BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

187 results for “charitable trust”+ Section 13(10)clear

Sorted by relevance

Mumbai1,062Delhi1,027Chennai564Karnataka556Bangalore521Ahmedabad329Pune291Jaipur259Hyderabad187Kolkata179Chandigarh120Surat89Cochin89Indore86Rajkot86Lucknow69Amritsar63Visakhapatnam52Cuttack47Raipur42Allahabad37Nagpur32Agra32Telangana31Jodhpur28Calcutta25Patna19SC18Kerala10Dehradun9Guwahati9Varanasi8Rajasthan6Punjab & Haryana6Jabalpur5Panaji5Orissa3Andhra Pradesh2Ranchi2Himachal Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A106Section 80G67Exemption61Addition to Income55Section 1150Section 1021Section 139(1)18Section 13218Search & Seizure

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

charitable society enjoying the benefit of Sec. 12 has no relevancy to determine whether the income of the society was used for the benefit of the specified persons u/s. 13(3) of the IT Act, in violation of the provisions of Sec. 13(1)(c), 13(2)(c) and 13(2)(g) of the IT Act. 5. In the facts

Showing 1–20 of 187 · Page 1 of 10

...
18
Condonation of Delay18
Section 143(3)17
Charitable Trust15

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 445/HYD/2023[2022-23]Status: DisposedITAT Hyderabad28 Jun 2024AY 2022-23

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

For Appellant: Shri A.V. Raghu Ram, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 34

charitable or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

ITA 1726/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

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

ITA 1877/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

ITA 1723/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

ITA 1879/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

ITA 1881/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

ITA 1880/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

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

ITA 1878/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

ITA 1722/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

ITA 1725/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

ITA 1724/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

13. Per contra, the ld. Ld. DR had supported the orders of lower authorities and relied on the decision of Hon’ble Supreme Court in the case of ACIT (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY (449 ITR 0001 (SC), and ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority dt.03.11.2022 reported in (2022) 144 taxmannl.com 78 (SC). Ld. ITA Nos.1877 to 1881/Hyd/2019

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

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

ITA 271/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

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

ITA 326/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

ITA 1002/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

13. Sub-clause 10(23BBA) was inserted by insertion, the memorandum explaining its objects states as follows: Exemption from income-tax in the case of statutory bodies or authorities for the administration of public religious or charitable trusts or endowments, etc. Section

SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

ITA 1003/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad03 Jul 2025AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

13. Sub-clause 10(23BBA) was inserted by insertion, the memorandum explaining its objects states as follows: Exemption from income-tax in the case of statutory bodies or authorities for the administration of public religious or charitable trusts or endowments, etc. Section

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

13 but the cases. 23. Coming back to the appellant's case and the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4) of the Income Tax Act, 1961. The Ld. PCIT (Central) cancelled registration of the Society under Section 12AB(4)(ii) of the Act for occurrence

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

13 but the cases. 23. Coming back to the appellant's case and the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4) of the Income Tax Act, 1961. The Ld. PCIT (Central) cancelled registration of the Society under Section 12AB(4)(ii) of the Act for occurrence