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.

8 results for “charitable trust”+ Section 132Aclear

Sorted by relevance

Delhi105Mumbai27Chennai18Bangalore17Allahabad16Chandigarh13Jaipur12Pune9Hyderabad8Lucknow7Karnataka1Indore1

Key Topics

Section 1114Section 13210Search & Seizure8Section 11(5)7Section 12A7Section 153A7Exemption7Depreciation7Addition to Income

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

132A, as the case may be, shall abate. The provisions of Section 153A and the second proviso provided therein have been the subject matter of discussion by various Courts, including the Hon’ble Supreme Court in the case of PCIT Vs. Abhisar Buildwell (P.) Ltd. reported in (2023) 454 ITR 212 (SC), wherein the Hon'ble Supreme Court, after considering

7
Section 80I6
Section 1472

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 302/HYD/2022[2014-15]Status: DisposedITAT Hyderabad24 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 306/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 305/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 304/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 301/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 300/HYD/2022[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 303/HYD/2022[2015-16]Status: DisposedITAT Hyderabad24 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review