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6 results for “charitable trust”+ Section 250clear

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Key Topics

Section 143(1)11Section 1110Section 12A9Section 1548Section 2506Exemption4Addition to Income4Section 143(1)(a)3Section 103Disallowance

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

250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 18.02.2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals)-7, Mumbai (hereafter “the Ld. Addl./JCIT(A).” 2.1 The facts in brief are that the assessee is a charitable trust, who had filed a return of income declaring income of Rs. 8,66,800/-, after claiming exemption

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

3
Section 1442
Condonation of Delay2
ITA 304/GTY/2025[2021-22]Status: Disposed
ITAT Guwahati
04 Dec 2025
AY 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

250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 21.08.2025, passed by the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai (hereafter “the Ld. Addl./JCIT(A)]. 1.1 The main issue in this case is that the assessee is a charitable organization registered u/s 12A of the Act. For the present year, it filed its return

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

250 of the Income Tax Act, 1961 (hereafter “the Act”) dated 27.03.2025, passed by Ld. 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

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 & 2021-22 dated 07.02.2024. As the issues in both the appeals are I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society. common, they are being decided vide this common order for the sake of convenience and brevity

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 & 2021-22 dated 07.02.2024. As the issues in both the appeals are I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society. common, they are being decided vide this common order for the sake of convenience and brevity

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated 21.04.2023, which has been passed against the assessment order u/s 144 of the Act, dated 05.07.2019. I.T.A. No.: 16/GTY/2024 Assessment Year: 2017-18 National Institute for Teacher Education. 2. The assessee is in appeal before this Tribunal raising the following grounds