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832 results for “charitable trust”+ Charitable Trustclear

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Key Topics

Section 12A129Section 1163Exemption62Section 80G41Addition to Income40Charitable Trust37Section 153C33Section 12A(1)(ac)27Section 143(3)24Section 143(1)

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

Showing 1–20 of 832 · Page 1 of 42

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24
Section 69A21
Disallowance15

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Section 11Section 12ASection 143(3)

trust who itself is a charitable trust can give donations\nto another charitable trust and whether

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

trust in India for charitable purposes….[Para 31]” 8 Bhagwant Singh Charitable Trust 7. On going

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR
Section 115Section 115BSection 133(6)

Charitable Trust M/s. Gian Sagar Educational and Charitable Trust M/s. Gian Sagar Educational and Charitable

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012
Section 11Section 260A

Charitable Prajanalay Trust. It was created by a trust deed drawn up on 08.09.1971 by B. D. Mehta

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

ITA 19/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (1) call for such documents or information from the trust

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

ITA 10/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Jun 2025AY 2024-25

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (1) call for such documents or information from the trust

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

ITA 20/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (1) call for such documents or information from the trust

DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

ITA 4775/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Oct 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Shailesh Gupta, C.A. And Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 154Section 263Section 68

Charitable Trust (Regd.), Chandigarh. 10 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable Trust

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

ITA 4692/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Oct 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Shailesh Gupta, C.A. And Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 154Section 263Section 68

Charitable Trust (Regd.), Chandigarh. 10 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable Trust

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/53/2000HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Prajnalay Trust is a charitable trust and by itself the Trust does not hold

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/482/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Prajnalay Trust is a charitable trust and by itself the Trust does not hold

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/246/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Prajnalay Trust is a charitable trust and by itself the Trust does not hold

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/361/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Prajnalay Trust is a charitable trust and by itself the Trust does not hold

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/251/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Prajnalay Trust is a charitable trust and by itself the Trust does not hold