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44 results for “charitable trust”+ Section 200(3)clear

Sorted by relevance

Karnataka449Delhi244Mumbai163Chennai138Pune66Bangalore56Hyderabad44Jaipur43Allahabad42Ahmedabad41Chandigarh37Cochin31Kolkata27Lucknow25Cuttack19Calcutta16Amritsar13Rajkot11Surat10Raipur7Indore6Jodhpur5Nagpur5Varanasi4Telangana4Agra4Rajasthan2Dehradun1Ranchi1SC1Andhra Pradesh1Punjab & Haryana1Kerala1

Key Topics

Addition to Income41Section 153C38Section 6938Section 139(1)38Section 13238Search & Seizure38Section 12A5Exemption5Section 234E

MAHINDRA UNIVERSITY,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

ITA 38/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad09 Jun 2025AY 2025-2026

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.38/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Mahindra University Vs. Commissioner Of Income Hyderabad Tax (Exemption) Pan:Aaajm2795G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C.S. Subrahmanyam, Ca & Advocate V Siva Kumar राज" व "ारा/Revenue By:: Smt. M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 01/04/2025 घोषणा की तारीख/Pronouncement: 09/06/2025 आदेश/Order

For Appellant: Shri C.S. Subrahmanyam, CA and Advocate V Siva KumarFor Respondent: : Smt. M Narmada, CIT(DR)
Section 10Section 2(15)Section 80GSection 80G(5)(vi)

200 students enrolled in academic year 2024-25 in 45 programs being offered by the appellant across six schools and four centers supported by three hundred plus faculty, robust infrastructure and huge campus environment. 6 The CIT(E), Hyderabad erred in not appreciating the charitable activity of the appellant, having perused the audited financials of the appellant for the past

Showing 1–20 of 44 · Page 1 of 3

4
Section 10B4
Section 80G4

RAMANAIDU CHARITABLE TRUST ,HYDERABAD vs. ITO, (EXEMPTION)-3, HYDERABAD

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

ITA 1151/HYD/2018[2014-15]Status: DisposedITAT Hyderabad10 Sept 2020AY 2014-15

Bench: Shri A. Mohan Alankamony(Through Virtual Hearing) Assessment Year: 2014-15 Ramanaidu Charitable Vs. Income Tax Officer, Trust, Exemptions-3, Hyderabad. Hyderabad. Pan: Aaatr 0554 J (Appellant) (Respondent) Assessee By: None Revenue By: Smt. Amisha Gupta, Dr Date Of Hearing: 10/09/2020 Date Of Pronouncement: 10/09/2020 Order Per A. Mohan Alankamony, Am.:

For Appellant: NoneFor Respondent: Smt. Amisha Gupta, DR
Section 11Section 12ASection 13(8)Section 143(2)Section 143(3)Section 2(15)

Charitable Vs. Income Tax Officer, Trust, Exemptions-3, Hyderabad. Hyderabad. PAN: AAATR 0554 J (Appellant) (Respondent) Assessee by: None Revenue by: Smt. Amisha Gupta, DR Date of hearing: 10/09/2020 Date of pronouncement: 10/09/2020 ORDER PER A. MOHAN ALANKAMONY, AM.: This appeal is filed by the assessee against the order of the Ld. CIT (A)-9, Hyderabad in appeal No. 10038/ITO

ABHINAYAVANI NRITYA NIKETAN ,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee in ITA NO

ITA 994/HYD/2019[0]Status: DisposedITAT Hyderabad28 Nov 2019

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Respondent: Shri Y.V.S.T.Sai, CIT, D.R
Section 12ASection 80G

200/- p.m. Therefore, there is no charitable activity in conducting dance courses by collecting fees and accordingly 12A registration was denied. According to the ld.CIT(E), the assessee is running dance classes, which is purely commercial in nature, therefore he denied 80G approval also. 3. On appeal before us, ld. counsel for the assessee has submitted that the assessee-trust

ABHINAYAVANI NRITYA NIKETAN,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee in ITA NO

ITA 995/HYD/2019[0]Status: DisposedITAT Hyderabad28 Nov 2019

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Respondent: Shri Y.V.S.T.Sai, CIT, D.R
Section 12ASection 80G

200/- p.m. Therefore, there is no charitable activity in conducting dance courses by collecting fees and accordingly 12A registration was denied. According to the ld.CIT(E), the assessee is running dance classes, which is purely commercial in nature, therefore he denied 80G approval also. 3. On appeal before us, ld. counsel for the assessee has submitted that the assessee-trust

VAGDEVI REDDY TANDUR,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

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

ITA 505/HYD/2022[2020-21]Status: DisposedITAT Hyderabad15 Mar 2023AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, C.AFor Respondent: Shri KPRR Murthy
Section 195Section 200ASection 234ESection 250

200/- was raised towards late filing fee u/s 234E of the Act. Assessee disputing the above demand filed the present appeal. 3. Feeling aggrieved with the order dt.15.02.2020 passed by the Assessing Officer, assessee filed the present appeal which was later migrated to the Ld. CIT(A), NFAC, Delhi, who dismissed the appeal of assessee by holding as under

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

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot

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

3 pages of the said agreement indicating the name of the owner P. Anusha are brought out as under : (Ref. to Agreement of Sale at page No.55 of 121 of CIT(A) order). The schedule B mentions the residential house/villa no. 32 and not as a semi furnished villa but a proper residential house which is on a plot