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14 results for “depreciation”+ Charitable Trustclear

Sorted by relevance

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Key Topics

Section 12A87Section 1135Section 143(3)30Exemption14Section 14810Charitable Trust8Section 250(6)7Section 234B7Depreciation7Addition to Income

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

7
Section 2506
Disallowance6

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

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

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

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)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

SHRI GURU NANAK DEV CHARITABLE TRUST,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

The appeal of the assesse is disposed of in the terms indicated as above

ITA 271/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Charitable Trust, (Exemption), Jalandhar C/o Guru Nanak Dev Homeopathic Medical College, Hospital, Canal Road, Barewal, Ludhiana [PAN: AAATG 0708R] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 20.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

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

ITA 307/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Sept 2023AY 2014-15

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

Section 11Section 13(8)Section 143(3)Section 2(15)Section 250Section 28

trusts as envisaged by the Govt, of Punjab. Therefore is an allowable expenditure. I.T.A. No. 307/Asr/2018 4 Assessment Year: 2014-15 6. On the facts & in the circumstances ofthecase and in law, the Ld.Commissioner of Income Tax (Appeals) has erred by confirming the addition of Rs 6,09,41,639/- instead of loss