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9 results for “charitable trust”+ Section 12(1)(ba)clear

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Key Topics

Section 1125Section 143(1)8Section 12A7Section 2506Exemption6Section 139(1)5Section 12A(1)(b)5Section 143(1)(a)5Charitable Trust

SHRI MAHUDI MADHUPURI JAIN NSM BHOJANSHALA & PRASHADI BHAVAN,,MAHUDI vs. THE INCOME TAX OFFICER,WARD-2, EXEMPTION,, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 184/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Aarsi Prasad, CIT- DRFor Respondent: Date of Hearing
Section 11Section 119(2)(b)Section 12A(1)(b)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

ba) of the Act is that return of income has to be furnished in accordance with the provisions of sub-section (4A) of Section 139 of the Act, within the time allowed under that section. The provision of Section 139(4A) of the Act is applicable to charitable trust who are required to furnish the return of income

5
Section 1544
Deduction4
Addition to Income3

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)

1)(b) and (ba), wherein there is no such direction to file the form electronically as mentioned in Rule 12(2) r.w.r. 17B and further, since the section does not contain the direction to file such report electronically, the same cannot be considered to be mandatory requirement as the rules cannot go beyond the scope of the section

TRILOKNATH VATSALYA VATIKA,GANDHINAGAR vs. THE DY.CIT,CPC, BANGALORE PRESENT JAO- THE ITO, WARD-1 (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1092/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.Cit बनाम/ At Balva Cpc Bangalore. V/S. Nr. Tahuko Hotel Present Jao Kalol The Ito Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./Pan: Aants 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2025 घोषणा की तारीख /Date Of Pronouncement: 28/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Assessee Is Directed Against The Order Dated 10/03/2025 Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-Gwalior [Hereinafter Referred To As “Cit(A)”], U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 234ASection 250Section 44A

charitable trusts, had not been filed within the stipulated time. Consequently, the CPC computed the entire gross receipts, including corpus and voluntary donations, as taxable income and raised a demand. 3. Aggrieved by the said intimation, the assessee filed an appeal before the CIT(Appeals). The CIT(Appeals) noted that the assessee trust was registered under section

RURAL DEVELOPMENT FOUNDATION,ANAND vs. CPC, BENGALURU JURIS. AO- THE ITO, WARD-EXEMPTION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 927/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

charitable trust. The CIT(Appeals), after considering the submissions of the assessee and perusing the order of the ITAT Ahmedabad relied upon by the appellant, observed that though the reasons for delay appeared to be genuine, the statutory requirement of filing the audit report in Form 10B and the return of income within the prescribed due date is a mandatory

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

ba) stood violated. Consequently, exemption u/s 11 was not available. The Ld. CIT(A) held that the CPC had correctly taxed the gross receipts and dismissed the appeal, both for non-prosecution as well as on merits. 7. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising following grounds of appeal: 1. That

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1072/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R
Section 194JSection 201Section 201(1)

ba) "royalty " shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (I) of section 9; (c) where any sum referred to in sub-section (I) is credited to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such sum, such crediting

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1073/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R
Section 194JSection 201Section 201(1)

ba) "royalty " shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (I) of section 9; (c) where any sum referred to in sub-section (I) is credited to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such sum, such crediting

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1074/AHD/2017[2015-16]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2015-16

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R
Section 194JSection 201Section 201(1)

ba) "royalty " shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (I) of section 9; (c) where any sum referred to in sub-section (I) is credited to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such sum, such crediting

UMMEED FOUNDATION ,VADODARA vs. THE ITO, WARD 3(1)(2), VADODARA

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

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

charitable trust and had filed its return of income for A.Y. 2020-21 on 31.03.2021 declaring total income of Rs. 7,000/- after giving effect to section 11 of the Act. The return was processed u/s. 143(1)(a) of the Act and while processing the return deduction claimed u/s. 11 and 12 of the Act was not Ummeed Foundation