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13 results for “charitable trust”+ Addition to Incomeclear

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Key Topics

Section 14818Section 142(1)14Addition to Income13Section 1112Exemption11Survey u/s 133A8Section 143(1)7Section 133A6Section 1476Reopening of Assessment

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

charitable trust, who had filed a return of income declaring income of Rs. 8,66,800/-, after claiming exemption u/s 11 of the Act amounting to Rs. 16,56,00,042/-. Admittedly, the assessee had filed Form 10B on 10.02.2021, whereas the due date for filing of the said Form was 15.01.2021. Thereafter, the Ld. AO-CPC denied the exemption

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. LAKHI CHUTIA, LAKHIMPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes

6
Section 2505
Charitable Trust4
ITA 73/GTY/2023[2017-18]Status: Disposed
ITAT Guwahati
16 Jan 2025
AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 250Section 40A(3)

addition by accepting the retraction of statement recorded by the assessee by not taking into consideration of below mentioned cases: (i) CIT vs Mac Charitable Trust (2022) 144 taxmann.com 54 (Madras). (ii) Thir AJ Ramesh Kumar vs DCIT(2022) 139 taxmann.com 190 (Madras). 3. The appellant craves the leave to add/modify/ alter any or all the grounds during the course

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. LAKHI CHUTIA, LAKHIMPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 74/GTY/2023[2019-20]Status: DisposedITAT Guwahati16 Jan 2025AY 2019-20

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 250Section 40A(3)

addition by accepting the retraction of statement recorded by the assessee by not taking into consideration of below mentioned cases: (i) CIT vs Mac Charitable Trust (2022) 144 taxmann.com 54 (Madras). (ii) Thir AJ Ramesh Kumar vs DCIT(2022) 139 taxmann.com 190 (Madras). 3. The appellant craves the leave to add/modify/ alter any or all the grounds during the course

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

additional ground or grounds of appeal and/or to modify or resign any ground(s) of appeal before or at the time of hearing.” 3. Brief facts of the case are that are that the assessee trust had filed its return of income for the Assessment Year 2022-23 on 07/11/2022, declaring therein total income of Rs. Nil which was processed

NATIONAL INSTITUTE FOR TEACHER EDUCATION,KHETRI vs. INCOME TAX OFFICER, WARD 1(4), GUWAHATI , GUWAHATI

In the result, the appeal filed by the assessee is allowed

ITA 16/GTY/2024[2017-18]Status: DisposedITAT Guwahati10 Jan 2025AY 2017-18

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

Section 10Section 144Section 250Section 272B

addition of Rs. 12,97,000/- on account of cash deposits in the bank during the demonetization period. Being aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who examined the submission of the assessee and has dismissed the appeal by holding as under: “7.4 In Ground No. 3, the appellant has contended that

JAMIA DINEEA MANCHURIA MADRASSA,GOALPARA, ASSAM vs. ACIT CIR-2, GUWAHATI, GS ROAD, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 242/GTY/2024[2021-2022]Status: DisposedITAT Guwahati28 Jul 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Jamia Dineea Manchuria Acit, Cir-2, Guwahati Madrassa Aayakar Bhavan, Christian Joybhumchunari, Goalpara- Basti, G.S. Road, Vs. 783129, Assam Assam-781005 (Appellant) (Respondent) Pan No. Aabaj2071J Assessee By : Shri Rajkumar Agarwala, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 28.07.2025

For Appellant: Shri Rajkumar Agarwala, ARFor Respondent: Shri Sanjay Jha, DR
Section 11Section 139(1)Section 143(1)

income u/s 143(1) of the Act, the ld. AO CPC made an addition of ₹44,69,022/- by disallowing the deduction claimed u/s 11 of the Act. The disallowance was made due to late filing of Audit Report in Form 10B by 17 days as the due date of filing Form 10B was 15.02.2022. 04. Before the first appellate

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

ITA 136/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

Section 11Section 12ASection 249(3)Section 250

Additional/ Joint Commissioner of Income Tax (Appeals),1, Delhi (hereafter “the Addl./JCIT(A]. 1.1 In this case, there was apparently a delay of 969 days in the filing of the appeal before the First Appellate Authority. Before the Ld. Addl./JCIT(A), the assessee gave the reasons for said delay as under: I.T.A. No. 136/GTY/2025 D P School Society

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 122/GTY/2020[2015-16]Status: DisposedITAT Guwahati20 Jul 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 123/GTY/2020[2016-17]Status: DisposedITAT Guwahati20 Jul 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 124/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Jul 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 121/GTY/2020[2014-15]Status: DisposedITAT Guwahati20 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 120/GTY/2020[2013-14]Status: DisposedITAT Guwahati20 Jul 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 119/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

additions determined by the ld. Assessing Officer in each year. Therefore, for the facility of reference, we are taking up the assessment order for A.Y. 2012-13, which reads as under:- “A survey was conducted on 27.02.2019 in the premises of the assessee. During the course of survey, it was found from the audited balance sheet