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8 results for “charitable trust”+ Section 12A(1)(ba)clear

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Key Topics

Section 12A15Section 118Section 2507Section 143(1)7Exemption7Section 11(1)(d)6Section 139(1)6Section 106Section 11(1)4

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 250Section 253(5)

ba) the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139, within the time allowed under that section. (c)[* * *] [ Clause (c) omitted by Act 20 of 2002, Section 9 (w.e.f. 1.4.2002).](2)Where an application has been made on or after

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

Addition to Income3
Disallowance2
Charitable Trust2
ITA 2115/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Dinesh Kumar Joshi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 250

charitable purposes. Section 12 is in the nature of an Explanation of section 11. Section 12A provides that provisions of sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: "12A. Conditions as to registration of trusts

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

ITA 2006/BANG/2019[2019-20]Status: DisposedITAT Bangalore22 Oct 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Hariprasad Nayak, CAFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru
Section 11Section 115TSection 12ASection 13Section 133A

12A(1) (ba) were introduced with effect from 1/4/2018 and therefore for the impugned assessment year., the ld CIT E could not have cancelled the registration u/s 12 A of the Truste by invoking Provision of section 12 AA (4) of the Act. Further mere delay in filing the return of income cannot be construed as a violation so grave

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION) , BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1082/BANG/2023[2015-16]Status: DisposedITAT Bangalore14 Feb 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

12A of the Act vide No.Trust/718/10A/Vol/B.II/R-130 dated 02.12.1981 in the status of Charitable Trust. The assessee filed details as sought by the AO. From the documents, it was noticed that the total gross receipt is Rs.4,57,80,043/- which is inclusive of corpus funds of Rs.50,37,369/-. Further, on verification of the computation of income

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION), BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1083/BANG/2023[2016-17]Status: DisposedITAT Bangalore14 Feb 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

12A of the Act vide No.Trust/718/10A/Vol/B.II/R-130 dated 02.12.1981 in the status of Charitable Trust. The assessee filed details as sought by the AO. From the documents, it was noticed that the total gross receipt is Rs.4,57,80,043/- which is inclusive of corpus funds of Rs.50,37,369/-. Further, on verification of the computation of income

SHRI. BHADRESHWAR EDUCATION AND SOCIAL WELFARE TRUST,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 EXEMPTION , GULBARGA

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

ITA 838/BANG/2025[2021-22]Status: DisposedITAT Bangalore15 Sept 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Sri Pratibha R., AdvocateFor Respondent: Shri Subramanian S, JCIT DR
Section 11Section 12ASection 143(1)Section 250

charitable, educational and integrated trust established with objects of education, health, relief to the poor, old people, persons with disabilities, and empowerment of women. The Trust runs more than 10 educational institutions. The assessee trust filed its return of income for the AY 2021-22 belatedly on 31.03.2022 by declaring a total income of Rs. NIL, whereas the extended

GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

BA (affiliated to University of Mysore) at T.Narasipur. However, it M/s. Grama Vidyodaya Sangha (Regd), Mysuru Page 3 of 11 was not registered under section 12A of the Income Tax Act, 1961. The assessee got registered u/s 12AA of the Act on 31.01.2020 relevant to A.Y. 2020-21. 2.1 The assessee filed its return of income for the assessment year

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

1 book page 1 2017-18 Affidavit no.06 Assessee’s Paper book Page No 117 of 07 No.1 (Page No. 74). Paper book No 1 2 Lekha Bhat 2017-18 Affidavit Shashank D Assessee’s Paper book Page No 118 of 08 Raghavan No.1 (Page No. 89) Paper book No 1 3 2017-18 Affidavit Laxmi Memorial Education Trust, Mangalore