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52 results for “charitable trust”+ Deductionclear

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Key Topics

Section 11107Section 12A97Section 13(3)55Exemption40Section 143(1)31Section 143(3)27Section 1026Addition to Income26Deduction25Section 250

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 135(1)

charitable one. 7. It has been emphasized in the provisions of CSR that the amount spent under the head CSR will not be deductible under Income Tax Act in the hands of the Company. In order to work around the provisions, the M/s Stelco Limited has created a trust

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 185/ASR/2001[1994-95]Status: Disposed

Showing 1–20 of 52 · Page 1 of 3

23
Section 2(15)15
Condonation of Delay8
ITAT Amritsar
07 Dec 2023
AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

ITA 344/ASR/2010[2007-08]Status: DisposedITAT Amritsar07 Dec 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 421/ASR/2009[2006-07]Status: DisposedITAT Amritsar07 Dec 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 177/ASR/2006[2001-02]Status: DisposedITAT Amritsar07 Dec 2023AY 2001-02

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 272/ASR/2004[1997-98]Status: DisposedITAT Amritsar07 Dec 2023AY 1997-98

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 39/ASR/2007[2003-04]Status: DisposedITAT Amritsar07 Dec 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 328/ASR/2007[2004-05]Status: DisposedITAT Amritsar07 Dec 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the both the appeals filed by the assessee are allowed

ITA 144/ASR/2023[2022-23]Status: DisposedITAT Amritsar13 Sept 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. S. K. Vatta, CAFor Respondent: Sh. Amit Jain, CIT DR
Section 12ASection 135Section 80G

Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That neither the company have claimed such contributions made to the impugned Trust as Business expenditure nor even otherwise was eligible for deduction

SARFROSH FOUNDATION,MOGA vs. INCOME TAX OFFICER ( EXEMPTIONS), JALANDHAR

In the result, the both the appeals filed by the assessee are allowed

ITA 128/ASR/2023[2022-23]Status: DisposedITAT Amritsar13 Sept 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. S. K. Vatta, CAFor Respondent: Sh. Amit Jain, CIT DR
Section 12ASection 135Section 80G

Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That neither the company have claimed such contributions made to the impugned Trust as Business expenditure nor even otherwise was eligible for deduction

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 51/ASR/2020[2014-15]Status: DisposedITAT Amritsar11 Apr 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

Charitable Trust and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting