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.

90 results for “charitable trust”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai426Karnataka247Delhi154Bangalore140Ahmedabad90Jaipur61Kolkata50Pune49Chandigarh45Chennai39Hyderabad32Cochin29Lucknow24Visakhapatnam23Surat16Indore13Amritsar13Cuttack12Allahabad10Nagpur9Rajkot9Telangana9Raipur7Varanasi6Jodhpur4SC3Patna2Dehradun2Ranchi2Guwahati2Agra1Orissa1Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 11109Section 12A97Section 2(15)89Exemption72Section 143(3)49Section 80G36Deduction29Section 80G(5)26Section 11(1)(a)21

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1858/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

Section 11(1)(a)Section 12ASection 13Section 32

charitable purpose. Also, the appellant in the submission given by him, has duly mentioned that brought forward losses of the trust is allowed to be set off against current year’s surplus, and that the same is considered as application of the income of the trust as per the judicial rulings of high-courts of Gujarat, Bombay and Rajasthan which

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

Showing 1–20 of 90 · Page 1 of 5

Addition to Income21
Section 26317
Disallowance17

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

loss accounts amounting to Rs. 19,30,011/- However, the AO observed that in case of a trust, the entire benefit of capital expenditure is given in the very first year in which the asset was purchased. Therefore further deduction by way of depreciation is not allowable. If the depreciation is also allowed, then deduction shall exceed the cost

ITO(EXEMPTIONS),, AHMEDABAD vs. CHAMUNDA FOUNDATION,, AHMEDABAD

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &
Section 12ASection 2(15)

loss accounts amounting to Rs. 19,30,011/- However, the AO observed that in case of a trust, the entire benefit of capital expenditure is given in the very first year in which the asset was purchased. Therefore further deduction by way of depreciation is not allowable. If the depreciation is also allowed, then deduction shall exceed the cost

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. PADMA EDUCATION & WELFARE SOCIETY,, GANDHIDHAM

In the result, the appeal filed by the Revenue is dismissed

ITA 665/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 Aug 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.665/Ahd/2018 &"नधा"रण वष"/Asstt. Year:2014-2015

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr.D.R
Section 11Section 143(3)

losses against income of the current year. This is held by the Hon'ble Delhi ITAT in case of Pushpawati Singhania Research Institute for Liver, Renal & Digestive Diseases vs. Deputy Director of Income-tax (Exemption) 2009 29 SOT 316 (Delhi). It was held that when income accumulated in earlier year cannot qualify for exemption under section 11 (2). the excess

THE ACIT(E), CIRCLE-1, AHMEDABAD vs. UTTHAN SEVA SANSTHAN, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

For Appellant: Shri Pramod Kedia, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 80G(5)

loss against income of the current year. Thus, trust cannot be carried forward excess application of funds. Accordingly, the AO passed the assessment order. The above statement is put in a simple tabular column as follows: 3 Sl. Claimed by the Allowed by the no. Particulars assessee AO 1. Income During the year

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

carrying on the business of providing long-term finance for urban infrastructure in India…” Section 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year- (i) any funds of the trust or institution are invested or deposited

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

carrying on the business of providing long-term finance for urban infrastructure in India…” Section 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year- (i) any funds of the trust or institution are invested or deposited

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

carrying on the business of providing long-term finance for urban infrastructure in India…” Section 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year- (i) any funds of the trust or institution are invested or deposited

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

carrying on the business of providing long-term finance for urban infrastructure in India…” Section 13(i)(d) “(d) 1 in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year- (i) any funds of the trust or institution are invested or deposited

THE DCIT (EXEMPTIONS), CIRCLE-1., AHMEDABAD vs. NIRMAN FOUNDATION CHARITABLE TRUST,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 470/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Mar 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri S. S. Shukla, Sr.DR
Section 11Section 11(1)(a)

carry forward and set off of deficit (that is excess to expenses over income) and set it off against income of subsequent year. ITA No. 470/Ahd/18 (DCIT(Exemp.) vs. Nirman Foundation charitable Trust.) A.Y. 2014-15 - 4 - 7. The issue of allowability of claim of loss

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE ITO, WARD- EXEMPTION, VADODARA

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

ITA 457/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2020-21

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

Charitable Trust Vs. ITO(E) Assessment Year 2020-21 7 In the impugned case on hand, the total receipts declared by the assessee, which is placed at Paper Book page No.6, we observe that there is excess expenditure over income of Rs.6,62,324/-, which is loss suffered by the assessee during the year. Therefore, in this case, the claim

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

carried out by the Trust. 2. Brief facts of the case is that the assessee is a Charitable Trust formulated in January 2020 for the main objects of providing Food, canteen for the poor, destitute people in which food is provided to poor people for small token amount, to construct and maintain bird I.T.A No. 2214/Ahd/2024 Page No 2 Annapurna

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DY. CIT, EXEMPTIONS, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

Trust is existing for a ‘charitable purpose’. If it is held by A.O. that Assessee is not existing for charitable purpose, the contribution from BCCI is not income under Income Tax Act. III. Set off of Brought Forward Deficit: The past losses and unabsorbed depreciation is available for set off. Your Honour is requested to give

THE ITO, (EXEMPTIONS), WARD-2,, AHMEDABAD vs. UTTHAN SEVA SANSTHAN,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2017/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2017/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Lalit P. Jain, Sr. D.R
Section 11Section 11(1)(a)

carried forward. Accordingly, The assesses is of the view that since the total receipts (net of corpus donation) are Rs.7,61,02,072/-, in accordance with the statutory provisions of section 11(1)(a), 15 per cent thereof is not to be treated as the income of the trust and it is only after deducting such 15 per cent (Rs.1

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

In the result, the appeal filed by the Revenue is dismissed

ITA 2425/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Alok Singh, CIT.D.R
Section 11Section 11(1)(a)Section 11(2)Section 2(15)

forwarded annually to the State Government. 12. From the aforesaid provisions of the Town Planning Act, it can be gathered that Assessee has been constituted as Urban Development Authority under the provisions of Section 22 of the Town Planning Act. The purpose and object of constitution of the Urban Development Authority is proper development or redevelopment of urban area. Even

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra