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20 results for “charitable trust”+ Charitable Trustclear

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Mumbai1,155 Delhi832 Chennai802 Pune720 Ahmedabad675 Jaipur432 Bangalore413 Kolkata299 Hyderabad262 Surat223 Cochin173 Chandigarh171 Amritsar149 Indore124 Cuttack112 Rajkot105 Visakhapatnam101 Nagpur97 Lucknow92 Agra61 Jodhpur52 Patna49 Allahabad41 Raipur41 Ranchi30 Dehradun25 Panaji24 Guwahati20 Jabalpur19 Varanasi5

Key Topics

Section 1127 Section 14818 Section 143(1)17 Exemption15 Section 142(1)14 Addition to Income14 Section 12A12 Section 2509 Section 1549

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

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 2025

Survey u/s 133A8

Charitable Trust7

AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

Charitable Trust vs, ITO(Exemption) (2021) 125 taxmann.com 75 (Gul.) wherein Para 32 of the said judgment reads

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

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

ITA 73/GTY/2023[2017-18]Status: DisposedITAT Guwahati16 Jan 2025AY 2017-18

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

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

Charitable Trust (2022) 144 taxmann.com 54 (Madras). (ii) Thir AJ Ramesh Kumar vs DCIT(2022) 139 taxmann.com 190 (Madras

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)

Charitable Trust (2022) 144 taxmann.com 54 (Madras). (ii) Thir AJ Ramesh Kumar vs DCIT(2022) 139 taxmann.com 190 (Madras

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)

Trust Vs. The DCIT in ITA No. 245/Ahd/2021, Gyandeep Charitable Trust Vs. ADIT in ITA No. 555/AHD/2023

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

ITA 125/GTY/2025[2023-24]Status: DisposedITAT Guwahati25 Aug 2025AY 2023-24

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

Section 12ASection 154Section 80GSection 80G(5)

charitable trust established on 29/08/1987, having PAN: AACTP4550C and has been regularly filing its return of income. The appellant

INCOME TAX OFFICER, SHILLONG vs. THE LITTLE STARS TRUST, ASSAM

In the result, the appeal of the Revenue is dismissed

ITA 64/GTY/2024[2022-23]Status: DisposedITAT Guwahati20 Jan 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.64/Gty/2024 Assessment Year : 2022-23

For Appellant: NoneFor Respondent: Shri Kausik Ray

Section 11Section 139(1)Section 143(1)Section 250

Trust arising out of Intimation Order dated 04.04.2023 passed u/s.143(1) of the Act. 2. Succinctly, the facts of the case are that the assessee is a Charitable

SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs. ITO W-1(2), GUWAHATI, CHRISTIAN BASTI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 142/GTY/2024[2023-24 ]Status: DisposedITAT Guwahati20 Jan 2025

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.142/Gty/2024 Assessment Year : 2023-24

For Appellant: NoneFor Respondent: Shri Sanjay Jha

Section 12ASection 12A(1)(ac)

Charitable Trust formed in the year 1995. The Sishu Bikash Kendra assessee was granted provisional registration u/s.12A on 28.02.2023. Thereafter

PURBANCHAL SHREE AYAPPA SEVA SAMITI,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

Appeal of the assessee is allowed for statistical purposes

ITA 208/GTY/2024[NOT APPLICABLE]Status: DisposedITAT Guwahati06 Mar 2025

Bench: or at the time of hearing.” 2. Before us, the Ld. AR prayed for one more chance to present the facts before the Ld. CIT(E). He stated that due to oversight on the part of the authorised representative handling that case, the matter could not be attended to. The Ld. AR mentioned about the charitable activities carried on by the assessee trust. 2.1 The Ld. DR relied on the order of Ld. CIT(E) but also fairly stated that he would have no objection in case the matter was to be remanded back to

Section 12A(1)(a)

charitable activities carried on by the assessee trust. 2.1 The Ld. DR relied on the order of Ld. CIT(E) but also

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable

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

charitable organizations whose objective is to serve the public good and not to earn profits. Technical or procedural lapses should not be allowed to override the cause of substantial justice, as has been repeatedly emphasized by various judicial pronouncements. 2. That the demand of 2,79,09,413/- raised against the Appellant, a trust

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

The appeal of the Revenue is dismissed

ITA 304/GTY/2025[2021-22]Status: DisposedITAT Guwahati04 Dec 2025AY 2021-22

Bench: The Ld. Cit(A) Where After A Detailed Finding The Assessee Could Succeed. The Said Finding Deserves To Be Extracted:

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250

charitable organisation registered under Section 12A of the income-tax Act. 1961. For AY 2021-22 1 filed its return within the extended due date on 31 03:2022 vide ack no 566353530310322 declaring Gross Receipts of Rs 4,50,80,892/- of which 3.37,97,943/- was towards voluntary contribution forming part of corpus (being amount collected

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

Trust is to set up formal educational institution as well as to run and operate them. In the paper book filed at page 14 which was also filed before the Ld. AO as well as Ld. CIT(A) being the auditor’s report, it is stated that National Institute for Teacher Education is a unit of Bharali Education Foundation

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 42/GTY/2024[2021-22]Status: DisposedITAT Guwahati20 Jan 2025AY 2021-22

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

Section 11Section 12ASection 143(1)Section 154Section 250

charitable purposes and, therefore, the entire receipts of Rs. 1,84,40,933/- were claimed as exempt u/s 11 of the Act. An intimation u/s 143(1) of the Act was issued raising a demand of Rs. 79,85,960/-. The order was erroneous in the opinion of the assessee as the revenue expenditure at page 20, the Annexure

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 41/GTY/2024[2020-21]Status: DisposedITAT Guwahati20 Jan 2025AY 2020-21

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

Section 11Section 12ASection 143(1)Section 154Section 250

charitable purposes and, therefore, the entire receipts of Rs. 1,84,40,933/- were claimed as exempt u/s 11 of the Act. An intimation u/s 143(1) of the Act was issued raising a demand of Rs. 79,85,960/-. The order was erroneous in the opinion of the assessee as the revenue expenditure at page 20, the Annexure