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66 results for “charitable trust”+ Section 90clear

Sorted by relevance

Karnataka455Delhi283Mumbai237Bangalore139Chennai121Jaipur74Ahmedabad74Chandigarh71Hyderabad66Kolkata65Pune44Cochin35Allahabad30Lucknow29Amritsar23Visakhapatnam21Calcutta16Indore16Cuttack12Rajkot10Varanasi7Telangana7Surat6Jodhpur5Agra5Nagpur4Raipur3SC3Rajasthan2Patna2Andhra Pradesh1Punjab & Haryana1

Key Topics

Addition to Income47Section 153C45Section 13242Search & Seizure42Section 6938Section 139(1)38Section 12A25Exemption21Section 143(3)

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 2200/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as to whether an object of the public trust beneficial to a section of a public

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Showing 1–20 of 66 · Page 1 of 4

11
Section 25l10
Section 80I9
Disallowance5

In the result, appeal of the assessee is allowed

ITA 2199/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as to whether an object of the public trust beneficial to a section of a public

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. VAMSI MOHAN VALLABHANENI, VIJAYAWADA

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

ITA 324/HYD/2023[2010-11]Status: DisposedITAT Hyderabad10 Dec 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2010-11 Deputy Commissioner Of Income Vs. Sri Vamsi Mohan Vallabhaneni, Tax, R/O.Vijayawada. Central Circle – 3(1), Hyderabad. Pan : Adrpv4231C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. M. Narmadha, Cit-Dr Date Of Hearing: 10.12.2024 10.12.2024 Date Of Pronouncement:

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Ms. M. Narmadha, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

Charitable Trust 758/H/2024 Sanghi Textiles Pvt. Ltd 826/H/2024 Ramgopal Varma Penumatasa 847/H/2024 Madhurai Tuticoran Expressways Limited 1143/H/2024 Madhurai Tuticoran Expressways Limited 1168/H/2024 Venkateswaram Avula (SM-B) 8. Unfortunately, in all the appeals, the assessee has filed cryptic, stereo-type adjournment applications without assigning any specific reason seeking adjournment. 9. The present appeal i.e., ITA No.324/Hyd/2023 was instituted by Revenue feeling

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTION CIRCLE-1(1), HYDERABAD

The appeal of the revenue is partly allowed for statistical

ITA 581/HYD/2024[2020-21]Status: DisposedITAT Hyderabad23 May 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 143(2)Section 143(3)

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

ACIT (EXEMPTIONS), CIRCLE-1(1), HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, HYDERABAD

The appeal of the revenue is partly allowed for statistical

ITA 568/HYD/2024[2020-21]Status: DisposedITAT Hyderabad23 May 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 143(2)Section 143(3)

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

TRENDSET SUMANJALI WELFARE ASSOCIATION,HYDERABAD vs. CIT (EXEMPTION) , HYDERABAD

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

ITA 935/HYD/2025[-]Status: DisposedITAT Hyderabad19 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.935/Hyd/2025 [U/Sec.12Ab Of The Income Tax Act, 1961] Trendset Sumanjali The Commissioner Of Welfare Association, Income Tax (Exemptions), Vs. Hyderabad – 500 034. Hyderabad – 500 004. Telangana. Pan Aaiat3303J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Pavan Kumar Beerla, Cit-Dr

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Pavan Kumar Beerla, CIT-DR
Section 12A

90 days in filing the present appeal. 6. The assessee has raised the following grounds : 1. “The order of rejection for approval under section 12AB of the Act, passed by the learned Principal Commissioner of Income-tax [Exemption], Hyderabad, dated 16/12/2024, in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

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

90,853/- for the assessment year 2009-10 but considered only 15% of the said receipt as its income. The amount is collected as per the orders of the State Government issued from time to time. According to the said orders, the assessee is authorized to utilize 15% of the Development Charges for its purposes and 85% is required

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

ITA 709/HYD/2012[1995-96]Status: DisposedITAT Hyderabad13 Feb 2026AY 1995-96

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Ms. U. Mini Chandran, CIT-DR
Section 11Section 11(2)Section 11(3)Section 143(3)Section 147

trust or institution. In this regard, the Ld. CIT(A) at para nos. 4.1 to 4.10 of its order has given categorical findings that no accumulation under section 11(2) of the Act is available in the year under consideration to be taxed under section 11(3) of the Act and accordingly directed the Ld. AO to delete the entire

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

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

charitable society enjoying the benefit of Sec. 12 has no relevancy to determine whether the income of the society was used for the benefit of the specified persons u/s. 13(3) of the IT Act, in violation of the provisions of Sec. 13(1)(c), 13(2)(c) and 13(2)(g) of the IT Act. 5. In the facts

SRISAILA KSHETRA YOGI VEMA REDDY NITHYANNADANA SATRAM,KURNOOL vs. ITO, EXEMPTION WARD, TIRUPATI

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

ITA 430/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Jan 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Srisaila Kshetra Yogi Vema Vs. The Income Tax Officer, Exemption Ward, Reddy Nityannadana Satram, Tirupati. Kurnool, Andhra Pradesh. Pan : Aadts7734G. (Appellant) (Respondent) Assessee By: Shri Gbs Maitreya Revenue By: Ms. Reema Yadav. Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023

For Appellant: Shri GBS MaitreyaFor Respondent: Ms. Reema Yadav
Section 10Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 5

trust is not eligible to claim deduction u/s 10 (23C)(iiiab) of the I.T. Act and Rs.24,90,000/- on account of corpus donation claim u/s 11(1)(d) of the Act. 3 4. Feeling aggrieved with the order of Assessing Officer, assessee carried the matter before ld.CIT(A), who dismissed the appeal of assessee. 5. Feeling aggrieved with