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4 results for “charitable trust”+ Section 144Aclear

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Key Topics

Section 2504Section 133A3Section 373Section 693Section 143(2)3Section 113Addition to Income3Survey u/s 133A2

M/S ANANDA SOCIAL & EDUCATIONAL TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

144A of the Act, but the same was rejected by the JCIT. Accordingly, the AO concluded that the amounts collected by way of cash, which is alleged to have been not accounted for in the books of accounts, is liable to taxed in the hands of the assessee-trust. The AO also referred to the decisions rendered

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

section 144A of the Act may be invoked in suitable cases. To prevent possibility of fishing and roving enquiries in such cases, it is desirable that these cases should invariably be picked up while conducting Review or Inspection by the administrative authorities. 7. The above Instruction shall be applicable from the date of its issue and would cover the cases

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

ITA 310/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R
Section 133ASection 250Section 37

144A of the Act disallowed the expenditure of Rs.4,65,00,000 and Rs.1,94,62,591 for assessment 2017-18 and 2018-19 respectively and concluded the assessment proceedings by passing the Order u/s 143(3) of the Act. 5. Aggrieved by the order of the AO passed u/s 143(3) of the Act, the assessee preferred an appeal

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

144A of the Act disallowed the expenditure of Rs. 4,65,00,000 and Rs. 1,94,62,591 for assessment 2017-18 and 2018-19 respectively and concluded the assessment proceedings by passing the Order u/s 143(3) of the Act. 5. Aggrieved by the order of the AO passed u/s 143(3) of the Act, the assessee preferred