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7 results for “charitable trust”+ Section 192clear

Sorted by relevance

Karnataka451Delhi139Chennai78Mumbai69Bangalore44Cochin37Jaipur30Ahmedabad30Lucknow29Chandigarh20Kolkata20Calcutta16Allahabad15Visakhapatnam12Pune10Rajkot7Hyderabad7Cuttack7Kerala5Amritsar4Varanasi4SC3Jodhpur3Nagpur3Rajasthan3Telangana3Agra2Andhra Pradesh1Indore1

Key Topics

Section 1018Section 14713Exemption7Section 271B6Section 66Section 15(1)6Charitable Trust6Penalty6Condonation of Delay6

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1381/HYD/2025[2014-15]Status: DisposedITAT Hyderabad12 Nov 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

Section 10B4
Section 1482

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1383/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1384/HYD/2025[20216-17]Status: DisposedITAT Hyderabad12 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1380/HYD/2025[2013-14]Status: DisposedITAT Hyderabad12 Nov 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1385/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of the assessee

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1382/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

192 years old temple and solely conducts religious activities and also published u/sec.6 of Telangana Charitable and Hindu 4 ITA.Nos.1380 to 1385/Hyd./2025 Religious Institutions and Endowment Act, 1987 and consequently, is under the administrative control of the Commissioner of Endowments Department of the State. Therefore, the assessee was under the bonafide belief that the income of 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

192,026,420 Exchange fluctuation 55,290,000 Total other income of blending and trading division 247,316,420” Page 20 of 35 ITA No 864 of 2017 Rain Cements Ltd Hyderabad Page 21 of 35 ITA No 864 of 2017 Rain Cements Ltd Hyderabad 26.1 We find the DRP while upholding the validity of the re- zassessment proceedings