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.

7 results for “charitable trust”+ Section 245clear

Sorted by relevance

Karnataka424Delhi120Mumbai75Bangalore34Chennai33Amritsar33Cochin23Lucknow21Allahabad16Calcutta16Chandigarh14Kolkata10Hyderabad7Jaipur5Indore4Telangana4Cuttack4Agra3SC3Rajasthan2Punjab & Haryana1Pune1Varanasi1Andhra Pradesh1Guwahati1Ranchi1

Key Topics

Section 80I9Section 12A7Section 115B7Deduction4Section 254(2)3Section 801A3Section 1323Section 153A3Disallowance3

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

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 is the spirit in which\nCourts must view procedural deviances

SHARATH KUMAR REDDY SAREDDY,WANAPARTHY, MAHABUB NAGAR. vs. INCOME TAX OFFICER, WARD -1, MAHABUBNAGAR

In the result, appeal filed by the assessee is dismissed

Search & Seizure3
Exemption3
Section 80G2
ITA 1096/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 115BSection 194BSection 58(4)

Charitable Trust, reported in 453 ITR 245 as well as the judgment of the Hon'ble Supreme Court in case of PCIT v. MBL Infrastructure Ltd. (2024) 461 ITR 150. Thus, the learned Counsel for the assessee has submitted that the addition made by the Assessing Officer and confirmed by the learned CIT (A) is not sustainable in view

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

charitable activities. We find that the finding given by the ld.CIT(E) is not correct for the reason that to run the educational institution particularly ‘Kuchipudi’ dance, some funds are required, for that assessee has collected nominal fee which is not sufficient to run the organization. Out of 42 students, 8 students were taken without collecting fee from them, whatever

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

charitable activities. We find that the finding given by the ld.CIT(E) is not correct for the reason that to run the educational institution particularly ‘Kuchipudi’ dance, some funds are required, for that assessee has collected nominal fee which is not sufficient to run the organization. Out of 42 students, 8 students were taken without collecting fee from them, whatever

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1938/HYD/2014[2006-07]Status: DisposedITAT Hyderabad02 Mar 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

245 ITR 0527 Rajasthan High Court ] c) Malabar Industrial Co, Ltd. v.. Commissioner of Income Tax ( 2000 —243 ITR 0083 SC ]” 10. The assessee had challenged the order of ld.CIT(A) dt.31.03.2010 passed u/s 250 with reference to section 143(3) r.w.s. 153A before the ITAT by filing the appeal bearing No.805/Hyd/2010 wherein the assessee besides taking the other

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

ITA 1326/HYD/2015[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

245 ITR 0527 Rajasthan High Court ] c) Malabar Industrial Co, Ltd. v.. Commissioner of Income Tax ( 2000 —243 ITR 0083 SC ]” 10. The assessee had challenged the order of ld.CIT(A) dt.31.03.2010 passed u/s 250 with reference to section 143(3) r.w.s. 153A before the ITAT by filing the appeal bearing No.805/Hyd/2010 wherein the assessee besides taking the other

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1937/HYD/2014[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

245 ITR 0527 Rajasthan High Court ] c) Malabar Industrial Co, Ltd. v.. Commissioner of Income Tax ( 2000 —243 ITR 0083 SC ]” 10. The assessee had challenged the order of ld.CIT(A) dt.31.03.2010 passed u/s 250 with reference to section 143(3) r.w.s. 153A before the ITAT by filing the appeal bearing No.805/Hyd/2010 wherein the assessee besides taking the other