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3 results for “capital gains”+ Section 80G(5)(vi)clear

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Mumbai138Delhi69Bangalore59Kolkata41Chennai26Ahmedabad26Pune22Jaipur14Lucknow13Rajkot10Chandigarh9Ranchi7Hyderabad5Nagpur4Surat3Cochin3Indore3Amritsar2SC2Agra2Jodhpur1Guwahati1Jabalpur1Raipur1

Key Topics

Section 80G21Section 80G(5)10Section 12A(1)(ac)4Exemption2Limitation/Time-bar2

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under 16 ITA.Nos.278 & 279/COCH./2024 section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under 16 ITA.Nos.278 & 279/COCH./2024 section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin

M/S.KALYAN JEWELLERS INDIA LTD,THRISSUR vs. THE ACIT, THRISSUR

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

ITA 744/COCH/2019[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Shaji Sreejith, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 145(1)Section 263Section 5(1)Section 80GSection 80G(4)

80G of the Act. Hence, the Ld. PCIT set aside the issue to the file of AO for examining the issue relating to the MTM gain. Considering the facts of present case, at the time of passing the assessment order, there was no whisper with regard to the issue taken up by the Ld. PCIT