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4 results for “charitable trust”+ Section 164(2)clear

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Key Topics

Section 12A10Section 143(3)6Section 12A(1)(ac)4Section 1544Exemption4Section 133Section 1643Charitable Trust3Section 13(1)(c)2

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

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

ITA 225/ASR/2024[2024-25]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

2. That the Ld. C.I.T. (Exemptions), Chandigarh, rejected the application for registration u/s 12AA without passing a speaking order and without giving any reasonable opportunity of being heard. 3. That Ld. C.I.T. (Exemptions), Chandigarh, did not appreciate that while granting the registration u/s 12AA, the CIT(E) is only to examine the genuineness and objects of the trust. The worthy

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

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

ITA 551/ASR/2024[2024-2025]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

2. That the Ld. C.I.T. (Exemptions), Chandigarh, rejected the application for registration u/s 12AA without passing a speaking order and without giving any reasonable opportunity of being heard. 3. That Ld. C.I.T. (Exemptions), Chandigarh, did not appreciate that while granting the registration u/s 12AA, the CIT(E) is only to examine the genuineness and objects of the trust. The worthy

MEASEG. D. P. DHAR MEMORIAL TRUST,SRINAGAR vs. INCOME TAX OFFICER (EXEMPTION) CIRCLE-1, CHANDIGARH

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

ITA 296/ASR/2019[2015-16]Status: DisposedITAT Amritsar09 Dec 2022AY 2015-16

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

Section 11Section 13Section 13(1)(c)Section 13(3)Section 164Section 164(2)Section 250

section 164(2) of the Act is sustained. It is ordered accordingly.” 6. Heard. After a thoughtful consideration of material fact, we find that the assessee had sold the buses to the related parties where no interest was charged on the outstanding amounts as the fund of the trust is not yet realised from creditors. In our view, the specific

SHRI AMAR NATH JAIN MEMORIAL CHARITABLE TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTION ) , JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 441/ASR/2019[2015-16]Status: DisposedITAT Amritsar21 Oct 2022AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 154Section 164Section 164(1)Section 250(6)

Charitable Trust, (Exemptions), B-XXIV-4632, Jain Mandir Ward Jalandhar Road, Ludhiana [PAN: AADTS 4396N] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 13.10.2022 Date of Pronouncement: 21.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order dated 24.04.2019 passed