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8 results for “charitable trust”+ Section 220clear

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Key Topics

Section 26324Section 12A9Section 40A(3)6Section 1476Exemption4Disallowance4Section 11(2)3Section 903Addition to Income3

KDDL ETHOS FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee stands allowed

ITA 209/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh28 Feb 2022AY 2017-18

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 209/Chd/2021 (U/S 12Aa) Kddl Ethos Foundation, The Commissioner Of Income बनाम Sco 88-89, Tax (Exemptions), Sector 8-C, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 11(1)(d)Section 12A

220. The Ld. AR submitted that it is not the case of the Ld. CIT(E) that the objects of the assessee were not charitable in nature and further that it was an incorrect observation of the Ld. CIT(E) that the assessee trust was in- house captive trust of its parent company as the assessee trust had also carried

VIDYA JYOTI CHARITABLE TRUST ,MANDI GOBINDGARH vs. CIT (EXEMPTIONS), CHANDIGARH

Bogus Purchases3
Section 1442
Section 11(1)(d)2

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 220/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh02 Apr 2024AY 2023-24

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 220/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Ashok Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12ASection 282(1)

220-Chd-2023-– Vidya Jyoti Charitable Trust, Chandigarh 4 5. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana through its authorized signatory Shri Bharat Goel Vs. Commissioner of Income Tax (Exemptions), Chandigarh in CWP-21028-2023(O&M), wherein, vide order

SMT RAMANANDI ANANGPURIA CHARITABLE TRUST,TAGORE PUBLIC SCHOOL, PALWAL vs. DCIT (EXEMPTIONS), CIRCLE 2, CHANDIGARH

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

ITA 239/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh03 Sept 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Akul Agarwal, C.A (Virtual Mode)For Respondent: Smt. Tarundeep Kaur, CIT, DR (Virtual Mode)
Section 11Section 11(1)(d)Section 12ASection 13(1)(c)Section 144Section 80G

Charitable Trust Circle-2, Chandigarh Akul Agarwal and Associates, Plot No. D2/20, Ground Floor, Sector 10, DLF, Faridabad-121006 "ायी लेखा सं./PAN NO: AABTR0448N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Akul Agarwal, C.A (Virtual Mode) राज" की ओर से/ Revenue by : Smt. Tarundeep Kaur, CIT, DR (Virtual Mode) सुनवाई की तारीख/Date

M/S INFRASTRUCTURE DEVELOPMENT FUND ,CHANDIGARH vs. DCIT(EXEMPTION), CHANDIGAH

In the result, the appeal of the assessee stands partly allowed

ITA 220/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh21 Aug 2020AY 2016-17

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 220/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 M/S Infrastructure Development The Dcit, Exemptions, बनाम Fund, Chandigarh Sco 71-75, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No: Aaali0136K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Pariskhit Aggarwal, CAFor Respondent: Smt. C Chandrakanta, CIT DR
Section 11(2)

220-Chd-2020 - Infrastructure Development Fund, Chandigarh 12 has categorically held so in the following case laws aptly relied upon by the Ld.Counsel for the assessee: o ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) vs. MANAV (2008) 20 SOT 0517 (Del) o MOTI RAM GOPI CHAND CHARITABLE TRUST vs. ADDITIONAL COMMISSIONER OF INCOME TAX (2013) 59 SOT 0197 (Delhi) o JOINT

PUKHRAJ SINGH GUJRAL,CHANDIGARH vs. CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 90

Section 143(1) was issued on 26.03.2021, but the FTC was filed on 02.02.2021. Thus, the respondent is supposed to have provided the due credit to the FTC of the petitioner. However, the FTC was rejected by the respondent, which is not proper and the same is not in accordance with law. Therefore the impugned order is liable

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

Trust iv) 170 ITR 28 (All) CIT v. Kashnl Nath & Company v) 171 ITR 141 (MP) CIT v. Ratlam Coal Asn. & Co. vi) 430 ITR 55 (Kar) CIT vs. Cyber Park Development & Construction Ltd. vii) ITA No.25l9/Kol/2017 dated 18.4.2018 Garg Brothers (P) Ltd. vs. DCIT viii) 1TA Nos. 3281-3284/D/2015 dated 11.10.2019 Smt. Shumana Sen vs. DCIT

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

Trust iv) 170 ITR 28 (All) CIT v. Kashnl Nath & Company v) 171 ITR 141 (MP) CIT v. Ratlam Coal Asn. & Co. vi) 430 ITR 55 (Kar) CIT vs. Cyber Park Development & Construction Ltd. vii) ITA No.25l9/Kol/2017 dated 18.4.2018 Garg Brothers (P) Ltd. vs. DCIT viii) 1TA Nos. 3281-3284/D/2015 dated 11.10.2019 Smt. Shumana Sen vs. DCIT

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

Trust iv) 170 ITR 28 (All) CIT v. Kashnl Nath & Company v) 171 ITR 141 (MP) CIT v. Ratlam Coal Asn. & Co. vi) 430 ITR 55 (Kar) CIT vs. Cyber Park Development & Construction Ltd. vii) ITA No.25l9/Kol/2017 dated 18.4.2018 Garg Brothers (P) Ltd. vs. DCIT viii) 1TA Nos. 3281-3284/D/2015 dated 11.10.2019 Smt. Shumana Sen vs. DCIT