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6 results for “disallowance”+ Section 12A(1)(ba)clear

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Key Topics

Section 1125Section 143(1)8Section 12A7Section 2506Exemption6Section 139(1)5Section 12A(1)(b)5Section 143(1)(a)5Charitable Trust5

SHRI MAHUDI MADHUPURI JAIN NSM BHOJANSHALA & PRASHADI BHAVAN,,MAHUDI vs. THE INCOME TAX OFFICER,WARD-2, EXEMPTION,, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 184/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Aarsi Prasad, CIT- DRFor Respondent: Date of Hearing
Section 11Section 119(2)(b)Section 12A(1)(b)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

Section 12A(1)(ba) of the Act, the return of income was required to be furnished within the time limit as available u/s. 139(1) of the Act only. As the assessee did not file the return within this time limit, the adjustment made by the CPC and the disallowance

Section 1544
Deduction4
Addition to Income3

TRILOKNATH VATSALYA VATIKA,GANDHINAGAR vs. THE DY.CIT,CPC, BANGALORE PRESENT JAO- THE ITO, WARD-1 (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1092/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.Cit बनाम/ At Balva Cpc Bangalore. V/S. Nr. Tahuko Hotel Present Jao Kalol The Ito Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./Pan: Aants 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2025 घोषणा की तारीख /Date Of Pronouncement: 28/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Assessee Is Directed Against The Order Dated 10/03/2025 Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-Gwalior [Hereinafter Referred To As “Cit(A)”], U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 234ASection 250Section 44A

disallowance of exemption on such a technical ground is contrary to the settled legal position and the consistent view taken by various judicial forums. The Hon’ble Income Tax Appellate Tribunal, Nagpur Bench, in the case of Shri Panchmurti Education Society vs. Income-tax Officer [2025] 171 taxmann.com 546 (Nagpur - Trib.) [21-01-2025], has categorically held that where

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

disallowance of exemption on such a technical ground is contrary to the settled legal position and the consistent view taken by various judicial forums. 8. The Hon’ble Income Tax Appellate Tribunal, Nagpur Bench, in the case of Shri Panchmurti Education Society vs. Income-tax Officer [2025] 171 taxmann.com 546 (Nagpur - Trib.) [21-01-2025], has categorically held that where

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

12A(1)(b) and (ba), wherein there is no such direction to file the form electronically as mentioned in Rule 12(2) r.w.r. 17B and further, since the section does not contain the direction to file such report electronically, the same cannot be considered to be mandatory requirement as the rules cannot go beyond the scope of the section

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE ITO, WARD- EXEMPTION, VADODARA

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

ITA 457/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2020-21

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

12A(1)(b) and (ba) stood violated. Consequently, exemption u/s 11 was not available. The Ld. CIT(A) held that the CPC had correctly taxed the gross receipts and dismissed the appeal, both for non-prosecution as well as on merits. 7. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising following grounds

UMMEED FOUNDATION ,VADODARA vs. THE ITO, WARD 3(1)(2), VADODARA

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 11Section 12ASection 139Section 139(1)Section 143(1)Section 143(1)(a)

1) in the prescribed time limit, without appreciating the fact that there is no such requirement mandated by Sec. 12A(ba) The impugned addition of Rs. 9,59,903/- being bad in law and in facts is prayed to be deleted. 4. The Ld. Addl./JCIT(A), Raipur has further erred in law and in facts in not directing