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8 results for “charitable trust”+ Section 14Aclear

Sorted by relevance

Mumbai102Karnataka99Delhi26Kolkata21Ahmedabad21Chennai18Bangalore16Visakhapatnam12Indore8Pune7Jaipur7Chandigarh4Varanasi4Hyderabad2Surat1Jodhpur1Cuttack1

Key Topics

Section 143(3)13Disallowance8Section 14A6Section 37(1)6Section 383Section 1393Section 113Section 143(2)3Section 12A3Exemption

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

ITA 269/IND/2023[2012-13]Status: DisposedITAT Indore31 Jul 2024AY 2012-13

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

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

section 14A. On perusal of P&L A/c of assessee filed in Paper- Book, it is also found that the assessee has incurred administrative and general expenses, like Postage, Telephone, Misc. Expenses to name a few, which are incurred for all activities and it is not possible to segregate the portion for taxable and exempted segment. Therefore the application

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

3
Depreciation3
Addition to Income3
ITA 270/IND/2023[2013-14]Status: DisposedITAT Indore31 Jul 2024AY 2013-14

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

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

section 14A. On perusal of P&L A/c of assessee filed in Paper- Book, it is also found that the assessee has incurred administrative and general expenses, like Postage, Telephone, Misc. Expenses to name a few, which are incurred for all activities and it is not possible to segregate the portion for taxable and exempted segment. Therefore the application

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

ITA 847/IND/2016[2011-12]Status: DisposedITAT Indore31 Oct 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

14A of the Act was uncalled for. Thus, there is no infirmity in the finding of Ld. CIT(A). Ground No.3 of revenue’s appeal stands dismissed. 30. Ground No.4 is general in nature which needs no adjudication. 31. In the result appeal of the Revenue for A.Y. 2011-12 stands dismissed. 32. Now we take up assessee’s appeal

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

ITA 1355/IND/2016[2012-13]Status: DisposedITAT Indore31 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

14A of the Act was uncalled for. Thus, there is no infirmity in the finding of Ld. CIT(A). Ground No.3 of revenue’s appeal stands dismissed. 30. Ground No.4 is general in nature which needs no adjudication. 31. In the result appeal of the Revenue for A.Y. 2011-12 stands dismissed. 32. Now we take up assessee’s appeal

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

ITA 870/IND/2016[2011-12]Status: DisposedITAT Indore31 Oct 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

14A of the Act was uncalled for. Thus, there is no infirmity in the finding of Ld. CIT(A). Ground No.3 of revenue’s appeal stands dismissed. 30. Ground No.4 is general in nature which needs no adjudication. 31. In the result appeal of the Revenue for A.Y. 2011-12 stands dismissed. 32. Now we take up assessee’s appeal

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

ITA 651/IND/2019[2010-11]Status: DisposedITAT Indore14 Oct 2020AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

ITA 895/IND/2019[2014-15]Status: DisposedITAT Indore14 Oct 2020AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

ITA 331/IND/2018[2009-10]Status: DisposedITAT Indore14 Oct 2020AY 2009-10

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct