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21 results for “charitable trust”+ Section 142(1)clear

Sorted by relevance

Karnataka429Mumbai353Delhi286Chennai126Bangalore123Jaipur117Hyderabad78Chandigarh75Ahmedabad72Kolkata67Pune59Lucknow27Indore24Visakhapatnam22Allahabad21Surat20Calcutta16Cochin12Patna12Agra10Rajkot9Nagpur9Cuttack8Jodhpur7Telangana7Ranchi6Guwahati6Raipur5Dehradun5SC5Amritsar3Rajasthan3Panaji2Varanasi2Andhra Pradesh1Jabalpur1

Key Topics

Section 26318Charitable Trust16Section 119Section 2(15)9Section 143(3)3Section 123Section 260A3Exemption3Addition to Income

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

142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered under section

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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

142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered 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

142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered under section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this 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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) was served on the appellant was 19.12.2016. Therefore, the assessment orders dated 31.07.2017 are barred by limitation. 7. The authorities below differed on this issue by relying on the following proviso below section 153:- Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

142(1) for the assessment year 2011-12 is placed at page no. 439 of the paper book filed by the assessee which is reproduced as under:- 1. Copy of Memorandum and Bylaws of the society/trust constituted under society registration act, 1860/ copy of registered trust deed established under the Indian Trust Act, 1882 and registered with the concerned authorities