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Documents citing Ujagarmal Chander Bhan Charitable ... vs Dcit, Cpc, Bangalore on 30 May, 2019

Dy. Commissioner Of Income Tax ... vs Shri Mukund Bhavan Trust, Pune on 8 October, 2025

6. At the outset, the Ld. AR submitted that the impugned issue is covered in favour of the assessee by the decision of the Co-ordinate Bench of the Tribunal in assessee's own case, Shri Mukund Bhavan Trust Vs. CIT (Exemption) in ITA No. 1552/PUN/2024, dated 29.04.2025 and in the case of Shri Mukund Bhavan Trust Vs. DCIT in ITA No. 223/PUN/2014 for AY 2010-11, dated 28.06.2017, which has been upheld by the Hon'ble Bombay High Court, ITA No. 683 of 2018 vide order dated 05.08.2022. The Ld. CIT(A) has duly taken cognizance of the same while adjudicating the impugned issue. A copy of the said orders were placed on record.
Income Tax Appellate Tribunal - Pune Cites 22 - Cited by 0 - Full Document

Dy. Commissioner Of Income Tax ... vs Shri Mukund Bhavan Trust, Pune on 8 October, 2025

6. At the outset, the Ld. AR submitted that the impugned issue is covered in favour of the assessee by the decision of the Co-ordinate Bench of the Tribunal in assessee's own case, Shri Mukund Bhavan Trust Vs. CIT (Exemption) in ITA No. 1552/PUN/2024, dated 29.04.2025 and in the case of Shri Mukund Bhavan Trust Vs. DCIT in ITA No. 223/PUN/2014 for AY 2010-11, dated 28.06.2017, which has been upheld by the Hon'ble Bombay High Court, ITA No. 683 of 2018 vide order dated 05.08.2022. The Ld. CIT(A) has duly taken cognizance of the same while adjudicating the impugned issue. A copy of the said orders were placed on record.
Income Tax Appellate Tribunal - Pune Cites 22 - Cited by 0 - Full Document

Bhairab Jnananandababa Seva ... vs Ito, Ward 1(2), Exempt, , Kolkata on 17 February, 2026

5. After hearing the rival contentions and perusing the materials available on record, I find that though initially the assessee has filed the return of income on 29.05.2017, without upholding the audit report in form 10B. I note that in this case, the form 10B was filed on 30.05.2018, along with the revised return and thereafter, processing was done by CPC Bangalore. Therefore, the form 10B was available before the ld. AO at the time of processing the return of income . The non filing of Form 10B at the time of filing original return income is a procedural defect in filing the return which was cured by the assessee later on. In our considered view that the ld. AO cannot deny the exemption claimed by the assessee u/s 11 of the Act on the ground that form 10B was not filed with the return of income originally. Therefore, the order passed by the ld. CIT (A) confirming the order of ld. AO/ CPC cannot be sustained. The issue is supported by the decision of Saraswati Devi Educational and Social Trust, Vs. CPC, Bangalore, in ITA Nos. 873 & 874/KOL/2025, vide order dated 04.011.2025, the operative part of the decisions is as under:-
Income Tax Appellate Tribunal - Kolkata Cites 3 - Cited by 0 - Full Document
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