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9 results for “charitable trust”+ Section 10Bclear

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Key Topics

Section 1118Section 12A17Section 143(1)14Exemption9Section 1358Section 139(9)6Addition to Income5Section 139(1)4Section 80G4

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

10B on 30.09.2022 under sub clause (iii) of section (ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies Act, 1956, having its registered office at 302 Jyoti Sikhar Building

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

Section 2503
Charitable Trust3
Deduction3

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

10B on 30.09.2022 under sub clause (iii) of section (ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies Act, 1956, having its registered office at 302 Jyoti Sikhar Building

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

10B is crucial as it provides essential details regarding the compliance of the trust or institution with the requirements set out under Section 11, including the proper application of income for charitable

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17

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

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4

trust and is registered with the Commissioner of Income-tax. It was not disputed that the assessee, for the past several years, was treated as a charitable institution and granted exemption under Section 11 of the Act. The assessee has been denied the benefit of exemption under Section 11 as the audit report in Form No. 10B

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

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

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

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)
Section 12ASection 12A(1)(b)Section 192

10B. The CIT(E) failed to appreciate that this trust was genuine and he should have allowed the registration considering all the facts and material available on record. 4. That the CIT(E) did not appreciate that the audit report was duly uploaded. 5. That the CIT(E) did not appreciate that the audit report was prepared

INCOME TAX OFFICER ( EXEMPTIONS), AMRITSAR vs. M/S RADHA RAMAN CHARITABLE TRUST, GURDASPUR

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

ITA 96/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Dec 2022AY 2017-18

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

Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(b)Section 139Section 143(1)Section 2(24)Section 2(45)Section 250o

charitable trust as defined u/s 2(24) r.w.s 2(15) r.w.s 11 and "total income" as defined u/s 2(45) r.w.s 5 of Act, CIT(A) has erred in holding the total income of the assessee trust at Rs.2,48,075/- in view of the provisions of section 11&12 r.w.s 2(24) (ii)(a) of the Act. 2. Whether

INCOME TAX OFFICER, AAYAKAR BHAWAN vs. MS CHANDAR BHAGA EDUCATIONAL TRUST, JAMMU

In the result, the appeal filed by the Revenue is dismissed

ITA 408/ASR/2024[2022-23]Status: DisposedITAT Amritsar09 Jan 2025AY 2022-23

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Vinay Jamwal, C.A
Section 12ASection 139(1)Section 143(1)Section 250

Charitable Trust, Akhnoor Road Jammu, J&K 180012 Purkhoo Camp Domana, Jammu 181206, J & K [PAN: AAATC 5566D] (Respondent) (Appellant) Appellant by : Sh. Vinay Jamwal, C.A. : Respondent by Sh. Sunil Gautam, CIT-DR Date of Hearing : 03.12.2024 Date of Pronouncement : 09.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is preferred by the Revenue against the order of the ld. Addl

SRI SHYAM CHARAN SEWA TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, JALANDHAR

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

ITA 214/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2023AY 2018-19

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

Section 11Section 139Section 139(9)Section 143(1)Section 250Section 8o

Trust Vs. Dy. Commissioner of 1st Floor B-IV-220, Income Tax (CPC), KachiGaliChaura Bazar, Bangalore, & Ludhiana, Punjab, 141008. Jurisdictional AO-Income [PAN: AANTS3167K] tax Officer, Exemption Ward, Jalandhar, Punjab. (Appellant) (Respondent) Appellant by Sh. Jai Gopal Bansal, Adv. Respondent by Sh. Ravinder Mittal, Sr.DR Date of Hearing 20.02.2023 Date of Pronouncement 24.02.2023 ORDER Per:Anikesh Banerjee, JM: The instant