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.

21 results for “charitable trust”+ Section 164clear

Sorted by relevance

Mumbai103Delhi86Bangalore45Chennai40Chandigarh29Jaipur27Pune24Ahmedabad21Lucknow14Visakhapatnam12Bombay6Nagpur3Panaji3Surat3Allahabad3Kolkata2Amritsar2Rajkot2Agra2Hyderabad2Jabalpur2Cochin2Jodhpur2SC1Patna1Cuttack1

Key Topics

Section 80G(5)45Section 12A28Section 1124Exemption20Section 1019Section 2(15)12Deduction12Section 80G11Section 26310

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/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)

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Showing 1–20 of 21 · Page 1 of 2

Section 1479
Charitable Trust8
Survey u/s 133A5

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

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

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

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)

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

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

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

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

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

164, lends a meaning that denial of entire exemption is not contemplated in Section 13. As there is no apparent violation of provisions of Section 13 as discussed herein above, benefit provided in Section 11 and 12 cannot be denied. 5.8 So far as the activities of the trust are genuine, and income of the trust are applied

SMT. PASHIBEN PRAJAPATI FAMILY TRUST (DISC),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

The appeal of the assessee is partly allowed in the manner as indicated above

ITA 305/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad16 Aug 2024AY 2021-22

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

For Appellant: Shri Rupesh R Shah, AdvocateFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 154Section 164(1)Section 250Section 80Section 80C

charitable or religious purposes, or which is of the nature referred to in sub- clause (iia) of clause (24) of section 2.] [or which is of the nature referred to in sub- section (4A) of section 11.] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

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)

Charitable Trust vs. ITO(E) Asst.Year –2018-19 - 6– Tribunal held that requirement of filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before due date prescribed under Section 139(1) of the Act cannot be so fatal so as to deny very claim of exemption under Section

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

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. In the case of Vardhman Stanakvasi Jain Shravak Trust vs. Income-tax Officer [2025] 172 taxmann.com 165 (Ahmedabad-Trib

MAHATMA GANDHI SABARMATI ASHRAM MEMORIAL TRUST(MGSAMT),AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose…”

ITA 1077/AHD/2024[NA]Status: DisposedITAT Ahmedabad03 Jan 2025

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Ms Arti N Shah, A.RFor Respondent: Shri Kamlesh Makwana, CIT.DR
Section 10Section 80GSection 80G(5)

164 taxmann.com 749 remanded the matter back to the file of Ld. CIT(E) for de novo consideration by observing as follows: “Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions (Approval under sub-section (5)) - Assessment year 2023-24-Assessee-trust

FLAVAROMA CHARITABLE FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1071/AHD/2024[NA]Status: DisposedITAT Ahmedabad26 Feb 2025

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 12ASection 3Section 80GSection 80G(5)Section 80G(5)(v)

164 taxmann.com 749 I.T.A No. 1071/Ahd/2024 Page No 3 Flavaroma Charitable Foundation vs. CIT(E) remanded the matter back to the file of Ld. CIT(E) for de novo consideration by observing as follows: “Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions (Approval under sub-section (5)) - Assessment year 2023-24-Assessee-trust

CHALODA SEVA SAMAJ TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1043/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Dec 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12ASection 80GSection 80G(5)

164 taxmann.com 749 remanded the matter back to the file of Ld. CIT(E) for de novo consideration by observing as follows: “Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions (Approval under sub-section (5)) - Assessment year 2023-24-Assessee-trust

DCIT (E) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT HOUSING BOARD, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 979/AHD/2023[2017-2018]Status: HeardITAT Ahmedabad06 Dec 2024AY 2017-2018

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

DCIT(E), CIRCLE-1 AHMEDABAD , AHMEDABAD vs. GUJARAT HOUSING BOARD , AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 977/AHD/2023[2016-2017]Status: HeardITAT Ahmedabad06 Dec 2024AY 2016-2017

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

THE JT. CIT (OSD) (EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. GUJARAT HOUSING BOARD,, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 444/AHD/2023[2011-12]Status: HeardITAT Ahmedabad06 Dec 2024AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

THE JT. CIT (OSD) (EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. GUJARAT HOUSING BOARD,, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 440/AHD/2023[2018-19]Status: HeardITAT Ahmedabad06 Dec 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

DCIT(E) CIRCLE 1 AHMEDABAD, INCOME TAX DEPARTMENT VEJALPURA AHMEDABAD vs. GUJARAT HOUSING BOARD, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 976/AHD/2023[2015-2016]Status: HeardITAT Ahmedabad06 Dec 2024AY 2015-2016

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

DCIT (E) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT HOUSING BOARD , AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 978/AHD/2023[2016-2017]Status: HeardITAT Ahmedabad06 Dec 2024AY 2016-2017

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act. ……………………. H. Application of interpretation I.T.A Nos. 444/Ahd/2023 & 5 Ors. A.Ys. 2011-12, 2015-16 to 2018-19 Page No 6 JCIT(E)/DCIT(E) Vs. Gujarat Housing Board H. At the cost of repetition, it may be noted that the conclusions arrived

SHREE RADHA MADHAV GAU SEVA CHARITABLE TURST,BHAVNAGAR vs. INCOME TAX OFFICER (EXEMPTION WARD), BHAVNAGAR

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

ITA 606/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad06 Sept 2024AY 2017-18

Bench: Ms. Suchitra Kambleassessment Year: 2017-18

Section 115BSection 131Section 142(1)Section 144Section 144ASection 164Section 69A

Section 164 of the I.T. Act, 1961” 3. The assessee is engaged in Public Charitable Activity and is a Trust

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD, VADODARA. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 EXEMPTIONS, AHMEDABAD, GUJARAT.

In the result, the appeal of the assessee is allowed

ITA 1187/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2019-20

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-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 Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, Sr-DR
Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 143(1)Section 154

section 11. In the absence of any change in facts or law, we are bound by the said decision for the present assessment year. 17. The Hon’ble Gujarat High Court in Brahmchari Wadi Trust v. CIT(E) [2025] 173 taxmann.com 54 (Guj.), Shri Parshwanath Bhakti Vihar Jain Trust v. CIT(E) [2024] 166 taxmann.com 732 (Guj.) and Sarvodaya Charitable

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD , GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1 EXEMPTIONS, AHMEDABAD, GUJARAT, AHMEDABAD , GUJARAT

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1337/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1337/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 Gujarat Technological Deputy Commissioner Of बनाम/ University Income Tax Circle-1 V/S. Nr.Vishwakarma Exemptions, Govt.Engg.College Ahmedabad – 380 015 Nr.Visar Three Roads Chandkheda Society Area So Ahmedabad – 382 424 "थायी लेखा सं./Pan: Aaalg 1109 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 04/09/2025 घोषणा की तारीख /Date Of Pronouncement: 18/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12A

Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75 (Guj.) has consistently held that when the substantive conditions for exemption are satisfied, the benefit cannot be denied merely for delay in filing the prescribed forms, which is only a procedural requirement. The Co-ordinate Benches in Vardhman Stanakvasi Jain Shravak Trust [2025] 172 taxmann.com 165 (Ahd.-Trib.) and Shiksha Foundation