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8 results for “reassessment”+ Section 12A(1)(ac)clear

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Key Topics

Section 26312Section 14710Section 80G8Section 2507Section 12A(2)6Section 116Section 12A6Section 11(2)6Exemption6Addition to Income

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

ITA 2517/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Sanjay Parikh
Section 143(3)Section 263Section 80G

12A of the Income Tax Ac. 4. Further, The learned PCIT also 4. Further, The learned PCIT also erred in law by disregarding the fact erred in law by disregarding the fact that the deductions claimed u/s 80G of the Act pertained to eligible that the deductions claimed u/s 80G of the Act pertained to eligible that the deductions claimed

6
Deduction2
Disallowance2

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1475/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Oct 2024AY 2013-14
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for\nwhich it was provisionally registered:\nProvided further that where registration has been granted to the trust or institution under section\n12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any\nincome derived from property held under trust

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) -2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1477/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Oct 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1479/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

MAHARASTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1478/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1474/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1476/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Oct 2024AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI

In the result, the appeal by the assessee is dismissed

ITA 8437/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Feb 2026AY 2010-11

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J

For Appellant: Shri Nikhil Tiwari a/wFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 132Section 147Section 148Section 153CSection 250Section 35Section 80Section 80G

AC of the Act, and all the donations received in cheque were returned in cash to all the donors after deducting normal commission, notice under section 148 of the Act was issued to the assessee on 28/03/2016. Accordingly, the proceedings under section 147 of the Act were initiated. In response to the notice, the assessee requested to treat the return