BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

27 results for “charitable trust”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai582Delhi572Karnataka468Chennai360Bangalore305Ahmedabad209Jaipur166Hyderabad108Kolkata95Chandigarh90Pune89Lucknow64Cuttack50Indore44Amritsar44Visakhapatnam43Cochin40Nagpur28Rajkot27Allahabad27Surat26Calcutta17Raipur16Telangana15Jodhpur15Agra13SC12Dehradun7Patna6Ranchi6Kerala5Varanasi5Punjab & Haryana5Panaji4Rajasthan3Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Guwahati1Jabalpur1

Key Topics

Section 234E36Section 200A(1)24Section 200A24Section 14820Section 14720Section 26318Addition to Income15TDS14Section 143(3)13

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

Showing 1–20 of 27 · Page 1 of 2

Charitable Trust12
Penalty12
Section 119

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

e-filed on 30.09.2011 vide acknowledge no. 300342981300911. The case was selected for scrutiny. Notice U/s 143(2) dt. 12.08.2013 was issued fixed hearing on 02.09.2013 and was served through registered post. Thereafter notice u/s 142(1) of the income tax was issued on 17.10.2013 along with questionnaire requiring assessee to furnish required information and documents. Shri Pawan Kumar Chakrapani

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

e-filed on 30.09.2011 vide acknowledge no. 300342981300911. The case was selected for scrutiny. Notice U/s 143(2) dt. 12.08.2013 was issued fixed hearing on 02.09.2013 and was served through registered post. Thereafter notice u/s 142(1) of the income tax was issued on 17.10.2013 along with questionnaire requiring assessee to furnish required information and documents. Shri Pawan Kumar Chakrapani

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 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 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 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 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

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 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 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 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 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

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 52/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 7/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5