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36 results for “charitable trust”+ Section 12(1)(b)clear

Sorted by relevance

Mumbai978Delhi842Chennai534Karnataka522Bangalore473Ahmedabad318Pune310Jaipur273Kolkata217Hyderabad197Chandigarh122Cochin90Surat87Amritsar83Rajkot77Indore76Lucknow69Cuttack41Visakhapatnam37Allahabad36Nagpur34Raipur33Agra31Calcutta27Telangana27Jodhpur26Patna19SC18Panaji13Varanasi10Guwahati10Kerala10Dehradun9Punjab & Haryana8Rajasthan8Jabalpur8Ranchi3Orissa3Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1J&K1

Key Topics

Section 234E36Charitable Trust29Section 200A(1)24Section 200A24Section 26323Section 1118Addition to Income16TDS14Penalty12

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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

Showing 1–20 of 36 · Page 1 of 2

Section 2(15)9
Section 1548
Section 143(3)6

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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under 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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

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

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

DEPUTY COMMISSIONER OF INCOME TAX, 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 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

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

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

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

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

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

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, 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 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

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

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A(1