Section 115TD of the Income Tax Act

The decision most relied on for Section 115TD is Nagaraj & Others v. State of Karnataka & Another (4 SCC 595), cited in 43 of the 54 judgments on BharatTax that turn on this section.

Leading authorities on Section 115TD

Nagaraj & Others v. State of Karnataka & Another
4 SCC 595 · 1994 · High Court
43
citing judgments

Substantial justice must prevail over mere procedural technicalities, and rules of procedure or technicalities of law should not obstruct the course of justice. Courts, especially higher courts, can rectify orders passed under a mistake or erroneous assumption, guided by equity and fairness.

Aurora Educational Society v. CCIT
20 Taxmann.com 46 · 2012 · Reported
31
citing judgments

The scope and amplitude of Section 10(23C)(vi) of the Income-tax Act and its applicable provisos, rules, and forms are the subject of examination in relation to applications for approval.

Hemalatha Gargya v. CIT
259 ITR 1 · 2003 · Supreme Court
23
citing judgments

Dismissal of a Special Leave Petition (SLP) does not operate as a confirmation of the reasoning in the decision appealed against. An order refusing SLP does not replace the order under challenge.

Jammu Development Authority v. CIT, Jammu
23 Taxmann.com 343 · 2012 · Reported
21
citing judgments

The introduction of the proviso to Section 2(15) resulted in the omission of Section 10(20A), thereby removing the exemption benefit previously available to authorities constituted for housing, planning, development, or improvement of cities and villages.

CIT-1982 Charitable Trust v. ITO
160 Taxmann.com 475 · 2024 · Reported
13
citing judgments
CIT v. Truck Operators Association
9 Taxmann.com 267 · Reported
8
citing judgments
Society, New Delhi v. Principal Commissioner of Income-tax, New Delhi
166 Taxmann.com 324 · 2024 · High Court
7
citing judgments
35 (Guj.), (iii) Bargahe Husaini Trust-Monpar v. CIT(E)
165 Taxmann.com 141 · 2024 · ITAT
6
citing judgments
449 (Gujarat) and DIT v. Society for Developing Alternatives
18 Taxmann.com 364 · 2012 · High Court
6
citing judgments
DCIT v. Gujarat State Council
41 Taxmann.com 449 · 2014 · High Court
6
citing judgments

Judgments on Section 115TD

AMITA MEMORIAL TRUST,MUMBAI vs. CIT (EXEMPTION) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1263/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Mar 2026AY 2026-27

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri K. Gopal & Ms Neha Paranjpe, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 60Section 80G

AMITA MEMORIAL TRUST,MUMBAI vs. CIT(EXEMPTION) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1262/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Mar 2026AY 2026-27

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri K. Gopal & Ms Neha Paranjpe, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 60Section 80G

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

SHRI AMBIKA SEVA TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 2347/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 115TSection 12ASection 12A(1)(ac)

CHAROTAR BHAL RIZE FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 704/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

CHAROTAR BHAL RIZE FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 703/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

NELLORE PINAKINI LIONS TRUST,NELLORE vs. ITO, EXEMPTIONS WARD, GUNTUR

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

ITA 751/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.751/Viz./2025 Assessment Year 2023-2024 Nellore Pinakini Lions The Income Tax Officer, Trust, Nellore. Exemption Ward, Vs. Pin – 524 001. Guntur. Andhra Pradesh Pan Aadtn0776D (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Dr. Abhishek, Ca [Hybrid] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/Order

For Appellant: Dr. Abhishek, CA [Hybrid]For Respondent: Dr. Aparna Villuri, Sr. AR
Section 11Section 115TSection 12ASection 143(3)

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

ITA 347/PUN/2025[2021-22]Status: DisposedITAT Pune21 Jan 2026AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar
Section 11Section 12Section 143(2)Section 144Section 25Section 270A

VASAVI CLUB,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 994/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Dec 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115TSection 142(1)Section 143(1)Section 143(2)Section 144Section 249(2)Section 249(3)

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

MATUSHREE PARSANBA CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 1340/AHD/2025[NA]Status: DisposedITAT Ahmedabad04 Nov 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

For Appellant: Shri A.K. Khandelwal, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 115TSection 12A

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

ITA 2006/BANG/2019[2019-20]Status: DisposedITAT Bangalore22 Oct 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Hariprasad Nayak, CAFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru
Section 11Section 115TSection 12ASection 13Section 133A

SHRI DASHA KHADAYATA VANIK PANCH SAVLI,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 1617/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Oct 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarshri Dasha Khadayata The Cit(Exemption), Vanik Panch Savli Ahmedabad Doshi Vaga, Savli, Vs (Respondent) Baroda, Gujarat Pan: Aabts2161H (Appellant)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 115TSection 12ASection 12A(1)(ac)

LAKULISH SANATAN SANSKARITI PRABODHAN ABHIYAN,VADODARA, GUJARAT vs. CIT EXEMPTION , AHMEDABAD, AHMEDABAD

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

ITA 1367/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Oct 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Ms. Priya Sharma, AdvocateFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 12ASection 253(5)

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1127/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

SHREE JAGVALLABH PARSHWANATH BHATHA GHAR TRUST,PALDI, AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1154/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad03 Sept 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sammit Jain & Shri Saiyam Shah, ARsFor Respondent: Shri Sher Singh, CIT-D.R
Section 115TSection 12ASection 12A(1)(ac)Section 80GSection 80G(5)

SHREE JAGVALLABH PARSHWANATH BHATHA GHAR TRUST,PALDI, AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1153/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad03 Sept 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sammit Jain & Shri Saiyam Shah, ARsFor Respondent: Shri Sher Singh, CIT-D.R
Section 115TSection 12ASection 12A(1)(ac)Section 80GSection 80G(5)

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

ITA 874/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

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