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9 results for “charitable trust”+ Section 17(2)clear

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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

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

5
Section 113
Section 103
Section 2502
ITA 122/GTY/2020[2015-16]Status: Disposed
ITAT Guwahati
20 Jul 2023
AY 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

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

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 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 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

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

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

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

2. Shri R C Bharali, Secretary of above institution contended that assessee institution is a unit under “Bharali Education Foundation" which is a Registered trust and its income is exempted however, trust deed produced by Shri Bharali do not exhibit the name, status as well as objectives of assessee institution. 3. It has been observed in course of proceedings neither