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92 results for “charitable trust”+ Section 10Bclear

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Key Topics

Section 11268Section 143(1)113Section 12A104Exemption79Section 15455Charitable Trust49Disallowance42Deduction42Addition to Income34

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)

Section 11 should not have been denied. Koshambh Charitable Trust vs. ITO(E) Asst.Year –2018-19 - 4– 6. During the course of appellate proceedings, the assessee submitted that assessee trust is eligible to claim deduction u/s 11 of the Act. Further copy of audit report in form 10B

Showing 1–20 of 92 · Page 1 of 5

Section 25030
Section 1027
Section 12A(1)(ac)24

SHREE VARDHMAN SAMAJ UTKARSH FUND,SABARKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 427/AHD/2025[NA]Status: DisposedITAT Ahmedabad23 Sept 2025

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 2(15)Section 80GSection 80G(5)Section 80G(58)

section 80G(5)(iii) of the Act primarily on the ground that the trust’s I.T.A No. 427/Ahd/2025 A.Y. N.A. 8 Shree Vardhman Samaj Utkarsh Fund vs. CIT(E) objectives are allegedly community-specific and include religious purposes, thereby treating the trust as not established wholly for charitable purposes. However, the assessee has placed on record audit reports in Form

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

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

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR
Section 11Section 12ASection 147Section 148Section 263

10B. In the case of Sarvodaya Charitable Trust vs. Income Tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat)/[2021] 278 Taxman 148 (Gujarat)[09-12-2020], the Gujarat High Court held that where assessee, a public charitable trust registered under section

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 799/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2020-21

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

charitable Trust running Educational Institution. For the Asst. Year 2019-20, assessee trust filed its Return of Income on 11-06- 2020 [which is well within the extended period upto 30-11-2020 due to Covid-19 pendamic] declaring Nil income after claiming benefits under sections 11 of the Act. The assessee Trust filed its Audit Report in Form 10B

AMBICA EDUCATION TRUST,HIMATNAGAR vs. THE ADIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 798/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

charitable Trust running Educational Institution. For the Asst. Year 2019-20, assessee trust filed its Return of Income on 11-06- 2020 [which is well within the extended period upto 30-11-2020 due to Covid-19 pendamic] declaring Nil income after claiming benefits under sections 11 of the Act. The assessee Trust filed its Audit Report in Form 10B

KANCHANBA EDUCATION TRUST,AHMEDABAD vs. THE AC/DCIT. CIRCLE-1, EXEMPTION, AHMEDABAD

The appeal of the assessee stands allowed

ITA 1566/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2024-25

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, ARFor Respondent: Shri Abhijit, Sr. DR
Section 10Section 11Section 11(1)(a)Section 11(7)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

10B and the clerical error in reporting the accumulated income were bona fide mistakes and were duly rectified at the time of filing the return. Hence no adjustment was warranted.” 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered under the Bombay Public Trust Act, 1960 and also registered under section

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B

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

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

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

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 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

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

In the result, the appeal of the Department is dismissed

ITA 344/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

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, duly registered under section 12AA of the Act vide order dated 06.07.2015 issued by the CIT (Exemptions), Ahmedabad. The assessee filed its return of income for the year under appeal in Form ITR-7 on 31.03.2021, declaring nil income after claiming exemption under section 11. The audit report in Form 10B

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)

charitable trust, filed its return of income along with Form 10. However, Form 10B was inadvertently not filed by Chartered Accountant along with return. Subsequently, assessee filed belated Form 10B and also filed application for condonation of delay under section

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

charitable trust, filed its return of income along with Form 10. However, Form 10B was inadvertently not filed by Chartered Accountant along with return. Subsequently, assessee filed belated Form 10B and also filed application for condonation of delay under section

MAHAVIR FOUNDATION,,AHMEDABAD vs. THE PR. CIT (EXEMPTIONS),, AHMEDABAD

In the result, the appeal of the assessee in I

ITA 2832/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

charitable activities. Section 12AA, makes it clear that before granting registration, the CIT (E) has to satisfy himself about the genuineness of the activities of the trust or institute. Reliance Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 3 was placed in the case of CIT Ujjain v. Dawoodi Bohra Jamat, Civil Appeal

MAHAVIR FOUNDATION,,AHMEDABAD vs. THE PR. CIT (EXEMPTIONS),, AHMEDABAD

In the result, the appeal of the assessee in I

ITA 2831/AHD/2017[NA]Status: DisposedITAT Ahmedabad17 Sept 2019

Bench: Shri O. P Meena & Ms Madhumita Royआ.अ.सं/.I.T.A No.2831 & 2832/Ahd/2017 िनधा"रण वष"/Assessment Year: बनाम 1.Mahavir Foundation, 1.Pr. Cit (Exemptions) Vs. 7, Dev Apartment , Opp. Hari Ahmedabad Krishna Complex, Pritamnagar, Aaaykar Bhavan Esllisbridge Ahmedabad Ahmedabad 380 009 380006 Pan: Aaetm 8016A 2. Pr. Cit (Exemption) 2.Mahavir Foundation, Ahmedabad 380 009 7, Dev Apartment , Opp. Hari Aayakar Bhavan Krishna Complex, Pritamnagar, Ahmedabad 380 009 Esllisbridge Ahmedabad 380006 Pan: Aaetm 8016A अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 80G(5)

charitable activities. Section 12AA, makes it clear that before granting registration, the CIT (E) has to satisfy himself about the genuineness of the activities of the trust or institute. Reliance Mahavir Foundation v. Pr. CIT (E) Ahmedabad /I.T.A.No. 2831&2832/2017 3 was placed in the case of CIT Ujjain v. Dawoodi Bohra Jamat, Civil Appeal

SHRI BARWALA PANJRAPOLE,AHMEDABAD vs. THE ITO, WARD-2,EXEMP., AHMEDABAD

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

ITA 88/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Hargovind Singh, Sr. DR
Section 11Section 12A(1)(B)Section 143(1)Section 143(1)(a)Section 154

charitable trust registered under Section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form No. 10B

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

ITA 483/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Hargovind Singh, Sr.DR
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(2)Section 143(3)

charitable trust duly registered under section 12A of the Act since 16.04.1984 and is also enjoying approval under section 80G(5) of the Act. The trust is engaged in the field of medical relief and education and is running a hospital and nursing college. For the year under consideration, the assessee filed its return of income under section