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5 results for “charitable trust”+ Section 35(2)(iv)clear

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Key Topics

Section 12A18Section 80G4Exemption4Section 103Addition to Income3Section 12A(2)2

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

iv) Copy of letter dated 11.09.2018 for filing Expense vouchers, Receipts of donations, Receipts of Agriculture Produce and J- Forms- ANNEXURE D. (v) Copy of letter dated 24.09.2018 replying to additional queries raised and filed replies to 8 queries regarding detail of Agriculture Produce in whose name the Agriculture Land stands, details of Agriculture Expenses, detail of expenses on Charity

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

: Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Bench:
Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

35), Universities (2), Medical Colleges (1), Dental College (1), Nursing College (1), Engineering Colleges (2) & Polytechnic College (1), Hospitals, Lungars, Sarais, Educational Aid, Aid to Poor, Medical Aid, Aid for Historical Buildings, Cancer Aid, Aid for Natural Calamities like Earthquakes/Droughts, Aid for Social Awareness like drugs, dowry etc. b. Further, it is a publicly known fact that the aforesaid charitable

M/S. LEH NUTRITION PROJECT,,LEH LADKH vs. THE DY. COMMISSIONER OF INCOME-TAX, SRINAGAR

In the result, the appeal of the assessee is allowed

ITA 364/ASR/2014[2010-11]Status: DisposedITAT Amritsar16 Nov 2022AY 2010-11

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

For Appellant: Sh. Tarun Bansal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 12ASection 12A(2)Section 143(3)

35,623 3 Leh Nutrition Project v. DCIT 6. That Id CIT(A) has wrongly ignored that no addition was ever made in the case of appellant since inception as ‘NGO’ on this issue, by Income Tax Department. 7. That order of Ld AO & Ld CIT (A) is bad in law, as well as, on facts. 8. That appellant craves

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

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

Section 10Section 12A

charitable in nature and its activities were genuine. The Hon'ble Supreme Court in the case of M/s Anand Social and Educational Trust v/s CIT in Civil Appeal No.5437-5438/ 2012 vide order dated 19.02.2020 has laid down the basic principles for allowability of basic registration. 2. While passing the order for rejecting the application for grant of registration filed

MESERS BAJAJ EDUCATIONAL SOCIETY,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is allowed

ITA 517/ASR/2018[2018-19]Status: DisposedITAT Amritsar16 Aug 2021AY 2018-19

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10Section 12Section 12A

35,00,000/- Bank Transfer Mrs. Charan Kaur Bajaj Rs. 2,50,000/- Bank Transfer Mr. Birpal Singh and Mr. Rs. 2,20,500/- Land + Stamp Harjinder Singh Duty II. The donors of the lands had specifically directed to use the above voluntary contribution in the form of lands for purposes of construction of building to be used for educational