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.

7 results for “charitable trust”+ Section 92clear

Sorted by relevance

Karnataka452Mumbai274Delhi234Chennai107Bangalore105Jaipur74Ahmedabad69Chandigarh53Pune45Cochin39Kolkata28Visakhapatnam27Hyderabad24Calcutta16Allahabad16Lucknow16Surat12Amritsar11Indore11Telangana8Cuttack7Agra7Nagpur3Patna3Rajasthan3Rajkot3SC2Jodhpur2Ranchi1Raipur1Andhra Pradesh1Dehradun1Jabalpur1

Key Topics

Section 116Section 13(1)(c)6Section 13(1)(d)6Exemption6Section 143(3)4Charitable Trust4Section 143(2)3Section 142(1)3Section 103

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 51/CTK/2025[2016-17]Status: DisposedITAT Cuttack12 Jun 2025AY 2016-17

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

Section 10Section 12ASection 142(1)Section 143(2)Section 144Section 250Section 57

Charitable Trust and Sukanti Academy of plus Two Self- Financing Junior College for and Sukanti +3 Degree college and Sukanti International School for FY 2015-16 have been filed and the assessee has relied upon the cases of Manas Sewa Samiti Vs. Addl. CIT, (2021) 439 ITR 79 (All.) and CIT vs. Children's Education Society (2013) 92

Section 12A3
Depreciation2

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 253/CTK/2017[2010-11]Status: DisposedITAT Cuttack24 Sept 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Datta, DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)

charitable trust registered under section 12A of the Act on 21.12.1995. For the assessment year 2010-2011 from the ledger account of the assessee, the Assessing Officer observed that a sum of Rs.1,52,00,000/- was receivable from M/s. Adhikhar Micro Finance (P) Ltd., as on 1.4.2009 and during the year , a sum of Rs.50,00,000/- was advanced

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 254/CTK/2017[2011-12]Status: DisposedITAT Cuttack24 Sept 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Datta, DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)

charitable trust registered under section 12A of the Act on 21.12.1995. For the assessment year 2010-2011 from the ledger account of the assessee, the Assessing Officer observed that a sum of Rs.1,52,00,000/- was receivable from M/s. Adhikhar Micro Finance (P) Ltd., as on 1.4.2009 and during the year , a sum of Rs.50,00,000/- was advanced

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

ORISSA COLLEGE OF ENGINEERING & MANAGEMENT ,BHUBANESWAR vs. ITO (EXEMPTIONS), BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 375/CTK/2019[2015-16]Status: DisposedITAT Cuttack19 Feb 2020AY 2015-16

Bench: Shri Chandra Mohan Gargassessment Year : 2015-2016

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri J.K.Lenka, DR
Section 11

section 11 of the income tax Act.” 3. I have heard the rival submissions and perused the record of the case. Ld counsel for the assessee submitted that the AO was not correct in holding that the P a g e 1 | 5 ITA No.3 75/CTK/201 9 Assessm ent Y ear : 20 15- 201 6 assessee trust is not eligible

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

92,76,788/- as interest by the Income Tax Department on refund amounting to Rs.694,03,47,830/- for the assessment year 2011-2012. But the same did not find place in the annual report for F.Y.2014-2015 relevant to A.Y.2015-2016. In this regard, the assessee was show caused against this written reply which reads as under :- 10.2 In reply

TRIDENT ACADEMY OF CREATIVE TECHNOLOGY,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee stands allowed

ITA 209/CTK/2023[2018-19]Status: HeardITAT Cuttack15 Jul 2024AY 2018-19

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Trident Academy Of Creative Trident Academy Of Creative Vs. Cit (Exemption), Cit (Exemption), Technology, Technology, A A-127, Hyderabad Hyderabad Sahidnagar, Bhubaneswar Sahidnagar, Bhubaneswar Pan/Gir No Pan/Gir No.Aabtt 0273 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 15/0 07/2024 Date Of Pronouncement : 15/0 /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(Exemption), Hyderabad Cit(Exemption), Hyderabad Dated 29.3.2023 Passed Under Section 263 Of 29.3.2023 Passed Under Section 263 Of The Act In Appeal No,Itba/Rev/F/Rev5/2022 The Act In Appeal No,Itba/Rev/F/Rev5/2022-23/1051543667(1) 23/1051543667(1) For The Assessment Year Assessment Year 2018-19. 2. Shri P.C.Sethi, P.C.Sethi, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Cit Dr Appeared For The Revenue. Dr Appeared For The Revenue.

For Appellant: Shri P.C.SethiFor Respondent: Shri Sanjay Kumar, CIT
Section 142Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

charitable society which is imparting engineering st is imparting engineering studies. It was the submission that for the . It was the submission that for the P a g e 1 | 7 Assessment Year : 2018-19 relevant assessment year, the assessee had filed its return of income on 23.10.2018. The return of income came to be processed u/s.143