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71 results for “charitable trust”+ Section 40A(2)clear

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Key Topics

Section 26371Section 20137Deduction35Disallowance23Natural Justice21Revision u/s 26321Section 80I20Addition to Income20Section 271(1)(c)18

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

section 142(2A) while confirming the order of the Assessing Officer in denying exemption under sections 11/12 of the Act. 8.2 The ld. AR on queries raised by the Bench responded that assessee trust is not running shops or distribution of products and for those shoppings and distribution and selling of products, as on commercial basis different entity is there

Showing 1–20 of 71 · Page 1 of 4

Section 13217
Section 40A(3)15
Section 143(3)13

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO. P.LTD.

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

ITA - 842 / 2011HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

COMMISSIONER OF INCOME TAX DEL vs. M/S SHANKAR TRADING CO. P. LTD

The appeals stand disposed of

ITA - 247 / 2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

ITA - 1183 / 2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

ITA - 1198 / 2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

THE COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO. P. LTD.

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 Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

C.I.T vs. SHANKAR TRADING CO. PVT LTD

The appeals stand disposed of

ITA - 731 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO.P.LTD.

The appeals stand disposed of

ITA - 1191 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

COMMISSIONER OF INCOME TAX III vs. M/S SHANKAR TRADING CO.P.LTD

The appeals stand disposed of

ITA - 1207 / 2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/50/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/731/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

Charitable Pranjnalaya Trust?” (ITA 251/2007, 253/2007 & 257/2007) 5. Vide order dated 22.6.2005, the Tribunal with respect to AY 1993-94, following its earlier order passed in respect of AY 1994-95, 1995-96 and 1996-97 held that the payment of lease rent to the trust was a revenue expenditure and that the provisions of Section 40A(2