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11 results for “charitable trust”+ Revision u/s 263clear

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Karnataka285Mumbai186Chennai69Delhi46Cochin37Jaipur31Chandigarh23Kolkata22Ahmedabad20Allahabad19Pune15Visakhapatnam14Lucknow12Bangalore11Hyderabad11Cuttack10Patna8Indore7Nagpur6Rajkot3Jodhpur3Himachal Pradesh2Telangana2Varanasi2Punjab & Haryana1

Key Topics

Section 26326Section 143(3)13Section 116Addition to Income6Section 143(2)5Exemption5Section 12A4Deduction4Depreciation4

M/S SHREE DEVI EDUCATION TRUST,MANGALORE vs. CIT, BANGALORE

In the result, the appeal filed by the assessee-society is partly allowed

ITA 1443/BANG/2015[2011-12]Status: DisposedITAT Bangalore13 May 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoshree Devi Education Trust, Maina Towers, Ballalbagh, Mangalore-575003. … Appellant Vs. Income-Tax Officer, Ward 2(1),Bangalore. … Respondent

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 11Section 11(1)(a)Section 11(2)Section 11(2)(d)Section 12ASection 143(3)Section 263

revised by the CIT(Exemption) are covered in favour of the assessee-society by an order of the co-ordinate bench in ITA No.662/Bang/2015 dated 14/08/2015 in the case of Jyothy Charitable Trust vs. DCIT and therefore, submitted that the CIT(Exemption) was not justified in assuming jurisdiction u/s 263

Section 14A3
Disallowance3
Limitation/Time-bar3

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi
Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

revision petition before CIT(A) Mysore u/s 26.03.2003 264 against the order of 143(3) which was dismissed by the CIT. 29.05.2003 Application u/s 154 of the Act was rejected by the Ld.AO On appeal against the order u/s 154 dt. 29.05.2003 the 11.11.2003 CIT(A) dismissed the same. Re-assessment order u/s

M/S. KARNATAKA STATE SEED & ORGANIC CERTIFICATION AGENCY,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

In the result, the appeals filed by the assessee are dismissed

ITA 518/BANG/2021[2017-18]Status: DisposedITAT Bangalore20 Jul 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR
Section 10Section 11Section 12ASection 143(3)Section 263

263 of the I.T.Act. However, the objections of the assessee were rejected and the CIT(E) passed the impugned orders for assessment years 2016-2017 and 2017-2018. The CIT(E) held that the assessee is not carrying out any charitable activities and in view of the proviso to section 2(15) of the I.T.Act, the assessee is not entitled

M/S. KARNATAKA STATE SEED & ORGANIC CERTIFICATION AGENCY,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result, the appeals filed by the assessee are dismissed

ITA 517/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Jul 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR
Section 10Section 11Section 12ASection 143(3)Section 263

263 of the I.T.Act. However, the objections of the assessee were rejected and the CIT(E) passed the impugned orders for assessment years 2016-2017 and 2017-2018. The CIT(E) held that the assessee is not carrying out any charitable activities and in view of the proviso to section 2(15) of the I.T.Act, the assessee is not entitled

DDIT(E), BANGALORE vs. KARNATAKA STATE MUSLIM FEDERATION, BANGALORE

In the result, appeal of the revenue is dismissed

ITA 365/BANG/2014[2009-10]Status: DisposedITAT Bangalore09 Jan 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri C.H. Sundar Rao, CIT-I (DR)For Respondent: Shri C.R. Nulvi, C.A
Section 143(3)Section 263Section 32Section 35(2)(iv)

trust for the A.Y. 2009-10. According to the CIT allowing the capital expenditure on purchase of depreciable assets as application of funds for charitable purpose and again allowing depreciation on the depreciable assets would amount to allowing double deduction and contrary to the decision of the Hon’ble Supreme Court in the case of Escorts

M/S BHADRA EDUCATION TRUST,DAVANGERE vs. CIT, DAVANGERE

In the result, the assessee’s appeal is dismissed

ITA 607/BANG/2014[2010-11]Status: DisposedITAT Bangalore23 Nov 2016AY 2010-11

Bench: Shri. Vijay Pal Rao

For Appellant: Shri. Shreehari Kulsa, CAFor Respondent: Shri. Sanjay Kumar, CIT - III
Section 13(3)Section 143(3)Section 263

charitable activities in the field of education, filed its return for the assessment year 2010-2011 on 06/07/2010 declaring total income as NIL. The assessment was made under section 143(3) on 27/0/2013, by accepting the income as NIL as declared. ITA.607/Bang/2014 Page - 2 03. Subsequently, the Commissioner of Income Tax (CIT), Davangere, issued a notice u/s 263 dated 19/11/2013

M/S DR. CHANDRASHEKAR FOUNDATION,MYSORE vs. CIT, BANGALORE

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

ITA 1281/BANG/2016[2010-11]Status: DisposedITAT Bangalore01 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Smt. Sheethal, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 11Section 143(3)Section 263

trust and it filed return of income for the year under consideration on 27.9.2010 declaring Nil income after claiming exemption u/s 11 of the Act. The assessment was completed by the A.O. u/s 143(3) of the Act on 24.1.2013. Subsequently, the Ld. CIT (Exemptions) examined the assessment record and took the view that the assessment order passed

AGASTYA INTERNATIONAL FOUNDATION,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 289/BANG/2023[2016-17]Status: DisposedITAT Bangalore31 May 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2016-17 M/S. Agastya International Foundation, The Assistant Commissioner Of #101, 1St Floor, Varsav Plaza, Income Tax (Exemptions), 12 Jayamahal Main Road, Vs. Circle - 1, Bengaluru – 560 046. Bengaluru. Pan : Aaata 3882 C Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri. Gudimella Vp Pavan Kumar, Jcit (Dr)(Itat), Bengaluru. Date Of Hearing : 31.05.2023 Date Of Pronouncement : 31.05.2023

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)

revised return was filed since there was change in corpus donations). The assessment was selected for scrutiny and notice under section 143(2) of the Act was issued on 08.08.2018 which was duly served on the assessee trust. Assessment under section 143(3) of the Act was completed vide order dated 25.12.2018 by making disallowance of expenditure incurred on foreign

M/S UNITED BREWERIES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

revised return of income. Accordingly, the A.O. raised demand of Rs.80,38,85,646 (including interest) in the said assessment order. 4. Aggrieved, the assessee filed an appeal before the first appellate authority. The CIT(A) vide the impugned order dated 20.12.2017, disposed of the appeal of the assessee. The CIT(A) partly allowed the appeal of the assessee

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result both these appeals filed by the assessee are allowed

ITA 311/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R
Section 133ASection 143(2)Section 250

263 ITR 101 (Ker).” Thus, respectfully following the above decision we are of the opinion that during the course of survey the Officer can record the statement of a person under sub-section (3)(iii) of section 133A of the Act however, without any material evidence the statement given in survey proceeding cannot be made the sole basis

LAXMI MEMORIAL EDUCATION TRUST ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, MANGALORE

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

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

Trust, Mangalore Page 69 of 108 Akshara Assessee’s Paper book Page No 118-119 Shetty No.1 (Page No. 37 & 38) 09-10 of Paper book No 4 2018-19 Affidavit 1 Kadeejath Page No 121 of Shanifa 12 Assessee’s Paper book Paper book No 1 Farveen 5 2018-19 Affidavit No.1 (Page No. 68 & 69). Krishna Priya Assessee