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.

5 results for “charitable trust”+ Section 56(2)(vii)clear

Sorted by relevance

Karnataka453Delhi169Mumbai104Bangalore59Hyderabad52Chandigarh35Lucknow29Chennai28Jaipur23Pune17Calcutta16Ahmedabad14Indore13Agra8Kolkata6Amritsar5Rajkot5Kerala5Varanasi4Rajasthan3SC3Telangana3Cuttack2Visakhapatnam2Surat1T.S. THAKUR ROHINTON FALI NARIMAN1Patna1Nagpur1Raipur1Andhra Pradesh1

Key Topics

Section 12A16Section 126Section 80G4Exemption4Section 103Section 143(3)3

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)

56. The Kerala High Court in the case of CIT, Cochin Vs TBI Education Trust, has taken the same view. Page 57- 70. The Bangalore Bench of the ITAT, after considering the number of judgments have followed the judgment of ‘Apex Court’ about the deemed registration, which copy has been placed at pages 57 to 70 I.T.A

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: Disposed
ITAT Amritsar
21 Sept 2021
AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

56. The Kerala High Court in the case of CIT, Cochin Vs TBI Education Trust, has taken the same view. Page 57- 70. The Bangalore Bench of the ITAT, after considering the number of judgments have followed the judgment of ‘Apex Court’ about the deemed registration, which copy has been placed at pages 57 to 70 I.T.A

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)

56. The Kerala High Court in the case of CIT, Cochin Vs TBI Education Trust, has taken the same view. Page 57- 70. The Bangalore Bench of the ITAT, after considering the number of judgments have followed the judgment of ‘Apex Court’ about the deemed registration, which copy has been placed at pages 57 to 70 I.T.A

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

Bench: : 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)

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

vii) Gurdwara Fatehgarh Sahib (Shahidi Asthan Baba Fateh Singh Ji and Baba Jorawar Singh Ji) along with GurdwraJotisarup, Burj Mata Gujri and Shahid Ganj situated in HarnamNagar; (viii) [Gurdwara PadshahiNaumi at Dhamtan along with Bunga Dhamtanian near Railway Station, Patiala;] (ix) Gurdwara Guru Teg Bahadur Sahib in Jind with Gurdwaras KharakBhuraPadshahiNaumi and KhatkarPadshahiNaumi in Tehsil Nawana; (x) Gurdwara Ber Sahib

THE OXFORD EDUCATIONAL & CHARITABLE SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 583/ASR/2016[]Status: DisposedITAT Amritsar31 Aug 2021

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 583/Asr/2016 Assessment Year: N/A M/S The Oxford Educational & Vs. Cit(E), Charitable Society (Oxbridge Chandigarh. World School, Kotkapura) Hira Singh Nagar, Kotkapura, Faridkot (Punjab) [Pan: Aabtt6670Q] (Appellant) (Respendent)

Section 10Section 12A

VII. We hold that merely filing an application for registration under Section 12AA of the Act and showing in writing that the aims and objects of the assessee trust are charitable, are not sufficient for granting registration to the society under Section 12AA of the Act until and unless the authority, who grants the registration, satisfies himself that the activities