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4 results for “charitable trust”+ Section 2(24)(iia)clear

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Key Topics

Section 1112Section 12A4Section 143(3)4Exemption4Section 2(24)(iia)3Section 139(1)3Section 54F3Section 143(1)2Section 11(1)2

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115B
Section 12A
Section 13(9)
Section 139(1)
Section 143(2)
Section 143(3)
Section 250

2(24)(iia) of the IT Act and in the instant case the amount of Rs 11,78,000/- are absolutely the donations/ contributions obtained by the Trust during the year under consideration. ii) The assessee is a Trust claiming exemption u/s 11 of the IT Act which would fall under the ambit of provisions of section 115BBC

TELANGANA WORKING JOURNALISTS WELFARE FUND,HYDERABAD vs. ITO,(EXEMPTIONS),WARD-3, HYDERABAD

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

ITA 343/HYD/2022[2020-21]Status: DisposedITAT Hyderabad21 Nov 2022AY 2020-21

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2020-21 Telangana Working Vs. Ito(Exemptions), Ward-3 Journalists Welfare Fund Aaykar Bhawan 5-9-166, Chappel Road L.B.Stadium Road Nampally Hyderabad-500 004 Hyderabad Telangana-500 001

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 2(24)(iia)

section 2(24)(iia) lays down that all voluntary contributions to a charitable or religious trust constitute income. The voluntary

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

ITA 442/HYD/2023[2013-14]Status: DisposedITAT Hyderabad15 Jan 2025AY 2013-14
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri SPG Mudaliar, SR-DR
Section 143(3)Section 148Section 54F

trust or\nother legal obligation wholly for charitable or religious purposes or in part only for\nsuch purposes, or of income being voluntary contributions referred to in sub-clause\n(iia) of clause (24) of section 2

PREVENT NCD FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTIONS-3, HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 629/HYD/2018[2013-14]Status: DisposedITAT Hyderabad14 Nov 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Prevent Ncd Foundation, Vs. Income-Tax Officer Hyderabad. (Exemptions) – 3, Hyderabad. Pan – Aactp 0235E (Appellant) (Respondent) Assessee By : Shri S. Rama Rao Revenue By : Smt. S. Praveena

For Appellant: Shri S. Rama RaoFor Respondent: Smt. S. Praveena
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2(24)(iia)Section 251

charitable purposes during the year. He further observed that after claim of basic exemption u/s 11(1)(a) of the Income-tax Act, 1961 (in short ‘the Act’), the assessee claimed an amount of Rs. 1,36,609/- as unutilized surplus accumulated u/s 11(1)(2) of the Act and the taxable income was reduced down to Rs. Nil. Prevent