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75 results for “charitable trust”

Sorted by relevance

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Key Topics

Section 12A206Section 1180Exemption55Section 14846Section 14727Addition to Income25Section 143(1)24Section 12A(1)(ac)23Charitable Trust23

KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

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

ITA 112/AGR/2025[2024-25]Status: DisposedITAT Agra18 Jul 2025AY 2024-25

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

trust are fully aligned with its charitable objectives, as clearly outlined in its Memorandum of Association and Trust Deed. The trust

OM DARSHAN TURST ,BAREILLY vs. CIT-EXEMPTION, LUCKNOW

In the result, the appeal is allowed for statistical purposes

ITA 349/AGR/2019[--]Status: DisposedITAT Agra22 Sept 2020

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Showing 1–20 of 75 · Page 1 of 4

Section 2(15)19
Natural Justice18
Section 80G17
Section 12A
Section 80G
Section 80G(5)

charitable in nature, a proposition which has been upheld by various judicial forums but not appreciated by the Hon'ble CIT(A) 4.2.The Appellant trust

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

charitable trust or institution pursuing advancement of object of general public utility may be a charitable trust in one year

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

charitable trust or institution pursuing advancement of object of general public utility may be a charitable trust in one year

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

charitable trust or institution pursuing advancement of object of general public utility may be a charitable trust in one year

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

Charitable' for the purpose of granting exemption and providing registration to the trusts and institutions engaged in charitable activities by way of inserting

DR. GYANENDRA GOEL FOUNDATION,MATHURA vs. CIT EXMP., LUCKNOW

In the result, the appeal is allowed

ITA 173/AGR/2017[-]Status: DisposedITAT Agra07 Mar 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Anurag Sinha, AdvocateFor Respondent: Shri Rajarshi Dwivedi, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

trust are not genuine. In “N.N. Desai Charitable Trust vs. CIT”, 246 ITR 452 (Guj), it 8. has held, interalia

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

ITA 376/AGR/2018[2009-10]Status: DisposedITAT Agra30 Oct 2019AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 12A

trust has failed to provide any cogent proof for doing charitable activities and that the applicant trust remained dormant and no charitable

SHAHARI AJIVIKA KANDRA NAGAR NIGAM AGRA,AGRA vs. CIT EXMP. , AGRA

ITA 717/AGR/2018[00]Status: DisposedITAT Agra30 Oct 2019

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 12A

trust has failed to provide any cogent proof for doing charitable activities and that the applicant trust remained dormant and no charitable

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 220/AGR/2024[2006-07]Status: DisposedITAT Agra16 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 222/AGR/2024[2008-09]Status: DisposedITAT Agra16 Apr 2025AY 2008-09

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 219/AGR/2024[2005-06]Status: DisposedITAT Agra16 Apr 2025AY 2005-06

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 221/AGR/2024[2007-08]Status: DisposedITAT Agra16 Apr 2025AY 2007-08

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 223/AGR/2024[2009-10]Status: DisposedITAT Agra16 Apr 2025AY 2009-10

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

M/S SHRI HARI SADHNA SANSKAR SANRAKSHAN,GWALIOR vs. CIT EXMP., BHOPAL

In the result, appeals of the assessees are allowed

ITA 319/AGR/2016[]Status: DisposedITAT Agra16 Jan 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri R.K. Agarwal And Shri Rahul Agarwal, AdvocatesFor Respondent: Shri Inderjeet Singh, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

Charitable Trust’, (Guj) (Supra) and the ITAT, Agra Bench in the case of Bhagwati Samagra Uthan Trust vs. CIT (Copy

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

ITA 113/AGR/2025[2024-25]Status: DisposedITAT Agra18 Jul 2025AY 2024-25

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

trust are fully aligned with its charitable objectives, as clearly outlined in its Memorandum of Association and Trust Deed. The trust

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

ITA 274/AGR/2013[2009-10]Status: DisposedITAT Agra04 Sept 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

Section 36Section 40

Charitable Trust is not for business purpose and is out of the transfer of borrowed funds. Assessee submitted that assessee

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

Trust is not a Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private

AHMED SAIB JAMEEL,ALIGARH vs. ITO WARD-1(4), ALIGARH

The appeal of the assessee is allowed

ITA 201/AGR/2018[2009-10]Status: DisposedITAT Agra21 May 2021AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year2009-10 V.S. I.T.O. Ward – 1(4) Ahmad Said Jameel C/O. Deepak Singh, Adv. 2, Court Of Wards Aligarh Compound, Aligarh, 202001 Pan : Abapa7581P (Appellant) (Respondent)

Section 144Section 147Section 148Section 234ASection 234B

trust M/s. RohilkahndEductaion Charitable Trust), proceedings has also been initiated u/s 147/148 in the case of the guardian Dr. Ahmad

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

trust. The finding of the coordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) a reproduced below