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.

11 results for “charitable trust”+ Section 161(1)clear

Sorted by relevance

Karnataka425Delhi163Mumbai108Bangalore54Hyderabad40Ahmedabad40Pune30Chandigarh30Chennai30Jaipur25Cochin18Kolkata17Calcutta16Allahabad16Lucknow14Surat13Amritsar11Raipur6Visakhapatnam5Nagpur5Telangana4SC3Rajkot3Cuttack3Jodhpur2Indore2Rajasthan2Andhra Pradesh2Punjab & Haryana1Panaji1Guwahati1

Key Topics

Section 12A51Section 1124Section 143(3)14Exemption11Charitable Trust8Section 250(6)7Section 234B7Section 143(1)6Section 12A(1)3

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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

Section 123
Penalty3

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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

161 Taxmann.com 144 (Bom), where delay in filing audit report beyond due date was condoned because of auditors oversight in considering relevant provisions, Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. (ii) ITO [2023] 125 taxmann.com 75 (Guj) wherein the Hon’ble High has held that where the assessee is a public charitable trust registered

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

161 ITD 1 (Coch), as well as by the Amritsar Bench of the tribunal per its order in St. Jude’s Convent School & Ors. v. Asst. CIT (in ITA No. 749/Asr/2013, dated 26.09.2016/copy on record), following the afore-cited decisions by the tribunal. Though the provisos to the sub-section (2) were inserted by Finance

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

161 ITD 1 (Coch), as well as by the Amritsar Bench of the tribunal per its order in St. Jude’s Convent School & Ors. v. Asst. CIT (in ITA No. 749/Asr/2013, dated 26.09.2016/copy on record), following the afore-cited decisions by the tribunal. Though the provisos to the sub-section (2) were inserted by Finance

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

161 ITD 1 (Coch), as well as by the Amritsar Bench of the tribunal per its order in St. Jude’s Convent School & Ors. v. Asst. CIT (in ITA No. 749/Asr/2013, dated 26.09.2016/copy on record), following the afore-cited decisions by the tribunal. Though the provisos to the sub-section (2) were inserted by Finance