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7 results for “TDS”+ Charitable Trustclear

Sorted by relevance

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Key Topics

Section 12A11Section 80J7Section 143(1)7TDS5Section 115B4Section 234E4Section 894Section 114Addition to Income4Exemption

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

charitable and religious benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." Mayank Welfare society ITANos.232 & 776/Ind/2018/17 That in respect of mismatch in interest income as per 26AS statement and in the books of accounts, it is submitted that the as per 26AS statement downloaded by the assessee from the income

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: Disposed
4
Section 143(3)3
Deduction3
ITAT Indore
29 Oct 2021
AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

charitable and religious benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." Mayank Welfare society ITANos.232 & 776/Ind/2018/17 That in respect of mismatch in interest income as per 26AS statement and in the books of accounts, it is submitted that the as per 26AS statement downloaded by the assessee from the income

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

Charitable Trusts v. PCIT Mumbai I.T.A. Nos. 2168 & 2169/Mum/2021.” 4. On the other hand, Ld. DR has submitted that the Ld. CIT(E) has clearly pointed out various instances of non-compliance on the part of the assessee of law and therefore, there is a violation/non-compliance of other law as per sub-clause (i)(B) to section 12AB

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

ITA 296/IND/2025[2019-2020]Status: DisposedITAT Indore27 Mar 2026AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

Section 194Section 200ASection 201Section 234ESection 253(5)

Charitable Trust v. ITO [2021] 125 taxmann.com 75 (Gujarat) held that the approach of the authorities should be justice oriented so as to advance the cause of justice. The Gujarat High Court in the case of CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), took the view that the benefit of exemption should

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 143(1)Section 250Section 44ASection 80J

TDS, advance tax and self- assessment tax. 4. The return of income was processed by the CPC under section 143(1) of the Act on 31.07.2024. While processing the return, the Assessing Officer disallowed the deduction claimed under section 80JJAA of the Act on the ground that the assessee had not furnished the prescribed audit report in Form No. 10DA

YASHWANT SINGH PAWAR,ALIRAJPUR vs. I.T.O., DHAR

Appeal is allowed

ITA 268/IND/2023[2021-22]Status: DisposedITAT Indore21 Dec 2023AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2021-22 Shri Yashwant Singh I.T.O., Pawar, Dhar 15, Shivaji Marg, बनाम/ Alirajpur, Vs. Distt. Alirajpur (Assessee / Appellant) (Revenue / Respondent) Pan: Ajwpp6391E Assessee By Shri Venus Rawka, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.11.2023 Date Of Pronouncement 21.12.2023

Section 11Section 143(1)Section 203Section 89Section 90

charitable trust, where the Form No. 10B is filed belatedly, it has been held in judicial rulings that the exemption should not be denied for procedural lapse. Similarly, there are Page 3 of 5 Yashwant Singh Pawar,Alirajpur vs. ITO,Dhar Assessment year 2021-22 cases in which relief u/s 90 has been allowed even when the prescribed Form

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 404/IND/2024[2018-19]Status: DisposedITAT Indore31 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11Section 12ASection 143(3)Section 270A

TDS by the givers cannot make the receipts in the nature of business receipts and the exemption u/s 11/12 cannot be denied. (iv) That the impugned receipts are very much part of assessee’s core activities/objects as mentioned in Mission No. 1, 4 and Specific Object No. 1 / Page No. 7 & 8 of asessee’s trust-deed (Paper-Book Page