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31 results for “charitable trust”+ Section 10(23)(c)clear

Sorted by relevance

Delhi487Karnataka477Mumbai473Chennai291Bangalore241Jaipur122Ahmedabad110Pune101Kolkata97Hyderabad91Chandigarh72Lucknow42Cochin41Amritsar35Allahabad31Indore31Visakhapatnam26Cuttack26Telangana18Calcutta16Agra16Nagpur16Jodhpur13Surat13Rajkot12Raipur10SC10Varanasi6Kerala5Rajasthan4Punjab & Haryana4Dehradun2Andhra Pradesh2Jabalpur2Patna2T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 234E36Charitable Trust28Section 200A(1)24Section 200A24Addition to Income15Penalty12TDS12Section 119Section 2(15)9

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

23,50,36,145/- Assessed Income 24,99,43,047/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section 12 of the Act for the reason that the same is hit by first proviso to section

Showing 1–20 of 31 · Page 1 of 2

Section 143(3)3
Section 123
Section 260A3

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

23,50,36,145/- Assessed Income 24,99,43,047/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section 12 of the Act for the reason that the same is hit by first proviso to section

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

23,50,36,145/- Assessed Income 24,99,43,047/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section 12 of the Act for the reason that the same is hit by first proviso to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C-61, 1st Floor, Allahabad Greater Kailash I, New Delhi. PAN:AABCJ9879N (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Advocate Shri Gaurav Bansal, C.A. Ms. Soumya Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C-61, 1st Floor, Allahabad Greater Kailash I, New Delhi. PAN:AABCJ9879N (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Advocate Shri Gaurav Bansal, C.A. Ms. Soumya Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C-61, 1st Floor, Allahabad Greater Kailash I, New Delhi. PAN:AABCJ9879N (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Advocate Shri Gaurav Bansal, C.A. Ms. Soumya Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C-61, 1st Floor, Allahabad Greater Kailash I, New Delhi. PAN:AABCJ9879N (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Advocate Shri Gaurav Bansal, C.A. Ms. Soumya Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C-61, 1st Floor, Allahabad Greater Kailash I, New Delhi. PAN:AABCJ9879N (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Advocate Shri Gaurav Bansal, C.A. Ms. Soumya Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases