BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “charitable trust”+ Section 10(230)clear

Sorted by relevance

Karnataka426Delhi171Mumbai101Bangalore59Hyderabad53Cochin50Jaipur39Pune28Chandigarh21Chennai20Allahabad16Calcutta16Lucknow16Ahmedabad12Kolkata10Surat9Agra8Indore7Telangana5Nagpur3Panaji2Orissa2Rajasthan2Rajkot2Andhra Pradesh1Amritsar1Guwahati1Cuttack1SC1Jodhpur1

Key Topics

Section 12A(1)(ac)8Section 12A5Section 80G(5)(iv)4Addition to Income4Natural Justice4Section 132(1)3Section 132(4)3Section 2(15)3Search & Seizure

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 is illegaland is against facts. The Ld.CIT(A) failed to appreciate that the appellant is enjoying registration u/s 12A of the I.T.Act and that the entire surplus shown in receipt & expenditure account was utilized in accordance with section 11 of the Income Tax Act. The return was also accompanying statutory report on Form 10B. Even the re-casted Profit

SHREE TEEKAM CHAND EDUCAQTIONAL &,AGRA vs. C.I.T.-I, AGRA

In the result, the appeal is allowed

ITA 359/AGR/2014[-]Status: DisposedITAT Agra07 Dec 2017
3
Undisclosed Income3
Exemption3
Section 80G(5)(iii)2

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenashree Teekam Chand Educational Vs..Cit -1 & Charitable Trust Society Agra. 22, Nehru Nagar, Agra. Panno.Aakts2145Q (Assessee) (Revenue)

Section 12ASection 2(15)

section 13 of the I.T. Act, as such. In ‘S.R.M. M. CT. M. Tiruppani Trust vs. CIT’, 230 ITR 636 (SC), it has 10. been held that money having been spent on acquisition of assets for educational institution amounts to application of funds for charitable

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)

230) of s. 10 or under sub-cl (1) of cl (ac) of sub-s (1) of s. 12A or under cl (1) of the first proviso to sub-s. (5) of s. 80G of the Act. till 30th Sept 2023 where the due date for making such application has expired prior to such date, (2) Form No. 10AB

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

In the result, the both the appeals ITA No

ITA 579/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)

230) of s. 10 or under sub-cl (1) of cl (ac) of sub-s (1) of s. 12A or under cl (1) of the first proviso to sub-s. (5) of s. 80G of the Act. till 30th Sept 2023 where the due date for making such application has expired prior to such date, (2) Form No. 10AB

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

230) of s. 10 or under sub-cl (1) of cl (ac) of sub-s (1) of s. 12A or under cl (1) of the first proviso to sub-s. (5) of s. 80G of the Act. till 30th Sept 2023 where the due date for making such application has expired prior to such date, (2) Form No. 10AB

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT