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1,925 results for “charitable trust”+ Charitable Trustclear

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Key Topics

Section 12A146Section 11110Exemption73Section 80G46Addition to Income36Charitable Trust32Section 143(1)29Section 1028Section 11(2)23Section 2(15)

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

Showing 1–20 of 1,925 · Page 1 of 97

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Section 143(3)20
Disallowance16

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

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIKA INTERNATIONAL PVT. LTD.,

ITA/99/2018HC Delhi31 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 32Section 80G

Charitable Trust Employees Union”, the “Ch. Aishi Ram Batra Charitable Trust Employees Union” and the “Charitable

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6054/DEL/2018[-]Status: DisposedITAT Delhi03 Sept 2020

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 11Section 12Section 12ASection 2(15)Section 80G

Charitable Trust A Charitable trust conduct must be at par with its provision of trust

DCIT (EXEMPTION), UTTAR PRADESH vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

ITA 5612/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 11Section 12ASection 2(15)

trust donation by one charitable trust to another for utilization by the donee trust towards charitable

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

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

trust who itself is a charitable trust can give donations to 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. M/S JAMNALAL BAJAJ FOUNDATION

ITA-808/2017HC Delhi31 May 2024
Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

charitable objects of the Trust as under: ‖ 3. While granting the donations to other charitable trusts

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

charitable objects of the Trust as under: ‖ 3. While granting the donations to other charitable trusts

ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

ITA 745/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

For Appellant: Ms. Sunita Singh, CIT DRFor Respondent: Sh. Rohit Jain, Advocate
Section 11Section 12Section 143Section 2(15)

charitable trust giving donation to inter charitable trust. It was submitted that it is a well

DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

ITA 779/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jul 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

For Appellant: Shri Rohti Jain, AdvocateFor Respondent: Ms nidhi Srivastava, C.I.T. DR
Section 11Section 12ASection 43B

charitable trust giving donation to inter charitable trust. It was submitted that it is a well

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 4961/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 11(5)(x)Section 12A

trust for charitable purpose.” 4. Briefly the facts of the case are that the assessee trust is registered

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

ITA 4330/DEL/2012[2009-10']Status: DisposedITAT Delhi17 Mar 2016

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Garg, CAFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 11Section 12ASection 143(1)Section 2(15)Section 80G(5)(vi)

records. Sir, Suvasini Charitable Trust, a public charitable trust, as already explained, was registered with the Sub-

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

ITA/1050/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

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

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

ITA/1051/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

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