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12 results for “charitable trust”+ Natural Justiceclear

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Key Topics

Section 12A44Section 80G(5)28Section 80G17Exemption12Section 143(1)8Section 117Natural Justice7Section 80G(5)(iii)6Addition to Income6Charitable Trust

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

nature the substantial compliance is required to be made. In the case of Sarvodaya Sparsh Association of Development Professionals & Consultants. Charitable Trust (supra) the assessee had produced the audit report after processing the return under section 143(1). This Court in the said order has observed that the approach of the authority in these type of cases should be equitable

4
Condonation of Delay2
Limitation/Time-bar2

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)

natural justice and law contents order is bad in law and needs to be quashed. Similar opinion has been held by ITAT Ahmedabad werein it has been held as under:-. Case Name: City Manager Association Ahmedabad Municipal Corporation Vs DCIT (ITAT Ahmedabad) Appeal Number: Date of Judgement/Order: 03/06/2022 Related Assessment Year: 2016-17 Courts: All ITAT ITAT Ahmedabad Download Judgment/Order

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

Charitable Trust in ITA No. 113/PAN/2024. 5. On the other hand, Sh. Shravan Kumar Meena, CIT DR (hereinafter referred to as the ld. DR) submitted that the assessee had not made proper compliance before the ld. CIT (Exemption) and the ld. CIT (Exemption) had observed several discrepancies in the objects of the assessee Nyas and therefore, appeared to be justified

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)

justice.” 3. Facts giving rise to the present appeal are that the assessee filed application seeking registration u/s 80G of the Act on 14.12.2022. The Ld. CIT(E) called upon the assessee to furnish relevant supporting documents/evidences on 04.11.2024. Thereafter, having considered the material placed on record rejected the application on the basis that he was not satisfied about

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)

justice.” 3. Facts giving rise to the present appeal are that the assessee filed application seeking registration u/s 80G of the Act on 14.12.2022. The Ld. CIT(E) called upon the assessee to furnish relevant supporting documents/evidences on 04.11.2024. Thereafter, having considered the material placed on record rejected the application on the basis that he was not satisfied about

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

ITA 5/JAB/2025[2021-22]Status: DisposedITAT Jabalpur11 Jun 2025AY 2021-22

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2021-22 Sariputta Charitable Trust Commissioner Of Income V. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Shrawan Kumar Meena, Cit-Dr Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Shrawan Kumar Meena, CIT-DR
Section 12ASection 80GSection 80G(5)

Trust Commissioner of Income v. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, II Floor, REAC, Bhopal, 462016, Madhya Pradesh. PAN:AARTS8965K (Appellant) (Respondent) Appellant by: Shri Sapan Usrethe, Adv Respondent by: Shri Shrawan Kumar Meena, CIT-DR Date of hearing: 21 05 2025 Date of pronouncement: 11 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

ITA 127/JAB/2024[2022-23]Status: DisposedITAT Jabalpur07 Jan 2025AY 2022-23

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2022-23 Sariputta Charitable Trust V. Commissioner Of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: None Date Of Hearing: 06 01 2025 Date Of Pronouncement: 07 01 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: None
Section 12A

Trust v. Commissioner of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, II Floor, REAC, Bhopal, 462016, Madhya Pradesh. PAN:AARTS8965K (Appellant) (Respondent) Appellant by: Shri Sapan Usrethe, Adv Respondent by: None Date of hearing: 06 01 2025 Date of pronouncement: 07 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed

KATNI BLOOD DONOR AND WELFARE SOCIETY,KATNI vs. CIT-EXCEMPTION , BHOPAL

In the result, ITA No.56/JAB/2024 is partly allowed while ITA

ITA 57/JAB/2024[NA]Status: DisposedITAT Jabalpur21 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Shrawan Kumar Meena, DR
Section 12ASection 80G(5)

natural justice. 4. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” A.Y. NA. Katni Blood Donor And Welfare Society 3. The facts of the case are, that the assessee had applied in Form 10AB for registration under section 12AB of the Act, under the new provisions

KATNI BLOOD DONOR AND WELFARE SOCIETY,KATNI vs. CIT- EXCEMPTION , BHOPAL

In the result, ITA No.56/JAB/2024 is partly allowed while ITA

ITA 56/JAB/2024[NA]Status: DisposedITAT Jabalpur21 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Shrawan Kumar Meena, DR
Section 12ASection 80G(5)

natural justice. 4. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” A.Y. NA. Katni Blood Donor And Welfare Society 3. The facts of the case are, that the assessee had applied in Form 10AB for registration under section 12AB of the Act, under the new provisions

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

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 to the granting of registration U/sec12A & U/sec 80G of the Act to its branch i.e Lucknow governed by the said regulations ITA No. 29 & 96/Jab/2023 Indian Red Cross

MANGALAYATAN UNIVERSITY,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXCEMPTION, BHOPAL

In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while

ITA 46/JAB/2025[-]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. V. Rajkumar, AdvocatesFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

trust to M/s Helpage Finlease Limited, New Delhi have not been clearly brought on record. Ongoing through the agreement dated 16.03.2022, it is seen that the loan was to be disbursed within one month of providing of all documents. The date of actual disbursal of this loan does not figure in the order of the ld. CIT(Exemption) and therefore

MANGALAYATAN UNIVERSITY,MANDLA ROAD, NEAR SHARDA DEVI MANDIR, RICHAI BAREL vs. LD. CIT (EXEMPTION), BHOPAL, MADHYA PRADESH

In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while

ITA 25/JAB/2025[2022-23]Status: DisposedITAT Jabalpur30 Sept 2025AY 2022-23

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. V. Rajkumar, AdvocatesFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

trust to M/s Helpage Finlease Limited, New Delhi have not been clearly brought on record. Ongoing through the agreement dated 16.03.2022, it is seen that the loan was to be disbursed within one month of providing of all documents. The date of actual disbursal of this loan does not figure in the order of the ld. CIT(Exemption) and therefore