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.

93 results for “charitable trust”+ Cash Depositclear

Sorted by relevance

Delhi251Mumbai174Chennai128Bangalore93Jaipur87Karnataka87Hyderabad76Ahmedabad49Chandigarh45Kolkata45Cochin36Pune35Lucknow24Visakhapatnam22Allahabad12Indore12Amritsar9Agra8Cuttack8Nagpur8Raipur8Rajkot8Patna6Surat4Jodhpur4Telangana3SC2Varanasi2Guwahati1Calcutta1Rajasthan1Andhra Pradesh1Kerala1Dehradun1

Key Topics

Section 1171Addition to Income63Section 12A52Exemption47Section 153A43Section 13240Section 1032Section 153C31Charitable Trust25

SRI. MARAMMA TEMPLE SEVA TRUST,BANGALORE vs. CIT, BANGALORE

In the result, appeal of the assessee is allowed

ITA 818/BANG/2015[N.A.]Status: DisposedITAT Bangalore30 Oct 2015

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No818/Bang/2015 (Assessment Year : Na) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1St Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant Pan : Aants4131R V. Commissioner Of Income-Tax (E), Bengaluru .. Respondent Assessee By : None Revenue By : Shri. Sudhakar Rao, Cit – Dr-I Heard On : 21.10.2015 Pronounced On : 30.10.2015 O R D E R Per Abraham P. George:

For Appellant: NoneFor Respondent: Shri. Sudhakar Rao, CIT – DR-I
Section 12A

cash or in kind supply or cloth, food, shelter, medical facilities and the like free of cost. l. To provide for encourage and promote welfare of the society and to undertake various forms of social welfare measures such as medical, welfare of women, running and maintenance of Home for the aged, orphanages, shelters for the home-less street children

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

Showing 1–20 of 93 · Page 1 of 5

Section 25021
Section 143(3)21
Natural Justice15

In the result, the appeal filed by the assessee is allowed

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

cash without investing or depositing the same is not a violation having regard to the language of the unnumbered third proviso of Section 10[23C] of the Act which is couched negatively by use of the expression "does not invest or deposit its funds". In other words, there is a prescription of what should not be done and that cannot

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 269SSection 271DSection 271D(2)Section 273B

charitable trust and had received the amount of Rs.15,64,50,000 in cash from one of its trustees, viz., Sh. K Muniraju. The default, if any, was of a technical or venial nature for which the assessee was not liable to penalty u/s. 271D of the Act. 11. On the other hand, the ld. DR submitted that there

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

deposited in Indian Overseas Bank, Bagalkot account in the name of the Chairman, BVV Sangha, statement of account was recorded u/s 132(4) of the Act on 17.10.2013 admitting that no receipts have been issued to the persons from whom the above-mentioned cash was received. Further, on one hand it has been accepted by the Trust that no receipts

M/S GOKULA EDUCATION FOUNDATION ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17, BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 945/BANG/2017[2011-12]Status: DisposedITAT Bangalore18 Aug 2022AY 2011-12

Bench: Shri George George K. & Shri Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(3)

Trust follows accrual system of accounting except for 'income' which is accounted on cash basis. The relevant page of the audit report is scanned and shown below : 4.5 The assessee's arguments, therefore, contradict its own audit report. The AO's arguments that the advance fees has not been deposited in a separate bank account carries merit. When the assessee

M/S GOKULA EDUCATION FOUNDATION MEDICAL ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17 , BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 946/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)

Trust follows accrual system of accounting except for 'income' which is accounted on cash basis. The relevant page of the audit report is scanned and shown below : Page 10 of 32 4.5 The assessee's arguments, therefore, contradict its own audit report. The AO's arguments that the advance fees has not been deposited in a separate bank account carries

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE

In the result, all the appeals filed by the revenue and all the cross objections filed by the assessee are dismissed

ITA 709/BANG/2018[2010-11]Status: DisposedITAT Bangalore04 Sept 2019AY 2010-11

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Prashanth G.S, C.AFor Respondent: Shri Pramod Kumar Singh, CIT (DR)
Section 11Section 11(2)(b)Section 11(5)Section 13(1)(c)Section 13(3)Section 132(4)

Charitable Public Trust (supra) shall apply to the facts of the present case. 59. We have noticed earlier that the AO rejected the claim of exemption u/s 11 of the Act on the reasoning that (a) the assessee has spent money in cash for non-specified purposes. (b) the assessee has violated the provisions of sec.13

SITARAM JINDAL FOUNDATION,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 207/BANG/2021[2017-18]Status: DisposedITAT Bangalore04 Jan 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18 M/S. Sitaram Jindal Foundation, The Principal 16Th Km Jni Complex, Commissioner Of Tumkur Road, Income-Tax (Osd) Jindal Nagar, (Exemptions), Bangalore – 560 073. Vs. Bengaluru. Pan: Aaats3638N Appellant Respondent : Shri S. Parthasarthi, Assessee By Advocate : Shri Sreenivas T Bidari, Cit- Revenue By Dr Date Of Hearing : 25-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order U/S. 263 Dated 31/03/2021 Passed By The Ld.Cit(E), Bangalore For A.Y. 2017-18 On Following Grounds Of Appeal.

For Respondent: Shri S. Parthasarthi
Section 11(1)(d)Section 11(2)Section 143(3)Section 263

cash deposits of Rs.7,50,00,000 made by the appellant in Canara Bank were out of the amount provided by the patients whose details were all fully available and provided to the 9. assessing authority and the entire amount Rs.7,50,00,000 stood explained and the learned Pr.CIT ought to have refrained from directing the Assessing Authority

SMT. BRIDGET ANTHONY(LEGAL HEIR OF LATE MR. ELEVATHINGAL JOSEPH ANTHONY),BANGALORE vs. INCOME-TAX OFFICER, WARD-4(2)(1), BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 509/BANG/2024[2015-16]Status: DisposedITAT Bangalore05 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Shri V. Parithivel, D.R
Section 143(2)Section 250Section 69

Deposits (Out of final cash received 14.10.2014 20,00,000 on date of sale deed) 06 As per Sale Deed 02.08.2014 57,75,000 Total 1,75,75,000 The copy of bank statement is placed with her written submissions and the same was filed with AO. He submitted that the above details show that the appellant has received cash

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

Charitable Trust (280 ITR 357) (Mad) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial

THE ASST.COMMISSIONER OF INCOME TAX - (EXEMPTIONS ) CIRCLE - 1, MANGALURU vs. M/S A. SHAMA RAO FOUNDATION, MANGALURU

In the result, appeal of the Revenue is dismissed

ITA 1464/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Section 11(1)(d)Section 12A

Charitable Trust running educational institution. It is registered under Section 12 AA of the Act and is also recognized under Section 80G of the Act. They have received donations from various persons. For the amounts received they have issued receipts and the amounts are duly credited in their accounts and remitted in the bank accounts. In the receipts issued

RAJIV VENKATPATHI GOWDA,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 671/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Sept 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR
Section 132(4)Section 153CSection 17Section 234ASection 69

Charitable Trust as the Director, Admission. The assessee submitted that the cash deposit are the salaries pertaining to the A.Y. 2015- 16 which