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.

42 results for “charitable trust”+ Section 131clear

Sorted by relevance

Karnataka490Delhi264Mumbai210Chennai93Bangalore67Pune62Kolkata44Hyderabad42Ahmedabad41Chandigarh34Jaipur31Cochin29Lucknow27Calcutta17Visakhapatnam14Indore9Telangana6Surat5Jodhpur4Nagpur4Varanasi4Rajasthan3Raipur3Rajkot3Dehradun2Amritsar2SC2Patna1Panaji1Andhra Pradesh1

Key Topics

Addition to Income40Section 153C38Section 6938Section 139(1)38Section 13238Search & Seizure38Section 12A5Section 10B4Section 11(6)

SRIMANTHI KANTHIMATHI KUMARASWAMI MUDALIAR KALYANAMANDAPAM TRUST,CHITTOOR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed for\nstatistical purposes

ITA 690/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-President\nAND\nShri Manjunatha, G. Accountant Member\n\nआ.अपी.सं / ITA No.690/Hyd/2025\n(निर्धारण वर्ष/Assessment Year: 2025-26)\n\n| Srimanthi Kanthimathi\nKumaraswamy Mudaliar\nKalyanamandapam Trust,\nChittoor\nPAN:ABDTS060C\n(Appellant)\nVs.\nCIT (Exemptions)\nHyderabad\n(Respondent)\n\nनिर्धारिती द्वारा / Assessee by:\nराजस्व द्वारा / Revenue by::\nShri A Mahesh, CA\nShri Narender Kumar Naik,\nCIT(DR)\n\nसुनवाई की तारीख / Date of hearing: | 09/07/2025\nघोषणा की

Section 12A

131 ITR 597 (SC);\nIndian Hotels co ltd. vs ITO 245 ITR 538 (SC)\nR & B Falcon (A) pty ltd. vs CIT 301 ITR 309 (SC)\nLIC vs Retires LIC officers association AIR 2008 SC 1485\n\n8. The CIT(E) failed to follow the principle that ".. Procedural prescriptions are\nhandmaids, not mistresses of justice and failure of fair play

PRATHIMA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT (EXEMPTIONS) CIRCLE-1(1), HYDERABAD

ITA 561/HYD/2022[2017-18]Status: Disposed

Showing 1–20 of 42 · Page 1 of 3

4
Exemption4
Section 113
ITAT Hyderabad
13 Feb 2023
AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri K. C. DevdasFor Respondent: Sri Jeevan Lal Lavidiya
Section 10Section 11Section 11(6)Section 12ASection 143(2)Section 143(3)Section 6

Charitable Foundation Poona, cited supra, while confirming the Bombay High Court decision in CIT Vs. Institution of Banking Personnel Selection (IBPS) (2003) 131 Taxman 386 (Bombay), the income of the Trust is required to be computed under section

RED ROPE MOVEMENT,SECUNDERABAD vs. CIT (EXEMPTION) WARD-1(3), HYD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 187/HYD/2025[2024-25]Status: HeardITAT Hyderabad16 Jul 2025AY 2024-25

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.187/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Red Rope Movement Vs. Cit (Exemptions) Secunderabad Hyderabad Pan:Aaabr4096D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ms.Chrysolyte Sanamanda & Ca Velan Sailas राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 22/11/2024 Of The Learned Cit (Exemptions), For The 2024-25 Whereby The Application Of The Assessee For Approval U/S 80G(5) Of The Act Was Rejected.

For Appellant: Ms.Chrysolyte Sanamanda and CA Velan SailasFor Respondent: : Shri Narender Kumar Naik, CIT
Section 12ASection 80GSection 80G(5)

trust, which is in violation of provisions of section 12A and 80G of the IT Act, 1961. In light of the above facts, the present application in form 10AB for registration u/s 80G is herewith rejected. Page 4 of 6 ITA 187 of 2025 Red Rope Movement Secunderabad 8. We have taken note of the fact that the assessee

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

charitable trust had expired on 22-9-1992 was not noticed by the Income Tax Officer. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

GUDURI VENKATA RAJU ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3) , HYDERABAD

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

PULLALAREVU ANUSHA ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

BALLELA SAI SREE,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 8/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

BALLELA SAI SREE ,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 9/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

GUDDURI VENKATA RAJU,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 45/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 38/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

KAUSHIK REDDY PADI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 81/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

131 ITR 597 held that the fictional receipt cannot be deemed to be a receipt in the absence of any cogent material to support the factum of actual receipt. Hon'ble High Court of Delhi in case of CIT, Delhi Vs D.K. Gupta 174 Taxman 476 upheld the order of the Tribunal wherein it was held that adhoc/Dumb documents without