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12 results for “charitable trust”+ Section 12A(3)clear

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Mumbai1,130Delhi825Pune517Ahmedabad447Bangalore405Kolkata296Jaipur281Chennai277Hyderabad184Amritsar137Chandigarh132Lucknow124Surat112Rajkot111Cochin105Indore96Visakhapatnam96Cuttack69Karnataka58Nagpur55Raipur38Agra36Jodhpur35Patna24Panaji18Ranchi17Guwahati14Telangana14Calcutta13Allahabad12Varanasi12Jabalpur11Dehradun10SC7Punjab & Haryana6Rajasthan5Kerala4Himachal Pradesh2Orissa2Andhra Pradesh1

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 or religious trust / institution is used or applied directly or indirectly for the benefit of the settler, founder or certain other specified person under section 13(3) of the Act, exemption under section 11 would not be allowed. He pointed out that the assessee had given undue reservations and discount to the employees and officers of the authority

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 or religious trust / institution is used or applied directly or indirectly for the benefit of the settler, founder or certain other specified person under section 13(3) of the Act, exemption under section 11 would not be allowed. He pointed out that the assessee had given undue reservations and discount to the employees and officers of the 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

charitable or religious trust / institution is used or applied directly or indirectly for the benefit of the settler, founder or certain other specified person under section 13(3) of the Act, exemption under section 11 would not be allowed. He pointed out that the assessee had given undue reservations and discount to the employees and officers of the authority

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

charitable & Educational Trust vs. CIT’, 355 ITR 354, has submitted that where no activities have been initiated by the trust/society and the trust/institution set up to achieve its objects of establishing educational institution, is in the process of establishing such institution, the registration under section 12A cannot be refused. The ld. Counsel for the assessee prayed that therefore

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)

section 12A of the Act, the ld. CIT (Exemptions) is required to examine, as to whether the objects of the applicant are of charitable nature or not. In the instant case, the ld. CIT (Exemptions) has not ITA No.127/ALLD/2019 Page 3 of 3 examined the nature of the objects of the trust

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

3. That in any view of the matter it is settled law that once registration is granted u/s 12A of the Act benefit of section 11 to 13 should have been allowed which was not done hence the order of rejection of rectification passed vide order under u/s 154 dated 10/08/20 is not correct. 4. That in any view

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)

trust was granted provisional registration, Form 10AB was to be filed at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever was earlier. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities as well as charitable

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)

trust was granted provisional registration, Form 10AB was to be filed at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever was earlier. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities as well as charitable

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

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 with evidences/copies of invoices and vouchers etc. 5. Copy of return of income alongwith audited account and audit report duly signed

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

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 with evidences/copies of invoices and vouchers etc. 5. Copy of return of income alongwith audited account and audit report duly signed

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

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)

12A and 80G of the Act which is not in dispute, return along with audit report was filed in time, merely because due to technical reason form 10B was uploaded beyond time therefore benefit of section 11 was denied by DCIT CPC Banglore which action is highly unjustified. 5. That in the any view of the matter both