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.

299 results for “charitable trust”+ Disallowanceclear

Sorted by relevance

Mumbai959Delhi668Chennai416Bangalore355Ahmedabad299Kolkata210Pune168Jaipur166Chandigarh125Hyderabad97Cochin96Karnataka74Lucknow69Cuttack69Indore63Visakhapatnam49Surat46Amritsar44Rajkot35Allahabad31Nagpur25Raipur23Jodhpur18Agra14Ranchi14Patna11Telangana9Varanasi7SC6Kerala6Guwahati6Jabalpur5Panaji4Dehradun4Punjab & Haryana3Orissa1Rajasthan1Calcutta1

Key Topics

Section 11209Section 12A137Section 2(15)125Exemption88Section 143(3)64Section 80G54Section 143(1)52Addition to Income43Charitable Trust

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

ITA 1720/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Dec 2019AY 2010-11

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: ShriO. P. Sharma, CITDRFor Respondent: ShriS. N. Soparkar, Sr.Advocate
Section 11Section 12ASection 142(1)Section 143(3)Section 25

disallowed for charitable purposes in reply whereofthe assessee submitted the details with the explanation that the assessee is bound to incur expenses time to time towards the set-up and expansion of the university in terms of Provision of Sec. 25 of the Pandit Deendayal Petroleum University Act, 2007. Though, both the organisations are two separate entities, having separate

Showing 1–20 of 299 · Page 1 of 15

...
36
Section 13(8)35
Section 11(1)(a)35
Deduction33

THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 219/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.219/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, Gujarat Institute Of Chemical (Exemptions), Vs. Technology, Ward-1, Suraksha Sankool, Thaltej Ahmedabad. Gandhinagar Highway Thaltej, Ahmedabad-380054. Pan : Aaatg2481M

Section 12A

disallowing the amount of donation given by the appellant trust to another trust. It is seen from the order of I assessment that the appellant had given donation of Rs.4,75,00,000/- to Ahmedabad University. The A.O has mentioned that the recipient i.e. Ahmedabad University is registered u/s.12AA of the Act and the donation is given for Research

THE ITO, (EXEMPTIONS), WARD-1,, AHMEDABAD vs. M/S. GUJARAT INSTITUTE OF CHEMICAL TECHNOLOGY,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 2736/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad04 Oct 2019AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri S. N. Soparkar, A.R
Section 11(1)Section 12A

disallowance of donation given by the assessee and without appreciating that undue benefit to the manufacturer of product over a period of time and also all the parties involved in research will enjoy commercial benefits in future.” 3. When the matter was called for hearing, the learned AR for the assessee in the Revenue’s appeal referred to the decision

KOSHAMBH CHARITABLE TRUST,VADODARA vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 741/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, ARFor Respondent: Smt. Malarkodi R., Sr. DR
Section 11Section 11(1)(a)Section 12A

charitable trusts. The AO disallowed the donation of ₹1,17,80,300/- made to six other charitable trusts on the ground

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

disallowed and not in respect of the income of the appellant trust. However, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable

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

disallowed and not in respect of the income of the appellant trust. However, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable

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

disallowed and not in respect of the income of the appellant trust. However, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable

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

disallowed and not in respect of the income of the appellant trust. However, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable

THE DCIT (EXEMPTIONS) CIRCLE-2, AHMEDABAD vs. SHREE KHODAL DHAM TRUST, KAGWAD, RAJKOT

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

ITA 904/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.904/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T.(Exemptions) Shree Khodal Dham Trust, Circle-2, Vs. Kagwad, Ahmedabad. Alka Society, 4Th Floor, Shri Sardar Patel Bhavan, Near Water Tank, Rajkot-360004. Pan: Aajts1017J

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R
Section 11Section 12A

disallowance of exemption u/s 11 of the Act, the same are taken up together for sake of convenience. The facts of the case as reflected in the assessment order as also made available in the Page 6 of 15 Asstt. Year 2014-15 course of the appellate proceedings are that the appellant trust came into existence vide trust deed dated

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. KASTURBEN JAGJIVANBHAI BHALODIA CHARITABLE TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

ITA 1545/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Vinod Tanwani, Sr. D.R
Section 11

Charitable Trust & 2 Ors.] A.Y. 2013-14 - 3 - assessment for the AY 2013-14 in question. In the course of the scrutiny assessment, the AO observed that the assessee trust has shown income of Rs.5,24,91,569/- and expenses of Rs.5,91,33,260/- in the return of income. It was thus found that the net result

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

disallowances are beyond the scope of provisions of section 143(l)(a) of the I.T, Act, 1961. 2. The Ld. ADDL/JCIT(A)-1, Hyderabad has also erred in law and on facts and circumstances of the case, by not appreciating that denial of exemption u/s. 11 of the Koshambh Charitable Trust

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)

disallowance can be made to the extent of such benefit extended the trustees. In support of the aforesaid view, we find guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT versus Orpart charitable trust

CHAMUNDA FOUNDATION,AHMEDABAD vs. THE CIT,, GANDHINAGAR

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)

disallowance can be made to the extent of such benefit extended the trustees. In support of the aforesaid view, we find guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT versus Orpart charitable trust

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. UTTHAN SEWA TRUST,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

ITA 21/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Jignesh Kumar P. Parikh, A.R
Section 11(1)Section 142(1)

disallowed as it amounts to double deduction. In this regard the assessee submitted the required details vide letter dt. 29/08/2016 that, I. The scheme of taxation of charitable/ religious trusts

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 2587/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad02 Dec 2021AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 131Section 132Section 143(1)Section 143(2)Section 148Section 250Section 35A

disallowance. 2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming that the donation of Rs.15 lakhs to Navjeevan Charitable Trust

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 2588/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad02 Dec 2021AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 131Section 132Section 143(1)Section 143(2)Section 148Section 250Section 35A

disallowance. 2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming that the donation of Rs.15 lakhs to Navjeevan Charitable Trust

P.M. BHIMANI ORGOCHEM PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 2586/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad02 Dec 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 131Section 132Section 143(1)Section 143(2)Section 148Section 250Section 35A

disallowance. 2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming that the donation of Rs.15 lakhs to Navjeevan Charitable Trust

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

ITA 227/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad03 May 2024AY 2016-17

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

For Appellant: Shri Ankit Chokshi, ARFor Respondent: Shri Ashok Kumar Suthar, Sr DR
Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 12ASection 250

disallowance made by the Ld. AO of capital expenditure of Rs.99,12,380/-. Therefore your appellant prays your honour to allow the capital expenditure of Rs.99,12,380/- as application of income.” 3. At the outset, it was stated that there was a solitary issue in the present appeal, being the allowance of claim of exemption to corpus donation

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)

charitable trust, has been formed for the purposes of education and is running School at Vastrapur, Ahmedabad. The trust has been granted registration under s.12A(a) of the Act. In the course of scrutiny proceedings, it was noticed by the AO that during the F.Y. 2013-14 under consideration, the assessee has claimed set off of unabsorbed/excess application of earlier

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

trust funds to pay taxes under the scheme are clear indicators of deviation from charitable objectives. The principles of extrapolation applied by the AO are validated by the cited judicial precedents, reinforcing the decision to uphold the additions and disallowances