and completed the assessment under Section 143(3) read with Sections

ADV. CHANDANSINH SOLANKI EDUCATIONAL TRUST,VIRAR vs. ITO, BENGALURU

In the result, the appeal of the assessee-trust is allowed

ITA 6378/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Jan 2026AY 2020-21

Bench: The First Appellate Authority Came To Be Dismissed Ex Parte Without Affording A Meaningful Opportunity Of Being Heard; & Secondly, That The Lower Authorities Erred In Upholding The Adjustments Made Under Section 143(1), Namely: (A) Denial Of Deduction Under Section 11(1)(A) In Respect Of Actual Revenue Expenditure Of ₹ 89,77,260 Debited To The Income & Expenditure Account; & (B) Disallowance Of The Claim For Statutory Accumulation Of Income Under Section 11(1)(A) To The Extent Of ₹ 11,65,005, Thereby Treating The Gross Receipts Of ₹ 1,01,42,265 As Taxable Income.

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 2Section 250

requirement for filing Form No. 10B, without disputing either the charitable nature of the objects of the Trust or the factum of application of income for charitable purposes. 6. The learned counsel for the assessee submitted that the due date of filing the return of income

RCS ASSOCIATES CHARITABLE TRUST,SHIMLA vs. INCOME TAX OFFICER EXEMPTION, SOLAN

The appeal stand allowed for statistical purposes

ITA 769/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh06 Jan 2026AY 2024-25

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.759/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2023-24) & 2. आयकरअपीलसं. / Ita No.769/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2024-25) Rcs Associates Charitable Trust Ito Exemption 74/1, Lower Bazar, Shimla Income Tax Office बनाम/ Vs. Himachal Pradesh - 171001 New Bypass Road, Kathed, Solan (Hp) - 173208 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabtr-8127-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Vishal Mohan (Sr. Advocate) A/W Sh. Praveen Sharma (Advocate) – Ld. Ars (Virtual Mode) ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 23-12-2025 घोषणाकीतारीख /Date Of Pronouncement 06-01-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Assessee Is In Further Appeal Before Us For Assessment Years (Ay) 2023-24 & 2024-25. First, We Take Up Appeal For Ay 2023-24 Which Arises Out Of An Order Ld. Addl. Cit / Joint Cit (Appeals)-9, Mumbai [Cit(A)] Dated 26-03-2025 In The Matter Of An Intimation Issued

For Appellant: Sh. Vishal Mohan (Sr. Advocate) a/w Sh. PraveenFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 11Section 139(1)Section 143(1)Section 143(1)(a)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

RCS ASSOCIATES CHARITABLE TRUST,SHIMLA vs. INCOME TAX OFFICER (EXEMPTION), SOLAN

The appeal stand allowed for statistical purposes

ITA 759/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh06 Jan 2026AY 2023-24

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.759/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2023-24) & 2. आयकरअपीलसं. / Ita No.769/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2024-25) Rcs Associates Charitable Trust Ito Exemption 74/1, Lower Bazar, Shimla Income Tax Office बनाम/ Vs. Himachal Pradesh - 171001 New Bypass Road, Kathed, Solan (Hp) - 173208 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabtr-8127-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Vishal Mohan (Sr. Advocate) A/W Sh. Praveen Sharma (Advocate) – Ld. Ars (Virtual Mode) ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 23-12-2025 घोषणाकीतारीख /Date Of Pronouncement 06-01-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Assessee Is In Further Appeal Before Us For Assessment Years (Ay) 2023-24 & 2024-25. First, We Take Up Appeal For Ay 2023-24 Which Arises Out Of An Order Ld. Addl. Cit / Joint Cit (Appeals)-9, Mumbai [Cit(A)] Dated 26-03-2025 In The Matter Of An Intimation Issued

For Appellant: Sh. Vishal Mohan (Sr. Advocate) a/w Sh. PraveenFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 11Section 139(1)Section 143(1)Section 143(1)(a)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

ITA 164/IND/2018[14-15]Status: DisposedITAT Indore03 Dec 2025
Section 11(1)(a)Section 11(3)Section 143(2)Section 143(3)Section 234A

preceding assessment year, made during the current year from the current year's income, can be treated as an application of income for charitable purposes under Section 11(1)(a) of the Income

SAINT MARKS SCHOOL SIKSHA SAMITI,AGRA vs. JAO (EXEMPTIONS), AGRA

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

ITA 399/AGR/2025[2023-24]Status: DisposedITAT Agra26 Nov 2025AY 2023-24

Bench: Shri M. Balaganesh(Through Virtual Hearing) Saint Marks School Siksha Samiti, Vs. Jurisdictional Assessing 41, Saint Peters Colony, Ghatia, Officer-Exemption Hariparvat, Agra Ward, Agra (Appellant) (Respondent) Pan: Aaeas7764A

For Appellant: Shri Mahesh Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 11Section 11(2)Section 12ASection 143(1)Section 154

During the year under consideration, the assessee had gross receipts of Rs 2,46,35,564/- against which the application of income for charitable purposes was Rs. 2,27,32,532 ( Rs. 2,08,81,587/- towards running expenses and Rs. 18,50,945/- as addition to fixed assets). Thus

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)

attention to the fact that the assessee had spent a sum of Rs.1,67,47,400/- and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

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)

attention to the fact that the assessee had spent a sum of Rs. 1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

RURAL DEVELOPMENT FOUNDATION,ANAND vs. CPC, BENGALURU JURIS. AO- THE ITO, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 927/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

demand of Rs. 63,13,848/- after disallowing the expenditure of Rs. 1,13,37,985/- claimed by the assessee as application of income for charitable purposes. Rural Development Foundation vs. CPC, Bengaluru Juris AO The ITO, Ward-Exemption Asst. Year : 2019-20 3.1. Subsequently, the assessee filed a rectification

DAYSPRING ENTERPRISES OF INDIA,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations given hereinabove

ITA 1261/HYD/2024[2016-17]Status: DisposedITAT Hyderabad29 Oct 2025AY 2016-17
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 139(1)Section 143(3)Section 263

assessee has narrated the facts of its case and also the reasons for filing corrected Form No.10B indicating correct amount of application of income for charitable purposes u/s 11(1)(a) of the Act, and also accumulation of income u/s 11(2) of the Act, by filing revised Form No.10B

FIITJEE LIMITED.,NEW DELHI vs. ACIT CIRCLE-25(2), NEW DELHI

The appeals are allowed partly

ITA 334/DEL/2021[2011-12]Status: DisposedITAT Delhi29 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri C.S. Agarwal, Sr. Advocate; &For Respondent: Ms Monika Singh, CIT-DR
Section 14ASection 153A

carried out charitable activities during the year under consideration and, hence, the society was held to have contravened the provisions relating to application of income for charitable purposes and, accordingly, the benefit u/ss 11 and 12 of the Act was denied to the said society and the said assessee society

FIITJEE LIMITED.,NEW DELHI vs. ACIT CIRCLE-25(2), NEW DELHI

The appeals are allowed partly

ITA 333/DEL/2021[2010-11]Status: DisposedITAT Delhi29 Oct 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri C.S. Agarwal, Sr. Advocate; &For Respondent: Ms Monika Singh, CIT-DR
Section 14ASection 153A

carried out charitable activities during the year under consideration and, hence, the society was held to have contravened the provisions relating to application of income for charitable purposes and, accordingly, the benefit u/ss 11 and 12 of the Act was denied to the said society and the said assessee society

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