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4 results for “charitable trust”+ Section 40A(2)(b)clear

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Key Topics

Section 80I10Section 35(1)(ii)7Section 143(2)3Deduction3Disallowance3Survey u/s 133A3Section 801A2Section 112Section 2(15)

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

2
Limitation/Time-bar2
Set Off of Losses2
Carry Forward of Losses2

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

THE DCIT(EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. FRIENDS OF WWB,INDIA,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1117/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad23 Jul 2019AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Mudit Nagpal, Sr. DR
Section 11Section 2(15)Section 40A(2)(a)Section 56

B (Appellant/ Respondent) (Respondent/Cross Objector) .. अपीलाथ" ओर से /Appellant by : Shri Mudit Nagpal, Sr. DR Written Submission ""यथ" क" ओर से / Respondent by : सुनवाई क" तार"ख / Date of 18/07/2019 Hearing घोषणा क" तार"ख /Date of 23/07/2019 Pronouncement आदेश/O R D E R PER PRADIP KUMAR KEDIA- AM: The captioned appeal has been filed at the instance

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 894/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad23 Sept 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Shri Amit Pratap Singh, Sr. D.R
Section 142(1)Section 143(2)Section 35(1)(ii)Section 36(1)

2 below sub-section (5) of section 40A to an employee engaged in such scientific research or on the purchase of materials used in such scientific research, the aggregate of the expenditure so laid out or expended within the three years immediately preceding the commencement of the business shall to the extent it is certified by the prescribed authority