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3 results for “charitable trust”+ Section 194Aclear

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Key Topics

Section 20110Section 106Section 201(1)4Addition to Income3Section 1912Section 234E2Section 1972Section 194I2Section 22Deduction

ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3608/DEL/2015[2006-07 (F.Y.- 2005-06)]Status: DisposedITAT Delhi25 Jan 2019

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca

Section 133ASection 194ASection 194ISection 194JSection 197Section 2Section 2(28)Section 201(1)Section 44A

194A of the Act for deduction of tax at source. It was further submitted that the bank is not carrying on professional activities prescribed under section 44A of the Act and thus the said sum is not chargeable for deduction of tax at source under section 194J of the Act. The Assessing Officer rejected the contention of the assessee

2
TDS2

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

ITA 3856/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 12ASection 191Section 200(3)Section 200A(1)Section 201Section 234ESection 40a

Charitable Trust Registered u/s 12AA of the Income-tax Act, 1961 [the Act, for short] and claiming relief u/s 11 of the Act relating to its application of income. The Assessing Officer, made an assessment u/s 143(3) dated 15.11.2018, disallowed a sum of Rs.8,31,572/- due to non-deduction of TDS and no appeal was filed against

GURUDWARA KALGIDHAR SINGH SABHA,NEW DELHI vs. ITO (E) WARD - 1(2), NEW DELHI

In the result, appeal of the Assessee dismissed

ITA 7984/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Feb 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri G.S. Kohli, C.AFor Respondent: Date of Hearing : 18.02.2021
Section 10Section 147Section 148Section 194ASection 194ISection 69C

194A of Rs.41,344/- and rent under section 194I of Rs.4,75,200/- during assessment year under appeal. It was also observed that the assessee has not filed income tax return for the assessment year under appeal. The A.O. called for explanation of assessee. The assessee stated that it has not filed its return of income for the assessment year