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18 results for “charitable trust”+ Exemptionclear

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Key Topics

Section 1127Section 14818Section 143(1)17Exemption15Section 12A12Section 142(1)12Addition to Income12Section 1549Section 2507Section 133A

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

Trust 1. ITO (Exemption) (2021) 125 taxmann.com 75/278 Taxman 148, the approach in the cases of the present type should be equitious, balancing and judicious. Technically, strictly and liberally speaking, Respondent No. 1 might be justified in denying the exemption by rejecting such condonation application, but an assessee, a public charitable

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

6
Reopening of Assessment6
Survey u/s 133A6
ITA 245/GTY/2024[2022-23]Status: Disposed
ITAT Guwahati
09 May 2025
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 as follows

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

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, the assessee filed application in Form No.10AB u/s.12A(1)(ac)(iii) of the Act for grant of regular registration on 26.10.2023. In order to verify the genuineness of the activities of the assessee trust, ld.CIT(Exemption

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)

exemption u/s 11 of the Act cannot be denied to the trust. The case of the assessee find support from the decisions of M/s Gangji Shamji Chedda (Princewala) Chartable Trust Vs. DCIT, in ITA No. 1528/MUM/2022, Hari Gyan Pracharak Trust Vs. The DCIT in ITA No. 245/Ahd/2021, Gyandeep Charitable

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

Charitable trust and is stated to be running Educational Institutions. It filed the return of income for the A.Y. 2022-23 on 07.11.2022 disclosing Nil income after claiming exemption

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 activities, details of donations, declarations, etc. 7. Despite the appellant's full compliance and submission of all details as requisitioned vide notice dtd.30/12/2022, the Ld. CIT(E), Kolkata, vide order dtd.27/01/2023, rejected the appellant's application filed in Form 10AB for registration under clause (iii) of the first proviso to Section

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)

Exemption), Kolkata [hereafter “the Ld. CIT(E)”] dated 26.072024. 1.1 From the impugned order, it is seen that the assessee filed an application dated 02.01.2024 for registration u/s 12A(1)(a)(iii) of the Income Tax Act, 1961 (hereafter “the Act”). However, the single opportunity of hearing provided by the Ld. CIT(E) was not responded to by the assessee

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-Schedule

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-Schedule

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

trust duly registered under Section 12A of the Income Tax Act, 1961, is wholly unjustified. The Appellant has been consistently claiming exemption under Section 11 for the past assessment years and continues to claim exemption under Section 11 even in the current assessment year, and the same is being accepted by the Department, reflecting the consistency of its charitable

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

exemption on the ground that a valid registration was not available with the assessee. The assessee caried this matter before the Ld. CIT(A) where after a detailed finding the assessee could succeed. The said finding deserves to be extracted: “4. Findings and Decision I have perused the submissions of the appellant and the order u/s 143(1) dated

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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 or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable