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14 results for “charitable trust”+ Section 251clear

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Key Topics

Section 12A24Section 1120Exemption13Section 143(1)10Section 80G(5)9Charitable Trust8Section 2(15)7Disallowance7Section 1546

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Charitable Trust in ITA No.278/JODH/2023, order dated 10.11.2023. Further, the ld. counsel prayed that in the light of amendment brought in by the Finance Act, 2023 effective from 01.10.2023 by substitution of clause (iv) sub clause B of proviso to Section 80G of the Act, the doors for eligible entities for filing fresh registration application is shut up, the appropriate

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

Section 11(1)5
Carry Forward of Losses5
Section 104

In the result, appeal of the assessee is allowed

ITA 1795/CHNY/2024[-]Status: DisposedITAT Chennai01 Oct 2024

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Muthu Abirami, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 80G{5)(vi) of the Act has been complied with, we do not see any reason for refusing the assessee the grant of exemption u/s 80G of the Act. The Department has also not brought out a case where they can prove through evidences that the assessee-trust has violated the stipulations contained

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1928/CHNY/2025[2008-09]Status: DisposedITAT Chennai29 Sept 2025AY 2008-09

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1931/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Sept 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1930/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Sept 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025

THE INSITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1929/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Sept 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXMEPTIONS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1927/CHNY/2025[2007-08]Status: DisposedITAT Chennai29 Sept 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025

SREE VENKATESWARA EDUCATIONAL TRUST,KRISHNAGIRI vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, both the appeals filed by the assessee are dismissed

ITA 1338/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

charitable purposes out of income earned alone is allowable, only if a Trust is registered under section 12AA and not the expenses incurred for purpose of earning income. 6. Observation of the Commissioner (Appeals) that "the appellant has not filed its Return of Income in time but filed only a belated Return" is not correct as it was furnished electronically

SREE VENKATESWARA EDUCATIONAL TRUST,KRISHNAGIRI vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, both the appeals filed by the assessee are dismissed

ITA 1339/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

charitable purposes out of income earned alone is allowable, only if a Trust is registered under section 12AA and not the expenses incurred for purpose of earning income. 6. Observation of the Commissioner (Appeals) that "the appellant has not filed its Return of Income in time but filed only a belated Return" is not correct as it was furnished electronically

M.N. CHICKKANNA CHETTIAR TRUST,TIRUPPUR vs. ACIT (EXEMPTIONS), COIMBATORE

In the result the appeal of the assessee for the A

ITA 1568/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. T.Banusekar, AdvocateFor Respondent: Ms. R. Kavitha, Addl. C.I.T
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 234BSection 250

251, B.S. Sundaram Road, vs. Coimbatore. Palayakkadu, Tiruppur – 641 601. [PAN:AAATM-4901-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T.Banusekar, Advocate ()यथ' क* ओर से/Respondent by : Ms. R. Kavitha, Addl. C.I.T. सुनवाई क* तार"ख/Date of Hearing : 09.09.2025 घोषणा क* तार"ख/Date of Pronouncement : 15.10.2025 आदेश

TIRUPUR SOUTH ROTARY CHARITABLE TRUST,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

In the result, all the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 1553/CHNY/2025[2022-23]Status: DisposedITAT Chennai13 Aug 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1553/Chny/2025 Assessment Years: 2022-23 Tirupur South Rotary Charitable Trust, Assistant Commissioner Of South Rotary Hall, Income Tax (Exemptions), Opp Nataraja Theatre, Tirupur, Coimbatore. Coimbatore, Tamil Nadu-641 604. [Pan: Aaett0308E] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri S.Bhupendran, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri P.Krishna Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 12.08.2025 घोषणा की तारीख /Date Of Pronouncement : 13.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri S.Bhupendran, AdvocateFor Respondent: Shri P.Krishna Kumar, JCIT
Section 11Section 12ASection 143(1)Section 251(1)(a)Section 251(2)

Charitable Trust, Assistant Commissioner of South Rotary Hall, Income Tax (Exemptions), Opp Nataraja Theatre, Tirupur, Coimbatore. Coimbatore, Tamil Nadu-641 604. [PAN: AAETT0308E] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri S.Bhupendran, Advocate प्रत्यर्थी की ओर से /Revenue by : Shri P.Krishna Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 12.08.2025 घोषणा की तारीख /Date of Pronouncement

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

charitable trust was exempt from taxation. The Tribunal permitted the assessee to raise this point and answered it in its favour. The question which was referred to the High Court was whether the Tribunal was competent in law in permitting an assessee to raise a ground at the time of the hearing of the appeal - a ground which

DDIT, CHENNAI vs. THE SOUTH INDIAN FILM CHAMBER OF COMMERCE, CHENNAI

In the result, appeal of the Revenue stands dismissed

ITA 449/CHNY/2013[2009-10]Status: DisposedITAT Chennai05 Apr 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Vijayaraghavan, Advocate
Section 11Section 12ASection 2(15)

section 'charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but nothing contained in cl. (i) or cl. (ii) shall operate to exempt from the provisions of this Act part of the income from property held under a trust or other legal obligation for private religious purposes which

VAIRAMS KINDERGARTEN SOCIETY,PUDUKKOTTAI vs. ITO, PUDUKKOTTAI

In the result, the appeal filed by the assessee is allowed

ITA 289/CHNY/2014[2010-11]Status: DisposedITAT Chennai06 Feb 2015AY 2010-11

Bench: Shri B.R. Baskaran & Shri Vikas Awasthyआयकर अपील सं./Ita No.289/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11 M/S Vairams Kindergarten Society, The Commissioner Of Income Rajagopalapuram, V. Tax (Appeals), Pudukottai – 622 003. Tiruchirapalli. Pan : Aagfv 4771 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Srinivasan, AdvocateFor Respondent: Shri P. Radhakrishnan, JCIT
Section 10Section 11Section 12A

Trust shall be applicable to assessee also. The Ld A.R invited our attention to the decision of Hon'ble Delhi High Court rendered in the case of DIT (Exemption) v. ACME Educational Society (2010) 326 ITR 146, wherein it was held that the amount advanced by one educational society to another educational society cannot be considered as violation of provisions