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.

81 results for “charitable trust”+ Section 143(2)clear

Sorted by relevance

Mumbai1,135Delhi800Karnataka468Bangalore366Ahmedabad355Chennai317Kolkata231Pune218Jaipur206Hyderabad156Chandigarh121Cochin113Indore81Lucknow62Amritsar61Visakhapatnam49Cuttack48Surat47Rajkot41Allahabad39Nagpur33Agra28Raipur27Patna27Jodhpur23Calcutta18Dehradun13Guwahati11Telangana10Ranchi9Varanasi8SC7Jabalpur6Kerala5Panaji5Rajasthan4Himachal Pradesh2Andhra Pradesh2Punjab & Haryana1

Key Topics

Section 11219Section 12A141Section 1063Exemption63Section 143(3)56Section 143(1)53Addition to Income41Deduction36Section 2(15)31

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

charitable purpose’ mentioned in section 2(15) of the I.T Act. 4.1.5.5 In the above context it is also necessary to reiterate that the legislature has stipulated that the Assessing Authorities are to examine whether the activity related to general object of public utility was carried out in any commercial manner as discussed at length in the preceding paras

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

Showing 1–20 of 81 · Page 1 of 5

Disallowance28
Section 15419
Section 13(1)(c)17
ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

charitable activity as per the provisions of section 2(15) of the Act, and there is no change in the aforesaid activity and hence withdrawal of registration u/s.12AB(4) of the Act on the ground that the activities of the trust are not in accordance with the objects of the trust without pointing any such "specified violations" are wholly erroneous

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

Section 292C(2) of the Act contending that “where any books of account or other documents, money, billion, jewellery or other valuable articles are found in the possession or control of any persons in the course of search u/s 132 of the Act that Chirayu Charitable Foundation it may be presumed that the contents of such books of accounts

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

2 to section 9 (1) (vii) of the Act and, by applying the rule of noscitur a sociis, the word ‘Technical’ would take colour from the adjunct words i.e., “managerial” and “consultancy”, between which it is sandwiched. Since the words “managerial” and “consultancy” involve a human element, even the expression ‘technical service’ has to be understood as a service which

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

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

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 423/IND/2022[2013-14]Status: DisposedITAT Indore31 Aug 2023AY 2013-14

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

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 425/IND/2022[2016-17]Status: DisposedITAT Indore31 Aug 2023AY 2016-17

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

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 422/IND/2022[2011-12]Status: DisposedITAT Indore31 Aug 2023AY 2011-12

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

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

2. Ld. Pr. CIT(Central), Bhopal cancelled the registration u/s 12AA by invoking the provisions of section 12AA(4). [PCIT order page 20 para 23] 3. Section 12AA(4) was inserted w.e.f. 01.10.2014 which provides that the registration u/s 12AA can be cancelled for violation of provisions of section 13(1). In the instant case, as mentioned in the show

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

2. Ld. Pr. CIT(Central), Bhopal cancelled the registration u/s 12AA by invoking the provisions of section 12AA(4). [PCIT order page 20 para 23] 3. Section 12AA(4) was inserted w.e.f. 01.10.2014 which provides that the registration u/s 12AA can be cancelled for violation of provisions of section 13(1). In the instant case, as mentioned in the show

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)

143(2) of 1961 Act, the A.O. observed that the assessee trust had shown addition to Corpus of Rs.2,42,26,508/- during the year and opening balance of corpus is at Rs. 23,82,41,105/-. The assessee was asked to furnish the following information: - II (a) Copy of letters from donors showing specific direction that the donations

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: DisposedITAT Indore29 Oct 2021AY 2015-16

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

Section 115BSection 143(3)

143(2) of 1961 Act, the A.O. observed that the assessee trust had shown addition to Corpus of Rs.2,42,26,508/- during the year and opening balance of corpus is at Rs. 23,82,41,105/-. The assessee was asked to furnish the following information: - II (a) Copy of letters from donors showing specific direction that the donations

SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

ITA 849/IND/2018[-]Status: DisposedITAT Indore28 Sept 2020

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

Section 11Section 12ASection 143(3)Section 2

Charitable Trust registered under Prevailing Public Trust Act. 2) In the year 1973 (13 -08-1973) it was registered under section 12A(a) of the Income-Tax Act 1961, through Form no. 10A (of rule 17A) of Income Tax Rules 1962.(P.P. 3 of the compilation book submitted on 02- 09-2020) 3)The Assessee trust was regularly assessed under

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

143 r.w. section 263 on 28.12.2017 thereby the expenditure of Rs.98,45,124/- on account of Vaman Drishti Shivir has been disallowed as application of income for charitable purpose. Aggrieved by the assessment order the assesse filed the appeal before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal Ld. AR of the assesse has submitted that

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

Section 11(2)Section 143(3)Section 263

143(3) is in accordance to law allowing the claim of assessee u/s 11(2). 5. One of the twin conditions for invoking the provisions of section 263 i.e. prejudicial to the interest of revenue is not satisfied. Thus, provisions of section 263 cannot be invoked. Order passed by Ld. Pr. CIT -2, Indore u/s 263 has no legal sanctity

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 456/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 458/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 457/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence