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23 results for “charitable trust”+ Section 50clear

Sorted by relevance

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Key Topics

Section 1042Section 11(2)16Charitable Trust16Section 26311Section 6811Section 143(1)(a)10Section 12A9Section 1548Exemption6

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Showing 1–20 of 23 · Page 1 of 2

Section 234B4
Disallowance4
Addition to Income4
ITA 261/CTK/2019[2010-11]Status: Disposed
ITAT Cuttack
15 Feb 2021
AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

50,OOO/- and Rs.5,OO,OOO/-to Sri J. Surya Rao and Smt. J. Jayalakshrni, Permanent Trustees and the :- 39 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Founders respectively towards repayment of loan during the year. 9. From the above, it is apparent that the Trust has been created by the Permanent "trustees” for reaping various personal

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

50,000.00 by applying section 69 of the Act, as such, the revision order passed and consequential additions made therein, being not sustainable in the eye of law is liable to be quashed in the interest of justice. 4. For that, the learned Principal CIT, Sarnbalpur has committed gross error of law as well as of fact in initiating

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. NILAKANTHA EDUCATIONAL AND CHARITABLE TRUST, BHUBANESWAR

In the result, appeal of the revenue is dismissed

ITA 336/CTK/2017[2009-10]Status: DisposedITAT Cuttack22 Oct 2021AY 2009-10

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2009-2010 2010 Dcit (Exemptions), Dcit (Exemptions), Vs. M/S. Nilakantha Educational & M/S. Nilakantha Educational & Bhubaneswar. Bhubaneswar. Charitable Trust, At: Anantpur, Charitable Trust, At: Anantpur, Po: Phulnakhara, Dist:Khurda Po: Phulnakhara, Dist:Khurda Pan/Gir No. No.Aaatn 4043 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21 /10/ 20 / 2021 Date Of Pronouncement : 22 /10 10/2021 O R D E R

For Appellant: NoneFor Respondent: Shri M.K.Gautam
Section 11Section 12ASection 143(1)Section 253(5)

charitable and they conform to the prescriptions of Sec.11(2), Sec.11(5), etc. without violating Sec.13. Not only that there have been many decisions from the High Courts, of late, the ITAT Cuttack Bench itself has elaborately dealt with the matter in the following decisions: i. M/s.Human Resource Development and ManagementTrust (ASBM Trust) (ITA N o.127/CTK//2011 and CO. No.14/CTK/2011

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 60/CTK/2021[2016-17]Status: DisposedITAT Cuttack07 Apr 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

For Appellant: Shri S.S.PoddarFor Respondent: Shri Manoj Kumar Goutam
Section 143(3)Section 263

section 13(3), details of activities, details of organization and institutions running under the trust and other details were filed before the AO and after considering the reply of the assessee to the said notice, the AO found that there was no receipt of corpus donation and no purchase of land and building during the relevant financial period and thereafter

PEOPLES FORUM,BHUBANESWAR,ODISHA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), CIT(EXEMPTION)HYDERABAD

In the result, appeal filed by the assessee stands allowed and the stay petition stands dismissed as withdrawn

ITA 358/CTK/2023[Not Applicable]Status: DisposedITAT Cuttack22 Apr 2024

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwals.P. No.12/Ctk/2023 People People Forums Forums, Hig-97, Vs. Cit (Exemptions), Cit (Exemptions), Dharma Vihar, Khandagiri, Dharma Vihar, Khandagiri, Hyderabad Hyderabad Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aaatpo 2214 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawala, Ca/S.K.Hota, Adv /S.K.Hota, Adv Revenue By : Shri Sanjay Kumar, Ld : Shri Sanjay Kumar, Ld Cit Dr

For Appellant: Shri S.K.Agrawala, CA/S.K.Hota, AdvFor Respondent: Shri Sanjay Kumar, ld
Section 12ASection 80G

charitable within the meaning of section 2(15) of the Act. In the circumstances, I do not find any good reason to interfere with the conclusion' of the Id CIT(A). Hence, this ground of the revenue is dismissed." 13. It was the submission that no further appeal has been filed by the Revenue against the orders of the Tribunal

SRI SUKHAMAYA DAS,BHUBANESWAR vs. DCIT, CIRCLE-3(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 232/CTK/2020[2013-14]Status: DisposedITAT Cuttack14 Jun 2021AY 2013-14

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. Dcit, Circle -3(1), 3(1), Irc Irc Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar Pan/Gir No. Aeppd 2993 A Aeppd 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik, Ar , Ar Revenue By : Shri S.C. Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14 /06/20 /2021 O R D E R

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri S.C. Mohanty, DR
Section 68Section 80C

section 68 of the I.T.Act by determining unexplained cash deposit, where as the cash deposits are very well explained from the sale of agricultural products being deposited in the bank account. 2. Addition of Rs.1,15,028/-. For that the AO has failed to taking into consideration the evidences in support of claim of rebate u/s.80C

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

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee