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4 results for “charitable trust”+ Section 153Bclear

Sorted by relevance

Delhi71Hyderabad42Allahabad16Pune9Jaipur7Chandigarh6Dehradun4Bangalore4Agra3Chennai3Mumbai2

Key Topics

Section 153C7Section 12A4Section 153A4Section 143(3)3Charitable Trust3Addition to Income3Section 2502Section 153B2Section 252Section 8

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

2
Disallowance2
Limitation/Time-bar2

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

charitable\ntrust incorporated under section 25 of the companies Act 1956\ncorresponding to section 8 of the companies Act 2013. The assessee\ntrust was granted registration under section 12AA of the Act, which was\nsubsequently migrated to section 12AB of the Act as per the amended\nprovisions introduced by the Finance Act, 2020. The assessee operates\neducational institutions, including schools

M/S RUKMINI EDUCATIONAL CHARITABLE TRUST,BANGALORE vs. DCIT, BANGALORE

In the result, all the four appeals of the assessee are allowed for statistical purpose

ITA 809/BANG/2014[2004-05]Status: DisposedITAT Bangalore11 Jan 2019AY 2004-05

Bench: Shri. A. K. Garodia

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Dilip, Jr. to Shri. K. V. Arvind, Standing
Section 132Section 143(3)Section 153C

Charitable Trust. (ii) A/VSM116 (Misc.A/Best-lnvest/xl/sheet-1) When the name of the trust was N/s Bheemaneni Educationa/ Systems Trust" Also, the appellant has not brought on record anything to show that it had asked for the reasons recorded and that these were given to it. No further argument has been raised. From the above, I find that the proceedings initiated

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