Browse Tax Judgements
Showing 1–20 of 25 judgements · Browse by section & bench
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Institute of Rehabilitation v. Exemption, Ward 1(2)
The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12A…
Indian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues rais…
GITA EDUCATIONAL TRUST vs. AO WARD EXEMPTION (2)
The assessee, GITA EDUCATIONAL TRUST, is an educational trust registered under section 12A of the Income Tax Act. The income of the assessee is from running an educational institution and is exempt under section 11 of the Income Tax Act. Th…
The Federation of Indian Publishers vs Income Tax Officer
The assessee’s appeal for Assessment Year 2024-25 arises against the Addl./JC IT(A), Agra’s DIN & order No. ITBA/APL/ S/250/2025-26/1079012042(1) dated 29.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The assessee is aggri…
Amrit CSR Foundation vs Income Tax Officer
The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…
Bansal Foundation
The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
Jermel's Accademy Vs. ITO, Ward-1(4), Siliguri
The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
Ghaziabad Development Authority vs. DCIT, Exemption Circle
The Ghaziabad Development Authority filed its return of income on 14.3.2022 declaring NIL income. The Assessing Officer completed the assessment on 27.12.2022, adding Rs. 127,41,46,000/- transferred to the development fund to the income of …
Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad
The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The…
Indus Education Society Vs. DCIT, Exemption Range
The case involves an appeal by Indus Education Society against the order of the Ld. Commissioner of Income Tax [Appeals]-I, Kanpur dated 30.11.2018 pertaining to assessment year 2014-15. The issue is regarding the addition of Rs. 21,01,050/…
DCIT Vs. Kanpur Development Authority
The Kanpur Development Authority (KDA) filed a return declaring NIL income for the assessment year 2012-13. The KDA claimed exemption under Section 11 and 12 of the Income Tax Act, 1961 for its surplus income. The Assessing Officer (AO) dis…
Madhu Devi Saraf Educational Trust Vs DCIT, Central Circle-3(3), Kolkata
This is an appeal filed by the assessee, Madhu Devi Saraf Educational Trust, against the order dated 29.08.2025, passed by the Id. CIT(A), Kolkata-21, for the assessment year 2023-2024. The assessee had filed its return of income along with…
Khemani Charitable Trust Vs ITO Ward-1(4), Exemption, Kolkata
This is an appeal filed by the assessee, Khemani Charitable Trust, against the order dated 18.07.2025, passed by the ld.Addl/JCIT(A), Madurai, for the assessment year 2024-2025. The assessee had filed its return of income on 15/11/2024 alon…
Yashwantrao Chavan Centre vs. ITO (Exemption)-2(4)
The assessee, Yashwantrao Chavan Centre, a trust registered under section 12A of the Income-tax Act, 1961, filed its return of income declaring Nil income after claiming exemption under section 11 of the Act. However, the Assessing Officer …
Suresh Shroff Memorial Trust Vs. ITO (Exemption) Ward 2(2), Mumbai
The Suresh Shroff Memorial Trust, a charitable trust, filed its return of income declaring total income as NIL for the assessment year 2017-18. The Assessing Officer (AO) denied the exemption under Section 11 of the Income Tax Act, 1961 and…
Smt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)
The assessee, Smt. Gangaben Parshottam Parikh Charitable Trust, filed an application in Form-10AB on 28.02.2025 seeking approval under Section 80G of the Income Tax Act, 1961 before the Commissioner of Income Tax (Exemptions) [CIT(E)]. Afte…
O P Jindal Foundation Vs ITO, Exem. Ward-2(2), Mumbai
These two appeals by the assessee, O P Jindal Foundation, are directed against the separate orders of the ld. CIT(A), ADDL/JCIT(A)-2, Gurugram dated 18.08.2025 and 29.08.2025 for Assessment Year (AY) 2018-19 & 2019-20 respectively. The asse…
Saraswati Devi Educational and Social Trust Vs CPC, Bangalore/ITO Ward-1(3),Exemption, Kolkata
The assessee, Saraswati Devi Educational and Social Trust, filed its return of income claiming exemption under Section 11 of the Income Tax Act for the assessment years 2020-2021 and 2023-2024. However, the Assessing Officer (AO) rejected t…