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3 results for “charitable trust”+ Section 234Dclear

Sorted by relevance

Delhi27Bangalore18Mumbai18Jaipur10Ahmedabad3Indore2Nagpur2Chennai1Jodhpur1Chandigarh1Pune1Cuttack1

Key Topics

Section 2(15)5Section 1474Section 12A3Section 113Section 1443Section 1483Exemption3Section 234B2Section 1432Addition to Income

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

ITA 795/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 11Section 12ASection 2(15)Section 234BSection 25Section 251(2)Section 270ASection 8

charitable in nature and covered under main limbs of section 2(15) of the Act. Tax Effect: NIL, being technical ground. 6.(a) Ld. NFAC erred in law and on facts in ignoring submission that aggregate receipts of charity fees or Give India Listing Income does not exceed 20% of the total receipts and accordingly proviso to section

2
Penalty2

PARTH PRAGATI MANDAL,SABARKANTHA vs. THE ITO(EXEMPTION), PALANPUR

In the result, appeal preferred by the appellant is allowed for statistical purposes

ITA 882/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 882/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Parth Pragati Mandal The Income Tax Officer बनाम/ 19, Umiya Parivar Society, (Exemption) Vs. Valasana Road, Idar, Palanpur Sabarkantha – 383430, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabtp4353N (Appellant) .. (Respondent) Shri Tej Shah, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri C S Sharma, Sr. Dr 21/02/2024 Date Of Hearing 23/02/2024 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.09.2023 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Order Dated 13.09.2021 Passed By The Ao, Nfac, Delhi, Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’), Raising A Demand Of Rs.2,30,409/- For Assessment Year 2018-19, Whereby & Whereunder The Appeal Filed By The

For Respondent: Shri C S Sharma, Sr. DR
Section 11Section 12ASection 143Section 143(3)Section 234BSection 80G(5)

Trust is to impart education provided to the poor and needy people of the villages of different parts of Gujarat claimed to have exempted under the Act and filing income tax return every year claiming exemption due to having activity as mentioned hereinabove. In the year under consideration, the appellant filed its return of income on 31.10.2018 declaring total loss

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

ITA 136/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R P Rastogi, CITDR
Section 12ASection 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

charitable trust under section 12AA of the Act. The Assessing Officer received information through NMS/Insight database indicating that cash deposits aggregating to Rs. 21,56,720/- and bank interest income of Rs. 1,37,082/- were recorded in certain bank accounts during the financial year relevant to the assessment year under consideration, corresponding to PAN AAATR2081G. According