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17 results for “charitable trust”+ Section 250(6)clear

Sorted by relevance

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Key Topics

Section 12A68Section 1158Exemption13Section 12A(2)12Charitable Trust9Section 143(1)8Section 688Deduction8Section 250(6)7Section 119(2)(b)

SOMANI CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION WARD, GWALIOR

The appeals of the assessee stand allowed in above terms

ITA 224/AGR/2024[2012-13]Status: DisposedITAT Agra16 Apr 2025AY 2012-13
Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

Charitable Trust, claimed exemption under Section 11 of the Income Tax Act for various assessment years. The exemption was denied because the trust was not registered under Section 12AA of the Act at the time of assessment. The trust obtained registration under Section 12AA with effect from 01.04.2013, but the registration order was issued on 15.10.2018.", "held": "The Tribunal held

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

6
Section 126
Addition to Income6

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

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)

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

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)

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

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)

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

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)

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

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)

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

250 of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2021- 22. 2. At the time of hearing, it was noticed that there is a delay of one day in filing this appeal. The same is condoned in the interest of justice. 3. At the time of hearing, learned AR of the assessee submitted that

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

250/- and the creditor during the year were Rs.26,74,559/-. The creditors during the year were as under : Sl. Name Amount No. 1. Bharat Bansal 3,00,000 2. Nisha Agarwal 1,00,000 3. Sh. Arun 5,00,000 Chadda 4. Axis Bank 4,81,933 5. Barclay Finance 9,42,626 6. Renu Verma

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

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

ITA 557/AGR/2025[2013-14]Status: DisposedITAT Agra20 Mar 2026AY 2013-14

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

Section 11Section 12ASection 143(1)Section 154Section 250

250 of the Income tax Act, 1961 (hereinafter referred to as "the Act"] for the assessment year 2013-14. 2. The only issue involved in this appeal is as to whether the Ld. CITA was justified in upholding the intimation u/s 143(1) of the Act by taxing the gross receipts to tax by denying the exemption

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

ITA 246/AGR/2017[2012-13]Status: DisposedITAT Agra16 Feb 2026AY 2012-13

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

Section 11Section 12ASection 143Section 250Section 56Section 68

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

ITA 245/AGR/2017[2012-13]Status: DisposedITAT Agra16 Feb 2026AY 2012-13

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

Section 11Section 12ASection 143Section 250Section 56Section 68

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

KRISHI UTPADAN MANDI SAMITI CHARRA,CHARRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 4(1)(1) ALIGARH, ALIGARH

In the result, the appeal is allowed for statistical purposes

ITA 119/AGR/2025[2018-19]Status: DisposedITAT Agra29 May 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2018-19

Section 10Section 11Section 12ASection 250Section 250(6)

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the learned first appellate authority has dismissed assessee’s first appeal ex parte, confirming the action of the Assessing Officer for assessing the total receipts of the assessee-trust amounting to Rs.6,41,66,317/- on the premise that the assessee failed to spend

LIPI JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER, EXEMPTION WARD GWALIOR, GWALIOR

In the result, the appeal of the assessee is allowed

ITA 227/AGR/2025[2015-16]Status: DisposedITAT Agra12 Sept 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing) Lipi Jain Family Trust, Vs. Ito (Exemption), Ward No. 18, Subhash Ward Gwalior Ganj Ashok Nagar, Ashok Nagar, Mp Pan: Aabtl3606J Assessee By : Shri Subhash Chand Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 12/09/2025

For Appellant: Shri Subhash Chand Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(5)Section 143(1)

charitable trust instead of Individual/AOP being private discretionary trust. 9. On the facts and in the circumstances of the case and in law the Learned CIT(A) has erred in confirming the action of learned AO CPC who wrongly calculated to the tax liability Rs. 115670/- in the intimation u/s 143(1) of the assessee trust by confirming

LORD KRISHN A UCHYA SHIKSHA PRASAR SAMITI,DATIA vs. ACIT, DATIA, DATIA

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

ITA 122/AGR/2022[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

250 of the Income Tax Act, 1961 [“the Act”] arising from the order dated 10.09.2021 passed u/s 147 of the Act and order dated 13.09.2021 passed u/s 147 r.w.s. 144B of the Act pertaining to assessment years 2016-17 and 2015-16 respectively. 2. Since similar issues are raised in the captioned appeals filed by the assessee, both appeals