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69 results for “charitable trust”+ Natural Justiceclear

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Key Topics

Section 12A224Exemption59Section 80G50Section 12A(1)(ac)43Section 80G(5)38Charitable Trust34Section 1031Natural Justice27Section 2(15)22Addition to Income

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

ITA 551/ASR/2024[2024-2025]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

trust as per the deed which describe activities such as providing of medical facilities , providing of education and organising free langar, ( under all round development ) are certainly charitable in nature and from the paper book enclosures , filed by the assessee, photographs of medical camps I.T.A. No.225 & 551/Asr/2024 7 Assessment Year: N/A and medical treatment and running of langar are visible

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

Showing 1–20 of 69 · Page 1 of 4

20
Section 1119
Section 143(1)19
ITA 225/ASR/2024[2024-25]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

trust as per the deed which describe activities such as providing of medical facilities , providing of education and organising free langar, ( under all round development ) are certainly charitable in nature and from the paper book enclosures , filed by the assessee, photographs of medical camps I.T.A. No.225 & 551/Asr/2024 7 Assessment Year: N/A and medical treatment and running of langar are visible

SHREE SHYAM PRIVAR TRUST ,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

ITA 490/ASR/2024[2024-25]Status: DisposedITAT Amritsar24 Apr 2025AY 2024-25

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Section 12ASection 80GSection 80G(5)(iii)

nature of charitable activities that are carried out by the assessee trust, and the application for registration has not been considered as a whole, in its true perspective, which amounts to rejection of the application for registration u/s 12A as a charitable trust, and he further submits that the order of the Ld. CIT ( E ) dated 14th June, 2024, there

SHREE SHYAM PRIVAR TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

ITA 489/ASR/2024[2024-25]Status: DisposedITAT Amritsar24 Apr 2025AY 2024-25

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Section 12ASection 80GSection 80G(5)(iii)

nature of charitable activities that are carried out by the assessee trust, and the application for registration has not been considered as a whole, in its true perspective, which amounts to rejection of the application for registration u/s 12A as a charitable trust, and he further submits that the order of the Ld. CIT ( E ) dated 14th June, 2024, there

SAREEN BALAJI CHARITABLE TRUST ,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 56/ASR/2021[2021-22]Status: DisposedITAT Amritsar25 May 2023AY 2021-22

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

Section 12A

natural justice, another opportunity was accorded to the applicant on 24.06.2020 and matter was fixed for 02.07.2020. In response to letter dated 04.12.2019, the applicant has submitted the response manually on 31.01.2020. 0n this date also neither anybody attended nor was any request for adjournment received. 3 I.T.A. No. 56/Asr/2021 Sareens’s Balaji Charitable Trust

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SAFINDIA CHARITABLE TRUST,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical

ITA 82/ASR/2023[2022-23]Status: DisposedITAT Amritsar29 May 2023AY 2022-23

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

Section 12ASection 80G(5)

natural justice. 3 I.T.A. No. 82/Asr/2023 Safindia Charitable Trust v. CIT 4. We have heard the rival contention, perused the material

AAMINA CHARITABLE TRUST,PULWAMA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

In the result, appeal of the assessee ITA No

ITA 162/ASR/2023[2019-20]Status: DisposedITAT Amritsar04 Aug 2023AY 2019-20

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

Section 11Section 12ASection 144BSection 250Section 57

Charitable Trust duly established by a Trust Deed having its registered office at Awantipora Pulwama. That the aim and objects of the Trust shall be to provide financial assistance to such distressed families who have lost their wage earner or who do not have sufficient source of subsistence for living a simple life of a human being with human dignity

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

charitable or religious obligations but are also complying with procedural requirements. Courts and tribunals have consistently upheld the necessity of adhering to these deadlines, reinforcing that non- compliance, such as late filing, leads to the disallowance of exemption claims. This approach is supported by judicial precedents which affirm that the procedural requirements are integral to the eligibility for exemptions under

MANAGING COMMITTEEE SWAMI PREMANAD MAHAVIDYALAYA,MUKERIAN vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

ITA 227/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR
Section 10

Charitable Trust v. CIT(E)”, Chandigarh in ITA No. 174/Asr/2023 order dated 12.07.2023 on the issue of violation of principles of natural justice

SHRI SHIV SHAKTI MANDIR ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

ITA 228/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR
Section 10

Charitable Trust v. CIT(E)”, Chandigarh in ITA No. 174/Asr/2023 order dated 12.07.2023 on the issue of violation of principles of natural justice

MAHARISHI DAYANAND MATH,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

ITA 229/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR
Section 10

Charitable Trust v. CIT(E)”, Chandigarh in ITA No. 174/Asr/2023 order dated 12.07.2023 on the issue of violation of principles of natural justice

GARDEX HUMAN FOUNDATION,KARTAR PUR vs. COMMISSIONER OF INCOME TAX( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 183/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

charitable in nature and it falls under the general public utility, the registration to the institution cannot be denied. In support of his contention he relied upon the Hon’ble Supreme Court Judgment in the case of Water & Land Management Training a Research Institute reported in 461 ITR 1 (SC). As such, he prayed for an opportunity to present himself

GARDEX HUMAN FOUNDATION ,KARTAR PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 184/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

charitable in nature and it falls under the general public utility, the registration to the institution cannot be denied. In support of his contention he relied upon the Hon’ble Supreme Court Judgment in the case of Water & Land Management Training a Research Institute reported in 461 ITR 1 (SC). As such, he prayed for an opportunity to present himself

DAWAT E ISLAMI ANANTNAG,ANANTNAG vs. CIT(EXEMPTION) CHANDIGARH, CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

ITA 252/ASR/2024[NA]Status: DisposedITAT Amritsar19 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

Section 12ASection 12A(1)(ac)Section 13(1)(b)

natural justice 3. Your appellant craves leave to above grounds of appeal.” 3. Brief facts emerging from records are that the assessee is a public charitable trust