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9 results for “charitable trust”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A26Section 80G16Exemption8Section 12A(1)(ac)6Section 2634Charitable Trust3Section 2(15)2Section 122Section 80G(5)(iii)2Section 69

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA [or section 12AB ], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

SRI GURU TRUST,CUTTACK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

2

In the result, appeal of the assessee in ITA No

ITA 100/CTK/2025[2025-26]Status: DisposedITAT Cuttack24 Jun 2025AY 2025-26
Section 12Section 12ASection 2(15)Section 80GSection 80G(5)(iii)

charitable in nature violating the provisions of\nSection 80G of the Act.\n4.\nLd. Counsel for the assessee submitted that the assessee is a\ncharitable trust registered u/s.12A of the Act since 22.06.2022 and is\nengaged in providing educational services u/s.2(15) of the Act. The said\nregistration was further renewed for five years under section 12(ac

PRAJNA FOUNDATION,KOLATHIA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 123/CTK/2025[2023-24]Status: DisposedITAT Cuttack26 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 12ASection 12A(1)(ac)

Trust and engaged in various charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address

PRAJNA FOUNDATION,KOLATHIA, PATRAPADA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 124/CTK/2025[2023-24]Status: DisposedITAT Cuttack26 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 12ASection 12A(1)(ac)

Trust and engaged in various charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address

SARASWATI SHISHU MANDIR MANAGING COMMITTEE,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 121/CTK/2025[2025-26]Status: HeardITAT Cuttack27 May 2025AY 2025-26

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

Section 12ASection 12A(1)(ac)

Trust and engaged in various charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address

SARASWATI SHISHU MANDIR MANAGING COMMITTEE,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 122/CTK/2025[2025-26]Status: HeardITAT Cuttack27 May 2025AY 2025-26

Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rakesh Mishra (Accountant Member)

Section 12ASection 12A(1)(ac)

Trust and engaged in various charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address

SRI GURU TRUST,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeal of the assessee in ITA No

ITA 91/CTK/2025[2025-26]Status: DisposedITAT Cuttack24 Jun 2025AY 2025-26

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra(Th.Rough Virtual Hearing At Kolkata ) आयकर अपील सं/Ita No.91 & 100/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Sri Guru Trust Vs Ito, Exemption, Cuttack Industrial Estate, Jagatpur Cuttack Pan No. :Aahts 8645 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Nanak Fogla, Ca राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/05/2025 घोषणा की तारीख/Date Of Pronouncement : 24/06/2025 आदेश / O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri Nanak Fogla, CAFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 12Section 12ASection 2(15)Section 80GSection 80G(5)(iii)

charitable trust registered u/s.12A of the Act since 22.06.2022 and is engaged in providing educational services u/s.2(15) of the Act. The said registration was further renewed for five years under section 12(ac)(i) of the Act on 21.06.2023. Further, the assessee on 11.06.2024 applied for registration under section 80G(5)(iii) before the Commissioner of Income Tax (Exemption

SIBA FOUNDATION,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

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

ITA 273/CTK/2025[2025-26]Status: DisposedITAT Cuttack01 Jul 2025AY 2025-26

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2025-26 Siba Foundation Vs. Ito, Exemption, Cuttack Somapur, P.S.- Kisan Nagar, Somapur, Cuttack- 754130 Pan/Gir No. Aawts 3027 R (Appellant) .. ( Respondent) Assessee By : Shri Natabar Panda, Adv Revenue By : Shri Ashim Kr Chakraborty, Cit Dr Date Of Hearing : 01 /07/2025 Date Of Pronouncement : 01/07/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Exemption), Hyderabad Dated 18/03/2025 In Appeal No. Cit(Exmption),Hyd/2024-25/12Aa/13676 Passed For Assessment Year 2025-26. 2. Facts In Brief Of The Case Are That The Assessee Is A Charitable Trust Created Under The Indian Trust 1882 On 13Th July, 2018. The Appellant Trust Is Running A Senior Secondary School From Class-1 To 12 Under The Name

For Appellant: Shri Natabar Panda, AdvFor Respondent: Shri Ashim Kr Chakraborty, CIT DR
Section 12ASection 12A(1)(ac)

charitable trust created under the Indian Trust 1882 on 13th July, 2018. The appellant trust is running a senior secondary school from Class-1 to 12 under the name P a g e 1 | 4 Assessment Year : 2025-26 and style “Utkal International School” at Banipada, PO: Chasapada, Dsit: Cuttack for the students having obtaining approval from the Government

SWITCHTECH INCUBATOR FOUNDATION,KHORDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BHUBANESWAR

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

ITA 676/CTK/2025[2026-27]Status: DisposedITAT Cuttack09 Feb 2026AY 2026-27

Bench: ITAT. The Ld. counsel submitted that merely for non-submission of financial statement should not be taken base for rejecting of the Form 10AB filed by the assessee for registration of the trust u/s 12AB. He requested and undertook that if one more chance be given to the assessee to produce documents as desired by the Ld. CIT(E). the assessee will comply for the documents.4. On the other hand, the Ld. DR relied on the order of lower authorities.5. Considering the rival submissions and perusi

For Respondent: Sh. Ashim Kumar Chakraborty
Section 10BSection 12ASection 12A(1)(ac)Section 250

12A(1)(ac)(ii) of the Act. In compliance to the 2 Switchtech Incubator Foundation provision of section 12AB of the Act, detailed questionnaire were sent vide notice dated 07.08.2025 to the applicants with a request to furnish information documents as mentioned therein. The assessee furnished partially information to the compliance of the notice and the assessee was asked