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9 results for “charitable trust”+ Section 17clear

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Key Topics

Section 14818Section 142(1)12Exemption9Addition to Income9Section 133A6Section 1476Reopening of Assessment6Survey u/s 133A6Section 143(1)

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 Public Trust reported in 174 taxmann.com 245 (Bombay), order dated 25.03.2025. 4.1. An examination of the facts reveals that in the present case Form No.10B had not been uploaded within the due date, which is claimed to be unintentional on the part of the assessee. However, it is noted that the same was available before

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

5
Section 113
Section 103
Section 2502
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 activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground Nos.1 to 4 of the assessee are allowed. 17. So far as alternate plea praying that only the net income should have

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

17, 2023 Date of pronouncing the order : July 20, 2023 O R D E R Per Bench:- The present group of six appeals is directed at the instance of assessee against separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 11.03.2020 passed on the respective ITA Nos. 119-124/GAU/2020 Assessment Years

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

Section 10(23C)(iiiad) of the Act for the impugned A.Y. are as under: “Any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed.” 4.4. The assessee submitted that