BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “TDS”+ Charitable Trustclear

Sorted by relevance

Chennai210Mumbai191Delhi176Karnataka105Bangalore83Pune70Hyderabad55Kolkata41Chandigarh40Jaipur35Lucknow27Ahmedabad21Visakhapatnam18Amritsar18Rajkot12Cochin11Agra10Cuttack8Indore7Varanasi6Jodhpur6Kerala5Nagpur3Ranchi3Surat3Allahabad2Patna2Dehradun2Rajasthan2Telangana2Punjab & Haryana1Raipur1SC1

Key Topics

Section 11(2)16Section 143(1)(a)10Section 12A10Section 1549Exemption7Section 167B(1)6Section 2636Disallowance6Section 234B4Section 119(2)(b)

ABHISEK EDUCATIONAL AND CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, PRATYAKSHA KAR BHAWAN,

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 346/CTK/2024[2017-18]Status: HeardITAT Cuttack19 Nov 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Abhisek Abhisek Educational Educational & And Vs. Income Income Tax Tax Officer, Officer, Charitable Trust, Mig Charitable Trust, Mig-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. Pan/Gir No. No.Aacta 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena,Ca Revenue By : Shri Charan Dass, Sr Dr , Sr Dr Date Of Hearing : 19/11/20 2024 Date Of Pronouncement : 19/11/20 024 O R D E R Per Bench

For Appellant: Shri K.C.Jena,CAFor Respondent: Shri Charan Dass, Sr DR
Section 11Section 12ASection 154Section 167BSection 32

Charitable Religious Trust Act, 1920”, in view of the provisions of section 167B of the Act, maximum marginal rate was not be applied and regular tax rate is to be applied. It is the further submission that as per 26AS statement, TDS

4
TDS4
Deduction3

DR NARAYAN PRASAD DAS MEMORIAL CHARITABLE PUBLIC TRUST,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

ITA 74/CTK/2026[2023-24]Status: DisposedITAT Cuttack26 Feb 2026AY 2023-24

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

Section 12ASection 167B(1)

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

PRADEEP KUMAR SAHOO,KUNDI MOHANTYPADA vs. INCOME TAX OFFICER, WARD BHADRAK

In the result, appeal of the assessee is allowed

ITA 47/CTK/2026[2017-18]Status: DisposedITAT Cuttack25 Feb 2026AY 2017-18

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

Section 12ASection 167B(1)

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

Trust. It was submitted in respect of not being able to upload Form No. 10 that the assessee was using the computer with Windows XP and could upload the return of income and Form No. 10B with Windows XP but Form No. 10 could not be seen on the Windows XP system. Later on the assessee came to know that

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

Trust. It was submitted in respect of not being able to upload Form No. 10 that the assessee was using the computer with Windows XP and could upload the return of income and Form No. 10B with Windows XP but Form No. 10 could not be seen on the Windows XP system. Later on the assessee came to know that

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 249/CTK/2023[2014-15]Status: DisposedITAT Cuttack16 Jul 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.K.MishraFor Respondent: Shri Sanjay Kumar, CIT
Section 143(3)Section 147Section 148Section 194JSection 68

charitable purpose as per section 2915) of the I.T.Act. Hence, I have a reason to believe that the amount of Rs.36,92,89,597/- (anonymous donation of Rs.75,55,001 + payment u/s.194J of Rs.5,00,00,000 + donation from A.V. Birla of Rs.5,00,00,000 +donation from Esser Steel of Rs.23,83,65,596/- + payments to Ashok Kumar Mahakud

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

ITA 365/CTK/2024[2015-16]Status: DisposedITAT Cuttack11 Nov 2024AY 2015-16

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

For Appellant: Shri Bibekananda Mohanty, CAFor Respondent: Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 250Section 37(1)Section 40

Charitable activities as "CSR" will not dis-entitle a non- company to claim the expenditure. The learned assessing officer mis-interpreted the provisions of the Act and disallowed the expenses and so also the Honourable First Appellate Authority who also agreed with the views and for this reason, the addition needs to be deleted. 3. The learned assessing officer without

ARYAN EDUCATIONAL TRUST,BHUBANESWAR vs. CIT EXEMPTION CIRCLE, BHUBANESWAR

In the result, appeal of the assessee is dismissed

ITA 242/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Nov 2023AY 2018-19

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.242/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Aryan Educational Trust, Vs Cit(Exemptions), Hyderabad At Bbn Plot No.540, Sahid Nagar, Bhubaneswar-751007 Pan No. :Aacta 4502 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Nihar Ranjan Biswal, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023

For Appellant: Shri Nihar Ranjan Biswal, CAFor Respondent: Dr. Abani Kanta Nayak, CIT-DR
Section 11Section 263

Trust, Vs CIT(Exemptions), Hyderabad at BBN Plot No.540, Sahid Nagar, Bhubaneswar-751007 PAN No. :AACTA 4502 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Nihar Ranjan Biswal, CA राजस्व की ओर से /Revenue by : Dr. Abani Kanta Nayak, CIT-DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 आदेश