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12 results for “charitable trust”+ Section 12A(2)clear

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Key Topics

Section 12A33Section 1120Section 26318Section 15412Section 2(15)9Exemption9Section 80G(5)6Section 80G6Addition to Income5

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

Section 143(1)4
Condonation of Delay3
Rectification u/s 1542

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

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

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

12A of the Act, for compliance on 17/9/2019. On this date, i.e., 17/9/2019, the ld. Counsel for the assessee attended the proceedings and filed written submissions. ITA No.154/ALLD/2019 Page 2 of 4 3. The ld. CIT (Exemption), after reproducing the amended clauses of section 12AA of the Act, w.e.f. 1st day of September, 2019, rejected the application moved

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

2. Copy of registration certificate under Section 12AA, U/s 10 (23C) (vi)/(via) and approval u/s 80G (5)(vi) of the IT Act, 1961. 3. Details of bank A/c and copies bank statements for the period under consideration. Details of FDRs and other investments made with the Banks and other persons/institutions. 4. Details of additions made to the fixed assets

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

2. Copy of registration certificate under Section 12AA, U/s 10 (23C) (vi)/(via) and approval u/s 80G (5)(vi) of the IT Act, 1961. 3. Details of bank A/c and copies bank statements for the period under consideration. Details of FDRs and other investments made with the Banks and other persons/institutions. 4. Details of additions made to the fixed assets

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)

2 of 3 3. Heard. We find that the assessee filed an application for registration under section 12A(1) of the Income-tax Act, 1961 on 14/2/2019 with the CIT (Exemptions), Lucknow, who rejected the application of the assessee, observing that the activities/objects of the applicant do not fall under the limb of ‘education’, as charitable purposes. The submission

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 182/ALLD/2024[2015-16]Status: DisposedITAT Allahabad16 May 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 11Section 12ASection 12A(2)Section 143(1)Section 253(3)

12A(2) of I. T. Act, the income has to be computed under section 11 of I. T. Act as Order u/s 143(1) of I.T. Act dated 28.02.2018 for A. Y. 2015-16 is passed much after the Registration u/s 12AA of I.T. Act dated 05.09.2017. WITHOUT PREJUDICE TO ABOVE 3. The Ld. C.I.T. (A) erred On facts

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR
Section 11Section 12ASection 143(1)Section 154

2) of the Income Tax Rules. The appellant is a Public Charitable Trust registered with the Charity ITA No.38/Alld./2022 Assessment Year: 2018-19 Umrao Singh Smarak Samiti v. ITO-CPC, Bangalore Commissioner and also with the Income Tax under section 12AA of the Act. During the year, assessee trust received voluntary contributions of Rs.94,60,424/- and claimed that

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 75/ALLD/2025[NA]Status: DisposedITAT Allahabad17 Jul 2025

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(i)

2 application for condonation of delay in filing of the appeals. In view of the foregoing, and in specific facts and circumstances of the present appeals before us, the delay in filing of these appeals is condoned; and the appeals are admitted for hearing. (C) The facts of the case, in brief, are that the assessee trust was granted provisional

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 74/ALLD/2025[NA]Status: DisposedITAT Allahabad17 Jul 2025

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(i)

2 application for condonation of delay in filing of the appeals. In view of the foregoing, and in specific facts and circumstances of the present appeals before us, the delay in filing of these appeals is condoned; and the appeals are admitted for hearing. (C) The facts of the case, in brief, are that the assessee trust was granted provisional

ACHARYA DHARAMCHANDRADEO MEDICAL & RESEARCH TRUST,,ALLAHABAD vs. DCIT(CPC), , BANGALORE

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

ITA 58/ALLD/2023[2016-17]Status: DisposedITAT Allahabad14 Sept 2023AY 2016-17

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2016-17 Acharya Dharamchandradeo Dcit (Cpc), Medical & Research Trust, V. Bangalore-560500 Maharishi Sadafal Deo Ashram , Chhatnag Road, Jhunsi, Allahabad-211019,U.P. Pan:Aacta3794K (Appellant) (Respondent) Assessee By: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 & 13.09.2023 Date Of Pronouncement: 14.09.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 154Section 253(6)(c)

2. That in any view of the matter the learned C.I.T (Appeal) was wrong in passing the order ex-parte without providing reasonable opportunity to the assessee nor 1 A.Y. 2016-17 Acharya Dharamchandradeo Medical & Research Trust assessee was aware about fixation of appeal hence the order passed is not speaking order in the eyes of law. 3. That