Search: charitable trust | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

568 results for “charitable trust”+ Section 11(2)clear

Sorted by relevance

Mumbai1,669 Delhi1,363 Chennai862 Bangalore699 Karnataka597 Ahmedabad568 Pune558 Jaipur366 Kolkata333 Hyderabad255 Chandigarh196 Cochin167 Amritsar136 Rajkot130 Surat127 Indore113 Cuttack102 Lucknow99 Visakhapatnam98 Nagpur62 Raipur59 Agra55 Allahabad53 Jodhpur37 Telangana36 Patna35 Calcutta32 Ranchi29 SC22 Panaji17 Dehradun15 Guwahati15 Varanasi14 Kerala13 Jabalpur12 Rajasthan8 Punjab & Haryana8 Orissa6 Andhra Pradesh2 Himachal Pradesh2 T.S. THAKUR ROHINTON FALI NARIMAN1 J&K1

Key Topics

Section 12A153 Section 11142 Section 80G(5)91 Exemption90 Section 2(15)85 Section 80G54 Section 143(3)43 Section 143(1)37 Charitable Trust

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

Showing 1–20 of 568 · Page 1 of 29

...

37

Addition to Income30

Section 12A(1)(ac)21

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for 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

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for 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

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for 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

trust would be denied benefit under section 11 on its total surplus or it is to be confined qua the amount. In order to address the controversy we deem it appropriate to take note of section 11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable

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

section 11 of the Act if it passes a sum of money to another charitable trust for utilisation by the donee trust towards its charitable purposes and that it shall be proper utilisation of money by the donor trust for a charitable purpose. We agree with Mr. Patel for the assessee that the said instruction squarely covers the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 772/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2009-10

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2656/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2010-11

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 3565/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2657/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 426/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2012-13

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2658/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2014-15

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Trust's (Supra) the Supreme Court, while dealing with the provisions of Section 11 road with Section 2(15) of the Act, which defines "charitable

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)

2(15) on such trusts[covered under section 11(1)(a) also would vary as compared to trusts covered under section 11(1)(a) [wholly charitable

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

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

trust is not eligible to claim exemption u/s. 11(2) of the Act r.w.r. 17(2) and 17(3) of the I.T. Rules for accumulation for specific purposes amounting to Rs.174,00,00,000/- [however, only Rs.28,27,97,868/- remains to be set apart u/s 11(2) of the Act after reducing revenue expenditure of Rs.3

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)

2(15) of the Act, the said Trust- assessee was denied the exemption under Section 11 of the Act. While holding that the activities of the assessee trust still can be said to be for charitable

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. 7) There is no provision under the income tax Act, which denies availing the benefit of the section 12AA of the Act if the trust has surplus income. Further, the provisions of section 11