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.

10 results for “charitable trust”+ Section 02clear

Sorted by relevance

Mumbai289Delhi195Chennai128Bangalore119Jaipur89Karnataka86Ahmedabad81Kolkata64Hyderabad62Pune51Surat37Chandigarh32Cochin31Lucknow29Cuttack26Calcutta16Indore14Amritsar10Rajkot8Visakhapatnam7Allahabad6Nagpur5Raipur5Rajasthan3Ranchi3Agra2Jabalpur2Dehradun2SC2Jodhpur2Telangana2Varanasi2Guwahati1

Key Topics

Section 12A63Section 1120Section 143(3)15Section 14810Exemption10Addition to Income9Section 2505Depreciation5Disallowance5

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

02,209/- and copies of construction bills alongwith Annexure-I, Annexure-ll and Annexure-lll forming part of this letter are also enclosed vide ANNEXURE E. The Observations of Worthy Commissioner of Income Tax (Exemptions) are given in Para 7.1 to 7.3 and Para 8. The observations of Commissioner of Income Tax (Exemptions), Chandigarh in Para 7.1 are mentioned

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023
Section 103
Section 11(5)3
Condonation of Delay2
AY 2018-19

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

Section 10Section 12A

section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done and the term activities in the provision includes proposed activities. That is to say, the registering authority is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the trust proposed

SANT MAHESH MUNI JI BOREWALE WELFARE SOCIETY,MOGA vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD, JALANDHAR

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

ITA 596/ASR/2018[2015-16]Status: DisposedITAT Amritsar21 Feb 2022AY 2015-16

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Ashray Sarna, C.AFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 11(2)Section 11(5)Section 12A

section 11(2) of Income Tax act, 1961 for submission of the notice in the prescribed manner to the assessing authority and in the absence of any express or by clearly implied delegation to the rule making authority of any power to impose time limit. Such time limit prescribed in the rule 17 for submission of Form

THE OXFORD EDUCATIONAL & CHARITABLE SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 583/ASR/2016[]Status: DisposedITAT Amritsar31 Aug 2021

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 583/Asr/2016 Assessment Year: N/A M/S The Oxford Educational & Vs. Cit(E), Charitable Society (Oxbridge Chandigarh. World School, Kotkapura) Hira Singh Nagar, Kotkapura, Faridkot (Punjab) [Pan: Aabtt6670Q] (Appellant) (Respendent)

Section 10Section 12A

charitable, are not sufficient for granting registration to the society under Section 12AA of the Act until and unless the authority, who grants the registration, satisfies himself that the activities of the trust or institution are genuine or not. To satisfy himself he can make such inquiry as he deem necessary. There is no bar under any provision

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

CHINTPURANI MANDIR ( BRAHAM AKHARA) PARBHANDAK COMMITTEE,JALANDHAR vs. COMMISSISSIONER OF INCOME TAX ( EXEMPTIOPNS), CHANDIGARH

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

ITA 683/ASR/2024[2024-25]Status: DisposedITAT Amritsar17 Dec 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. S. K. Vatta, C. A
Section 12ASection 12A(1)(ac)

02 Item (A) of sub clause (vi) of clause (ac) of sub-section (1) of section 12A. 2. That the Ld. PCIT (Exemptions) was wrong, unjustified in law to refuse to grant the registration without granting/affording an opportunity to be heard, represent and meet with the objections of Ld. PCIT (Exemptions) on the subject issue. 6. In course of hearing