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.

11 results for “charitable trust”+ Addition to Incomeclear

Sorted by relevance

Mumbai1,170Delhi992Chennai680Karnataka492Bangalore461Ahmedabad334Pune275Jaipur254Kolkata232Hyderabad178Chandigarh139Cochin120Amritsar85Lucknow79Indore71Surat70Rajkot66Cuttack49Allahabad49Visakhapatnam43Nagpur39Agra37Raipur32Jodhpur30Telangana26Patna23Calcutta19SC14Panaji14Guwahati13Dehradun13Jabalpur11Varanasi10Kerala9Ranchi8Rajasthan4Orissa3Himachal Pradesh2Andhra Pradesh2Punjab & Haryana2J&K1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A15Section 4014Section 80G10Section 1110Addition to Income10Section 143(1)9Exemption9Section 108Section 80G(5)(vi)7Section 43B

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

ITA 105/JAB/2022[2019-20]Status: DisposedITAT Jabalpur14 Sept 2023AY 2019-20
For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Rajesh Kumar Gupta.Sr.DR
Section 11Section 143(1)Section 143(3)Section 234BSection 234C

Trust Income OfficerExemptiontaxmann.com appellant/assessee for amount applied for charitable purpose as capital account merely procedural assessee Form income. appellant/assessee uploaded the audit report within week It be denied benefit of exemption under section Sparsh Association of Development Professionals & Consultants. 11 merely on account of delay in furnishing audit report. Thus the addition

6
Deduction4
Charitable Trust3

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

Charitable Vs. The Income Tax Officer, Trust Exemption Pandurna, Chhindwara (MP)- Jabalpur (MP)-482001. 480334. PAN:AAATR8939D (Appellant) (Respondent) Appellant by Shri G. N. Purohit, Advocate Respondent by Shri Rahul Padha, JC-2 O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.235/JBP/2025 has been filed by the assessee for assessment year

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

Charitable Trust, Jabalpur 1st Floor Prestige Alpha No.481, 48/2, 201/15, Gorakhpur Road Ratan Beratenaagrahara Begur Hosur Road, Colony, Jabalpur-482001. Uttarahalli, Hobli Bangaluru, (Annexe PAN:AAATR8316G Building)-462001. (Appellant) (Respondent) Appellant by Shri Dhiraj Ghai, C.A. Respondent by Shri Rahul Padha, JC-2 O R D E R (A) This appeal vide I.T.A. No.186/JAB/2024 has been filed by the assessee

MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19

Bench: S/Shri Nrs Ganesan & Sanjay Arora

Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

charitable purpose, as defined u/s. 2(15), viz. education, medical relief, etc. There could be an angle of genuineness as well inasmuch as income could only be at a normative level of receipt, so that any income beyond the same may indicate, or at least prima facie, non-genuineness of the receipt itself. In this regard, 98% of the agricultural

ATHITHEYAM NYAS,ANUPPUR vs. CIT (EXEMPTION) BHOPAL,, BHOPAL

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

ITA 107/JAB/2025[-]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-Na Athitheyam Nyas, Vs. Commissioner Of Income-Tax C/O Kalyan Sewa Ashram, Amraknatk (Exemption), Bhopal Dt-Anuppur, M.P. 484886 Pan:Aakta1783A (Appellant) (Respondent) Assessee By: Sh. P.C. Bardia & Sh. Rahul Bardia, C.As. Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Bhopal Wherein The Ld. Cit (Exemption) Has Rejected The Application Filed By The Assessee In Form No. 10Ab For Registration Under Section 12B Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That Without Considering The Reply E Filed/Mailed Dated 20.03.2024, The Cit(Exemp) Erred In Cancelling The Provisional Registration Granted On 28.11.2023 & Rejecting 10Ab Form For Permanent Registration Vide Order Dated 21.03.2025 Due To Non-Submission Of Reply To Notice Dated 13.03.2025 Up To 18.03.2025 Alleging: - 1. Failure To Explain The Reason For Delay In Filling Form 10Ab Without Considering Fresh/Corrected 10Ab Form Filed On 18.03.2025 U/S 12A(Ac)(1)(Vi)(B) Under New Law. 2. Not Justifying Dissolution Clause No. 23 Allowing Use Of Funds By The Settlors/Trustees- Without Referring Clause No. 19,20, 21 & 22 Of The Trust Deed. 3. The Trust Is Irrevocable- Not Correct-Without Referring Irrevocable Clause No. 19 Of The Trust Deed.

For Appellant: Sh. P.C. Bardia & Sh. Rahul Bardia, C.AsFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12Section 12ASection 12A(1)(ac)Section 12B

Income Tax Act. The grounds of appeal are as under:- “1. That without considering the reply e filed/mailed dated 20.03.2024, the CIT(Exemp) erred in cancelling the provisional registration granted on 28.11.2023 AND rejecting 10AB Form for permanent registration VIDE ORDER DATED 21.03.2025 due to non-submission of reply to notice dated 13.03.2025 up to 18.03.2025 alleging: - 1. failure

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

ITA 148/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

income u/s 139(1) of the Act. In view of the facts discussed above, there is no need to take a divergent view from the findings of the AO. The contention of the appellant is rejected and the action of the AO making addition of Rs.53,328/- on account of disallowance u/s 43B of the Act is confirmed. Accordingly, Ground

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

ITA 149/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

income u/s 139(1) of the Act. In view of the facts discussed above, there is no need to take a divergent view from the findings of the AO. The contention of the appellant is rejected and the action of the AO making addition of Rs.53,328/- on account of disallowance u/s 43B of the Act is confirmed. Accordingly, Ground

DIVYA JYOTI SHIKSHA SAMITI,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

addition to the school building as well as expansion of its activities. The same was again only for the purpose of generating more profit, not charity. The motive of the applicant is to expand educational institutions on commercial lines, which could not be regarded as a charitable purpose. 2.4 The ld. CIT(E) further observed that there are substantial discrepancies

INDIAN RED CROSS SOCIETY DISTRICT OFFICE SINGRAULI,SINGRAULI vs. CIT EXEMPTION, BHOPAL

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

ITA 29/JAB/2023[2023-24]Status: DisposedITAT Jabalpur18 Oct 2023AY 2023-24

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 29 & 96/Jab/2023 (A.Y: 2023-24) Indian Red Cross Society Vs. Cit (Exemption), (District Office Bhopal-462016, Singrauli) Ntpc Madhya Pradesh. Hospital, Vidhyanagar, Singrauli-486885. Madhya Pradesh. Pan/Gir No. : Aabai0508B Appellant .. Respondent Assessee By : Shri.Majon Jain. Fca .Ar Revenue By : Shri.Rajesh Kumar Gupta. Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 09.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Exemption)(Cit(E)) Bhopal Denying The Registration U/Sec 12Aa & Approval U/Sec 80G Of The Act.

For Appellant: Shri.Majon Jain. FCA .ARFor Respondent: Shri.Rajesh Kumar Gupta. Sr. DR
Section 12A

additional information and the assessee has filed the requisite details but the CIT(E) has rejected the registration. The Ld.AR submitted that the assessee is a charitable organization and governed by the Rules and regulations and demonstrated Rules of the Indian Red Cross Society placed at page 16 to 26 of the paper book. Further the Ld.AR referred

SHREE AGRAWAL MANDAL,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 34/JAB/2025[2023 - 2024]Status: DisposedITAT Jabalpur19 Feb 2026

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshra

For Appellant: Shri Dhruv Sahu, CAFor Respondent: Shri Shrawan Kumar Meena, CIT-DR
Section 12ASection 80GSection 80G(5)

Income Tax Act, 1961 (hereinafter referred to as the “Act”), pertaining to the assessment year 2023-24. Both the appeals were heard together and are being disposed of by a common order for the sake of convenience. 2. First, we take up ITA. No.34/JAB/2025 u/s 80G of the Act. The Assessee has raised the following grounds of appeals: - “1. That

SHREE AGRAWAL MANDAL,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 41/JAB/2025[2023-2024]Status: DisposedITAT Jabalpur19 Feb 2026AY 2023-2024

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshra

For Appellant: Shri Dhruv Sahu, CAFor Respondent: Shri Shrawan Kumar Meena, CIT-DR
Section 12ASection 80GSection 80G(5)

Income Tax Act, 1961 (hereinafter referred to as the “Act”), pertaining to the assessment year 2023-24. Both the appeals were heard together and are being disposed of by a common order for the sake of convenience. 2. First, we take up ITA. No.34/JAB/2025 u/s 80G of the Act. The Assessee has raised the following grounds of appeals: - “1. That