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.

6 results for “charitable trust”+ Section 02clear

Sorted by relevance

Mumbai289Delhi195Chennai128Bangalore119Jaipur89Karnataka86Ahmedabad81Kolkata64Hyderabad62Pune51Surat37Chandigarh32Cochin31Lucknow29Cuttack26Calcutta16Indore14Amritsar10Rajkot8Visakhapatnam7Allahabad6Nagpur5Raipur5Rajasthan3Ranchi3Agra2Jabalpur2Dehradun2SC2Jodhpur2Telangana2Varanasi2Guwahati1

Key Topics

Section 12A13Section 1110Section 2(15)9Section 143(3)6Exemption6Section 2635Addition to Income4Section 123Section 260A3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust is carrying out its activities on non-commercial lines, with no motive to earn profits for the fulfillment of its aims and objectives, which are charitable in nature and in the process earns some profits, the same would not be hit by the proviso to section 2(15). It held that aims and objects of the Lucknow Development Authority

Section 12A(1)2

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust is carrying out its activities on non-commercial lines, with no motive to earn profits for the fulfillment of its aims and objectives, which are charitable in nature and in the process earns some profits, the same would not be hit by the proviso to section 2(15). It held that aims and objects of the Lucknow Development Authority

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust is carrying out its activities on non-commercial lines, with no motive to earn profits for the fulfillment of its aims and objectives, which are charitable in nature and in the process earns some profits, the same would not be hit by the proviso to section 2(15). It held that aims and objects of the Lucknow Development Authority

SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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

ITA 190/ALLD/2018[2013-14]Status: DisposedITAT Allahabad27 Jul 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

For Appellant: Mr. Pawan Jaiswal, C.AFor Respondent: Mr. Shantanu Dhamija, CIT DR
Section 11Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 263

Charitable Trust 3. Because merely the “Assessing Officer” adopted one plausible view while making an assessment under section 143(3) after carrying out all plausible ways of verification, reviewing of the assessment order under by the CIT(E) in the garb of provisions of section 263 is bad and erroneous and according the order dated 28.02.2018 passed by him deserves

SHIV SHANTI TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

ITA 154/ALLD/2019[2019-20]Status: DisposedITAT Allahabad13 Feb 2020AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Shiv Shanti Trust V. Cit (Exemption) 215/02B, Muir Road Lucknow Ashok Nagar Allahabad Tan/Pan:Aaxts1040B (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

For Appellant: Shri S. K. Jaiswal, C.AFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12A

02 2020 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemptions), Lucknow, dated 26/9/2019, rejecting the application for registration under section 12A(a) of the Income Tax Act, 1961. 2. The facts of the case are that the assessee filed an application for registration under section

JAGDISH MATANHELIA MEMORIAL TRUST,PRATAPGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

ITA 127/ALLD/2019[2019-20]Status: DisposedITAT Allahabad13 Feb 2020AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Jagdish Matanhelia V. Cit (Exemption) Memorial Trust Lucknow Matanhelia Niwas Macandrewganj Pratapgarh Tan/Pan:Aadtj2049P (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12ASection 12A(1)

Trust Lucknow Matanhelia Niwas Macandrewganj Pratapgarh TAN/PAN:AADTJ2049P (Appellant) (Respondent) Appellant by: Shri Ashish Bansal, Advocate Respondent by: Shri S. K. Madhuk, CIT (DR) Date of hearing: 12 02 2020 Date of pronouncement: 13 02 2020 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemptions), Lucknow