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11 results for “charitable trust”+ Penaltyclear

Sorted by relevance

Karnataka269Chennai187Mumbai186Delhi177Bangalore115Hyderabad80Ahmedabad77Pune64Jaipur55Chandigarh40Allahabad33Cochin32Kolkata29Lucknow24Indore16Visakhapatnam15Amritsar11Nagpur10Rajkot10Jodhpur9Cuttack8Raipur7Guwahati7Surat6SC6Agra4Patna4Telangana4Varanasi4Dehradun1Kerala1Rajasthan1Punjab & Haryana1

Key Topics

Section 1027Section 4012Section 1110Section 12A8Exemption8Section 2507Addition to Income7Section 143(3)6Section 234E5

B.R CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER (EXEMPTION)- WARD, JAMMU

In the result, the appeal of the assessee bearing ITA No

ITA 21/ASR/2019[2012-13]Status: DisposedITAT Amritsar18 Oct 2022AY 2012-13

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

Section 11Section 11(1)Section 139Section 250Section 272ASection 272A(2)(e)Section 272BSection 4C

Charitable Trust, Sector -6, Vs. ITO, (Exemption), Gangyal Jammu-180003 Ward-Jammu. [PAN: AABTB4276G] (Appellant) (Respondent) Appellant by None. (Written submission) Respondent by Sh. Surendra Nath, Sr.DR Date of Hearing 10.10.2022 Date of Pronouncement 18.10.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeal), Jammu

Section 271(1)(c)4
Penalty3
Double Taxation/DTAA2

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

penalty and prosecution in respect of income, which was not disclosed under s. 132(4). In the light of these facts and circumstances of the case, no addition could be made merely by relying on the statement recorded under s. 132(4) when there is no evidence or material to justify such addition…..” Sir, further the same view has been

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

penalty and prosecution in respect of income, which was not disclosed under s. 132(4). In the light of these facts and circumstances of the case, no addition could be made merely by relying on the statement recorded under s. 132(4) when there is no evidence or material to justify such addition…..” Sir, further the same view has been

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

Charitable Society, . (Exemption) Amritsar O/s Pehari Gate, Batala. [PAN: AAETS 6776M] (Appellant) (Respendent) Appellant by Sh. Ashwani Kalia, C. A. Respondent by Smt. Ratinder Kaur, D. R. Date of Hearing 06.07.2021 Date of 13.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed against the order dated 16.10.2015 passed by the Commissioner of Income Tax (Appeals

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

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

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel explained that the AO has stated in his order passed u/s 154 that is not empowered to determine the similarity of facts

SUB DIVISION SAANJH COMMUNITY POL ICING SOCIETY,KAPURTHALA vs. INCOME TAX (EXEMPTIONS) WARD, JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 13/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar

COMMUNITY POLICING SUVIDHA CENTRE ( WEST ), NOW KNOWN AS SUB DIVISION SAANJH (COMMUNITY POLICING) SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD , JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 14/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

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

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that