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44 results for “charitable trust”+ Reopening of Assessmentclear

Sorted by relevance

Chennai270Mumbai252Delhi198Karnataka167Bangalore82Hyderabad66Kolkata64Jaipur62Pune58Ahmedabad44Allahabad41Chandigarh40Visakhapatnam34Amritsar31Cochin28Lucknow28Cuttack19Calcutta16Agra14Indore14Raipur11Rajkot9Patna6Guwahati6Jodhpur5SC5Telangana4Nagpur4Himachal Pradesh2Rajasthan2Surat2Varanasi2Andhra Pradesh1Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 1149Section 143(3)40Section 12A38Exemption33Section 14832Section 14727Section 35A24Addition to Income22Charitable 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)

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

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

Showing 1–20 of 44 · Page 1 of 3

18
Deduction18
Reopening of Assessment18
Section 11(2)17
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)

charitable purpose u/s 2(15) of the Act. 3) As per the judgment Hon’ble Punjab & Haryana high court in case of Mahasabha Gurukul Vidyapeeth reported in 326 ITR 25 where in it was held that Once the all requisite requirement of section 11 to avail the benefit of the exemption fulfilled by the trust, the trust entitled

SHRI SOJI JAIN SHWETA DERASAR MURTI PUNJAK SANGH,ANAND vs. THE ITO, WARD(EXEMPTION), VADODARA

In the result, the appeal of the assessee is dismissed

ITA 929/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Hiral Patel & Shri Bhavesh Soni, ARsFor Respondent: Shri A.P. Singh, CIT-DR
Section 11Section 11(1)(d)Section 12ASection 12A(2)Section 143(3)Section 250

reopening of an assessment under section 147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1253/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2004-05

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1254/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2005-06

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1270/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2004-05

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1256/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2007-08

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1272/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2006-07

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1273/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2007-08

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation

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

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

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

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

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

Charitable Trust as well as the ultimate conclusion reached by Ld.CIT(A)to uphold the claim of deduction u/s. 35AC of Rs.15 lakhs are not admitted by the appellant in so far as the same contrary to the evidence on record and prejudicial to the appellant. It is, therefore, prayed that the claim of deduction u/s. 35AC of Rs.15 lakhs

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1561/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

Trust engaged in Urban Development activity as per the Government Regulations. The assessee is getting the exemption u/s 11 of the Act since years. Even in the year under consideration, the assessee was granted the exemption u/s 11 in the original assessment framed u/s 143(3) of the Act. However, later on the assessment was re-opened

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1560/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

Trust engaged in Urban Development activity as per the Government Regulations. The assessee is getting the exemption u/s 11 of the Act since years. Even in the year under consideration, the assessee was granted the exemption u/s 11 in the original assessment framed u/s 143(3) of the Act. However, later on the assessment was re-opened

SHREE HARSANIJI PUBLIC CHARITABLE TRUST,MEHSANA vs. THE ITO (EXEMPTION), PALANPUR

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

ITA 242/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Alpesh Parmar, Sr.DR
Section 11(2)Section 119(2)Section 119(2)(b)Section 143(1)Section 143(3)Section 154

reopening of the assessment. In the case at hand it is evident from the records of the case that the respondent did not furnish the required information till after the assessments for the relevant years were completed. In the light of the above, we are of the opinion that the stand of the revenue that the High Court erred

SHAKTI GRAMODYOG,GANDHINAGAR vs. DCIT, CIRCLE-1 (EXEMP.) , AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1866/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2010-11

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Chintan Thakkar, ARFor Respondent: Shri Rignesh Das, Sr. DR
Section 11(1)(a)Section 143(3)Section 147Section 148

reopened under Section 147 of the Income Tax Act, 1961 (in short ‘the Act’) and the return was filed on 21.09.2017 in response to notice u/s.148 of the Act declaring loss of Rs.26,43,619/-. In the course of the assessment, the assessee had filed two audit reports and there were vide variation in the income, the application of income

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

assessment is sought to be reopened on the ground that even if the petitioner has obtained registration under section 12AA of the Act as an institution carrying on charitable activities, the petitioner is not entitled to the status of trust

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

assessment is sought to be reopened on the ground that even if the petitioner has obtained registration under section 12AA of the Act as an institution carrying on charitable activities, the petitioner is not entitled to the status of trust

MANGAL JIVAN TRUST,PATAN SEDRANA vs. ITO(EXEMP) PALANPUR, PALANPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1756/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2023-24

Bench: Smt. Annapurna Gupta

For Appellant: Shri Vivek Chavda, ARFor Respondent: Smt. Mamta Singh, Sr. DR
Section 11Section 12ASection 147Section 250

trust has maintained proper books of accounts which were duly audited and all activities were conducted as per charitable objects. 3. The facts relating to the case are that the assessee had filed return declaring total income of Nil after claiming its income exempt u/s.11/12 of the Act on account of being a charitable entity. The case of the assessee

SANJIVANI CHERITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assesse is allowed

ITA 406/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2012-13 Sanjivani Charitable Trust Vs. The Ito, Ward-7(2)(1) Tenament No.8 Ahmedabad. Isanpur Park Society Nr.Municipal Garden Naroda, Ahmedabad. Pan : Aaits 6269 D (Applicant) (Responent) : Shri Parin S. Shah, Ar Assessee By Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 11/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri J.L. Bhatia, Sr.DR
Section 10Section 139Section 148Section 250(6)

Charitable Trust Vs. The ITO, Ward-7(2)(1) Tenament No.8 Ahmedabad. Isanpur Park Society Nr.Municipal Garden Naroda, Ahmedabad. PAN : AAITS 6269 D (Applicant) (Responent) : Shri Parin S. Shah, AR Assessee by Revenue by : Shri J.L. Bhatia, Sr.DR सुनवाई क" तारीख/Date of Hearing : 11/02/2025 घोषणा क" तारीख /Date of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश