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6 results for “charitable trust”+ Section 226(3)clear

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Key Topics

Section 12A22Exemption5Section 13(1)(c)4Section 114Natural Justice3Addition to Income2

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S INDO GLOBAL EDUCATION FOUNDATION, KHARAR

In the result, appeal of the Revenue is dismissed

ITA 26/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh01 Apr 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./Ita No. 26/Chd/2020 िनधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Indo Global बनाम Circle-1(Exemptions), Education Foundation, Chandigarh Vill. Abhipur, Vs. Sub Tehsil Majra, Tehsil Kharar, Punjab "थायी लेखा सं./Pan No: Aaati2838L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11Section 12ASection 13(1)(c)Section 13(3)

226 ITR 394 (Guj.) in 1997Tax Pub (DT) 0574 (Guj-HC) 26-Chd-2020 M/s Indo Global Education Foundation, Tehsil Kharar 11 Section 11 of the Income-tax Act, 1961 - Charitable or religious trust -Exemption of income from property held under - Assessment year 1987-88 - Assessee, a charitable trust, passed resolution that out of total amount advanced

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

226 ITR 211 (Ker.) • Director of Income-tax(Exemption) Vs. Charanjiv Charitable Trust (2014) 43 taxmann.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

226 ITR 211 (Ker.) • Director of Income-tax(Exemption) Vs. Charanjiv Charitable Trust (2014) 43 taxmann.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

226 ITR 211 (Ker.) • Director of Income-tax(Exemption) Vs. Charanjiv Charitable Trust (2014) 43 taxmann.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

ITA 1416/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh05 Oct 2021AY 2015-16
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Kumar, Addl. CIT
Section 133ASection 143(1)Section 143(3)Section 145(3)Section 234Section 234B

226 10671.21 Post survey (18.11.2014 to 31.03.2015) Total 109562.45 148,16,58,831 13523.42 IV. It is submitted that purchase cost of guar seed in the instant year is as under: Period Amount Sr. Weight (in Average No. qtls) Rate i) 222729.85 117,74,31,254 5286 Pre survey upto 17.11.2014 ii) 132562.92 55,11,24,464 4157 Post survey

M/S APHAJ GAUE SEWA ASHRAM,BARNALA vs. CIT(E), CHANDIGARH

ITA 1159/CHANDI/2017[0000-00]Status: DisposedITAT Chandigarh25 Sept 2018AY 0000-00
For Appellant: Shri. Tej Mohan SinghFor Respondent: Dr. Gulshan Raj
Section 12ASection 2(15)

section 12AA and as such the order is arbitrary and unjustified. 3. That the registration has been refused only on the basis of suspicion, conjectures and surmises as is evident from the various unfounded findings as enumerated in the body of the order which is not permitted under the Law and as such the order refusing registration is illegal, arbitrary