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52 results for “charitable trust”+ Section 56(2)(vii)clear

Sorted by relevance

Karnataka453Delhi169Mumbai104Bangalore59Hyderabad52Chandigarh35Lucknow29Chennai28Jaipur23Pune17Calcutta16Ahmedabad14Indore13Agra8Kolkata6Amritsar5Rajkot5Kerala5Varanasi4Rajasthan3SC3Telangana3Cuttack2Visakhapatnam2Surat1T.S. THAKUR ROHINTON FALI NARIMAN1Patna1Nagpur1Raipur1Andhra Pradesh1

Key Topics

Section 13241Search & Seizure41Addition to Income39Section 153C38Section 6938Section 139(1)38Exemption11Section 25l10Section 80I

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 1199/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri RV. Chalam, C.AFor Respondent: Shri B. Balakrishna, CIT-DR
Section 11Section 11(1)(a)Section 12(1)Section 12ASection 143(2)Section 143(3)Section 144

2,56,84,141/-, the receipts in connection with the Hanover Trade Fair should be segregated and instead of excluding the entire receipts on the ground of improper application of the income of the trust, it should be reduced by the amount of expenditure of `38,29,535/- incurred in Hanover, Germany and only the balance amount shall be considered

Showing 1–20 of 52 · Page 1 of 3

9
Section 254(2)3
Section 801A3
Deduction3

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1722/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1723/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1879/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1725/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1724/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1880/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1881/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1878/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1726/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1877/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

56,306/- Rs.7,11,46,522/- Rs.12,18,19,361/- completely offered as receipts for the year under consideration 3 Building Penalization Scheme receipts of are not Rs.11,54,441/- Rs.2,20,886/- Rs.12,05,651/- Rs.10,355/- Nil completely offered as receipt for the year under consideration 11. The appellant humbly submits that in so far as the Development

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

56,25,110 2002-03 7,82,83,064 1,50,00,000 9,32,83,064 2003-04 12,39,36,890 2,40,00,000 14,79,36,890 2004-05 19,23,75,770 2,00,00,000 21,23,75,770 2005-06 1,80,00,000 24,79,35,457 The assessments were completed

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

56,25,110 2002-03 7,82,83,064 1,50,00,000 9,32,83,064 2003-04 12,39,36,890 2,40,00,000 14,79,36,890 2004-05 19,23,75,770 2,00,00,000 21,23,75,770 2005-06 1,80,00,000 24,79,35,457 The assessments were completed

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

56,25,110 2002-03 7,82,83,064 1,50,00,000 9,32,83,064 2003-04 12,39,36,890 2,40,00,000 14,79,36,890 2004-05 19,23,75,770 2,00,00,000 21,23,75,770 2005-06 1,80,00,000 24,79,35,457 The assessments were completed

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned

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

2,25,00,000/- to be paid in various instalments. The cheque of Rs. 25,00,000/- 25,00,000/- was paid on 02.04.2016 and was encashed before the signing of this document. The specifications mentioned in the document are already reproduced in the pages of the order wherein the general specifications for the villa have been mentioned