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11 results for “charitable trust”+ Section 12A(1)(ab)clear

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Key Topics

Section 12A47Exemption11Section 12A(1)(ac)8Section 1358Section 126Section 12A(1)4Section 104Section 80G4Section 143(3)3

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

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

ITA 235/ASR/2025[2024-2025]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-2025

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

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

Deduction2
ITA 182/ASR/2025[2024-25]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

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

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed

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

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, 8 Distt. Centre, Janak Puri, New Delhi and its factory situated at Gandhi

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

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, 8 Distt. Centre, Janak Puri, New Delhi and its factory situated at Gandhi

M/S GURU RAM DASS EDUCATIONAL SOCIETY,,FEROZPUR vs. COMMISSIONER OF INCOME TAX, (EXAMPTIONS), CHANDIGARH

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 546/ASR/2017[0]Status: DisposedITAT Amritsar21 Feb 2019

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita No.546(Asr)/2017 Assessment Year:

For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Sh. M.P. Singh (Ld. CIT-DR)
Section 10Section 12A

charitable nature and its activities, which the appellant failed to clarify however in the interest of justice as the appellant society claimed to be educational society and carrying certain activities relating to education, however, failed to establish enough evidences before the Ld. CIT (E) at the time of hearing and during the appellant proceedings before us. 5. According to section

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

In the result, the appeal filed by the Appellant is allowed for statistical purposes

ITA 500/ASR/2016[2016-17]Status: DisposedITAT Amritsar12 Feb 2019AY 2016-17

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.N.Arora (Ld. Adv.)For Respondent: Smt. Parwinder Kaur (Ld. CIT-DR)
Section 12A

charitable society on dated 9th March, 2011 by the Govt. of Punjab in order to promote the cultivation of litchi in the District Pathankot and its surrounding areas with the following aims and objects and functions. 3 The Litchi Estate, Pathankot vs. CIT(E) (i) to promote and propagate Litchi plantations and Litchi based industry. (ii) to make arrangements

M/S SAINT PAUL'S EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, ITA No.599(Asr)/2016 is allowed

ITA 599/ASR/2016[]Status: DisposedITAT Amritsar07 Feb 2018

Bench: Sh. T.S. Kapoor & Sh. N.K.Choudhryi.T.A Nos.599(Asr)/2016 Assessment Years:

For Appellant: Sh. Vineet Krishan (Ld. Adv.)For Respondent: Sh. S.S.Kanwal (Ld. DR)
Section 10Section 12A

1. That the order passed under section 12AA of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Exemptions), Chandigarh dated 30.09.2016 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Exemptions) gravelly erred in not granting appellant society registration under

M/S RADIANT SOCIETY OF EDUCATION,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, ITA No.599(Asr)/2016 is allowed

ITA 600/ASR/2016[]Status: DisposedITAT Amritsar07 Feb 2018

Bench: Sh. T.S. Kapoor & Sh. N.K.Choudhryi.T.A Nos.599(Asr)/2016 Assessment Years:

For Appellant: Sh. Vineet Krishan (Ld. Adv.)For Respondent: Sh. S.S.Kanwal (Ld. DR)
Section 10Section 12A

1. That the order passed under section 12AA of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Exemptions), Chandigarh dated 30.09.2016 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Exemptions) gravelly erred in not granting appellant society registration under