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3 results for “charitable trust”+ Section 153Bclear

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Delhi71Hyderabad42Allahabad16Pune9Jaipur7Chandigarh6Dehradun4Bangalore4Agra3Chennai3Mumbai2

Key Topics

Section 153C26Section 1323Addition to Income3

ARUNACHALAM SRINIVASAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1 , TRICHY

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

ITA 1607/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 132Section 153C

Charitable & Educational Trust on 15.02.2018 and the amendment made by Parliament as per Finance Act 2017 w.e.f. 01.04.2017 in the relevant provisions also applies and needs to be also considered. 7. The relevant provisions of section 153A and 153C of the Act are reproduced below: 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY vs. A. SRINIVASAN, PERAMBALUR

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

ITA 1527/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 132Section 153C

Charitable & Educational Trust on 15.02.2018 and the amendment made by Parliament as per Finance Act 2017 w.e.f. 01.04.2017 in the relevant provisions also applies and needs to be also considered. 7. The relevant provisions of section 153A and 153C of the Act are reproduced below: 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SUBRAMANIAM KATHIRESAN, CHENNAI

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

ITA 899/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, Advocate &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 153Section 153ASection 153A(1)Section 153C

153B of the Act prescribes the time limit for completion of assessment under section 153A and 153C of the Act; Section 153C of the Act bears the heading "Assessment of income of any other person" is a special provision in respect of assessment of income of "any other person" (third party) against whom no search u/s. 132 or requisition