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3 results for “charitable trust”+ Section 251clear

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Key Topics

Section 153A7Section 80I6Section 143(3)3Section 80G3Section 1323Section 12A2Section 2512Section 1472Deduction2

TRINITY INFRAVENTURES LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

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

ITA 2178/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Jun 2020AY 2013-14

Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.2178/H/2017 िनधा"रण वष"/Assessment Year : 2013-14 M/S. Trinity Infra Ventures P. Murali & Company Chartered Accountants 6-3-655/2/3, First Floor Somajiguda, Hyderabad-82 ….. अपीलाथ"/Appellant Pan No. Aabcg 1937 G Vs. Dcit, Central Circle-3(1), ….. "त् यथ"/Respondent Hyderabad

For Respondent: Shri Sunku Srinivasu, DR
Section 143(3)Section 80GSection 80G(5)(vi)

section 80G of the Act. 9. The appellant may add or alter or mend or modify or substitute or delete and/or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal.” 4. Before us, at the outset, Learned AR submitted that ground No.1, 2 & 9 are general

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

251 ITR 693 (AP)  CIT v. Andhra Pradesh State Road Transport Corporation [2006] 285 ITR 147. :20: ITA Nos. 1717 to 1720/Hyd/2017 & 17. The Learned Counsel for the assessee further referring to the decision in PCIT Vs. Wipro Ltd. reported in (2022) 446 ITR 1 (SC), submitted that although in the said decision, the Hon’ble Supreme Court held that

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