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4 results for “charitable trust”+ Section 195clear

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Key Topics

Section 12A12Section 117Section 80G(5)(iii)6Section 80G(5)6Exemption4Section 139(9)3Section 80G2Section 1542Natural Justice2

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

195 ITR 825 (Cal). 7. The Ld. DR for the Revenue, on the other hand, contended that the provisions of Section 12A were mandatory and as the assessee had not submitted the audit report along with the return, it was not entitled to the exemption. The DR also submitted that filing of the audit report on 20/03/2017, did not tantamount

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable Trust making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy." 22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable Trust making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy." 22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal

J & K WOMENS CORPORATION LIMITED ,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

ITA 164/ASR/2020[2020-21]Status: DisposedITAT Amritsar01 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’S Development Vs. Cit (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [Pan:Aaacj4584F] (Appellant)

Section 11Section 12ASection 2(15)Section 8(5)

trust is not entitled in registration u/s 12AA of the Act. 4.1 The ld. AR further argued and relied on the CBDT Circular No. 11/2008 dated 19.12.2008 related to section 2(15) which clearly permits any association which is carrying on or any one of the activities reliefsof the poor, education, medical relief, and the advancement of any other object