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.

28 results for “charitable trust”+ Section 40clear

Sorted by relevance

Delhi530Karnataka461Mumbai394Chennai207Bangalore170Jaipur122Ahmedabad113Pune94Kolkata90Hyderabad82Chandigarh77Lucknow47Amritsar37Cochin32Allahabad28Indore23Cuttack23Surat20Visakhapatnam18Calcutta17Rajkot13Agra11Nagpur11Kerala8Telangana8SC8Raipur7Varanasi7Jabalpur6Jodhpur5Guwahati3Rajasthan3Dehradun2Orissa2Patna2Andhra Pradesh1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1Panaji1Punjab & Haryana1

Key Topics

Section 14820Section 14720Section 26318Charitable Trust16Section 143(3)10TDS2Revision u/s 2632

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

40(a)(ia) as well as the income assessable in the hand of the Joint Venture on which the Assessing Officer has not conducted any enquiry. The order passed by the Assessing Officer was found to be erroneous and prejudicial to the interest of the Revenue. Accordingly, the Commissioner issued a show cause notice under section 263 dated 7.10.2015 whereby

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

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

Showing 1–20 of 28 · Page 1 of 2

ITA 99/ALLD/2017[2012-2013]Status: Disposed
ITAT Allahabad
26 Jul 2022
AY 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

40(a)(ia) as well as the income assessable in the hand of the Joint Venture on which the Assessing Officer has not conducted any enquiry. The order passed by the Assessing Officer was found to be erroneous and prejudicial to the interest of the Revenue. Accordingly, the Commissioner issued a show cause notice under section 263 dated 7.10.2015 whereby

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

The appeals are partly allowed

ITA 53/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

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

40,000/-, have been made by the assessee through banking channels and duly verified from the bank accounts submitted by the assessee. Nothing contrary to the explanation given by the assessee has been seen." (page 6 of the A.O.) while passing the assessment order dated 27.12.2019, no addition could have been made by the Id. Assessing Officer as also confirmed

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

40,000/-, have been made by the assessee through banking channels and duly verified from the bank accounts submitted by the assessee. Nothing contrary to the explanation given by the assessee has been seen." (page 6 of the A.O.) while passing the assessment order dated 27.12.2019, no addition could have been made by the Id. Assessing Officer as also confirmed