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.

61 results for “charitable trust”+ Section 143clear

Sorted by relevance

Mumbai1,136Delhi800Karnataka468Bangalore366Ahmedabad355Chennai317Kolkata231Pune219Jaipur206Hyderabad156Chandigarh121Cochin113Indore81Lucknow62Amritsar61Visakhapatnam49Cuttack48Surat47Rajkot41Allahabad39Nagpur33Agra28Raipur27Patna27Jodhpur23Calcutta18Dehradun13Guwahati11Telangana10Ranchi9Varanasi8SC7Jabalpur6Kerala5Panaji5Rajasthan4Himachal Pradesh2Andhra Pradesh2Punjab & Haryana1

Key Topics

Section 12A160Section 1187Section 143(3)80Section 1052Exemption48Section 143(1)40Addition to Income37Section 153(4)28Section 14825

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

143(3) of the Act and no defect was pointed out by the department. He further submitted that in tabular form the CIT(E)’s reason of rejection of 4. its application and its contentions in tabular form as under. 1. The request for registration u/s 10(23C)(vi) was rejected by the CIT(Exemption) by giving the following points

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar

Showing 1–20 of 61 · Page 1 of 4

Section 25020
Charitable Trust13
Limitation/Time-bar13
27 Feb 2019
AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68

143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 25.11.2016 for Assessment Year (A.Y.) 2014-15. 2. The assessee-society, registered u/s. 12AA of the Act, is engaged in charitable activity by way of running various educational and medical institutions, the names of seven of which are listed at pg. 15 of the assessment order. Its’ accounts

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

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA." 26. From the reading of the amended proviso, it is abundantly clear that in case the proviso is only applicable to a case where the assessment is pending and thereafter the registration was granted under section

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)

charitable and there was no change in activities of the assessee. In our view the assessee, though was registered on 25.9.2009, however the assessee, was entitled to the benefit of section 11, 12 and 13 of the income tax Act for the assessment year 2007-08 under consideration in terms of the proviso to section 12 A of The Income

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)

charitable and there was no change in activities of the assessee. In our view the assessee, though was registered on 25.9.2009, however the assessee, was entitled to the benefit of section 11, 12 and 13 of the income tax Act for the assessment year 2007-08 under consideration in terms of the proviso to section 12 A of The Income

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)

charitable and there was no change in activities of the assessee. In our view the assessee, though was registered on 25.9.2009, however the assessee, was entitled to the benefit of section 11, 12 and 13 of the income tax Act for the assessment year 2007-08 under consideration in terms of the proviso to section 12 A of The Income

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

ITA 516/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Subhash Jain & Kartik Jain (C As)For Respondent: Sh. S.S. Negi (DR)
Section 10Section 143(3)Section 2(24)(iia)

143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2014-15 vide order dated 30.11.2016. 2. The issue arising in the instant appeal is the determination of the correct income for the current year chargeable to tax under the Act. While the assessee claims the same to be nil, the Revenue has assessed

MAHARAJA RANJIT SINGH WAR MUSEUM SOCIETY,LUDHIANA vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

In the result, the assessee’s appeal is partly allowed

ITA 618/ASR/2017[2014-15]Status: DisposedITAT Amritsar28 Aug 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. Sunil Kumar Mukhi, AdvocateFor Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 11(1)(a)Section 11(3)Section 11(3)(d)Section 12ASection 139Section 143(3)

143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 19.12.2016 for the Assessment Year (AY) 2014-15, since confirmed by the Commissioner of Income Tax (Appeals)-2, Jalandhar ('CIT(A)' for short) vide his order dated 07.07.2017. 2. The principal issue arising in this appeal is the denial of benefit of exemption on the application of income

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

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

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

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

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

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

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

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

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

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

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

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

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

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

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

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

section 143(1). As such the intimation passed u/s 143(1) is liable to be cancelled. Similarly, the order of the Ld. CIT(A) thereby confirming the same is also bad in the eyes of law and the same is also liable to be cancelled. 4. That the authorities below did not appreciate that the trust was granted registration

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

143(1) wherein the assessee was denied exemption under section 11 and 12 and demand of " 1 97098 was created. Assessee filed online application under section question the CPC to accept the audit report and allow the exemption under section 11 and 12 but the CPC rejected the same for the reason that he has not furnished 3 Assessment Year

SHRI KALU MAL SHORIMAL NATHUMAL RANGWALA PRIVATE FAIMLY DHARAMNATH TRUST,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 229/ASR/2022[2023-24]Status: DisposedITAT Amritsar24 May 2023AY 2023-24

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

Section 11Section 11(1)Section 12ASection 12A(1)(ac)Section 13Section 13(1)Section 143(3)

charitable trust registered on 21.09.1942. After the amendment of Finance Act 2020 the assessee made an application for registration u/s 12A(1)(ac)(iii) before the ld. CIT(E). The ld. CIT(E) rejected the application applied for registration on the basis that one of the trust members is withdrawing salary Rs.12,60,000/- as allowance which contravening the section

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel