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.

9 results for “charitable trust”+ Section 10clear

Sorted by relevance

Mumbai784Delhi511Chennai470Pune450Ahmedabad342Jaipur314Bangalore306Hyderabad190Kolkata149Chandigarh118Surat110Amritsar84Indore84Rajkot80Cochin62Visakhapatnam60Lucknow55Agra42Raipur39Jodhpur36Nagpur36Allahabad33Cuttack31Patna28Panaji14Ranchi12Guwahati10Dehradun10Jabalpur9Varanasi2

Key Topics

Section 12A31Section 80G(5)18Section 4014Section 109Section 143(1)8Exemption7Section 43B6Section 115Section 1485Deduction

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

10(23C)(iiiad) of the Income Tax Act. That due to change in law the assessee Trust was required to obtain registration under Section 12AA of the Income Tax Act. For this purpose the assessee submitted an application for registration under Section 12AA before the Commissioner of Income Tax (Exemption) on 22.07.2017. The registration under Section 12AA was allowed

4
Addition to Income4
Disallowance3

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 & Chaleshwar Temple Trust vs. Commissioner of Income-tax [1994] 207 ITR 368 (Bombay)/[1994] 118 CTR 305 (Bombay)[16-09-1993]. On the other hand, the Ld. DR relied upon the order of the Ld. Addl/JCIT(A) and requested that the same may be upheld. 6. We have considered the submissions made, gone through the facts of the case

SRI GURUTEGH BAHADUR EDUCATION SOCIETY ,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, , BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 95/JAB/2022[2022-23]Status: DisposedITAT Jabalpur22 Sept 2023AY 2022-23

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalesri Gurutegh Bahadur Vs Cit (Exemption), Education Society, 1, Sri Bhopal. Gurutegh Bahadur Khalasa College, Mahanadda, Nagpur Road, Jabalpur, Madhya Pradesh-482002. (Appellant) (Respondent) Pan No.Aaeas6226R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Section 12ASection 12A(1)(ac)

charitable purpose" under the Act and in conformity with the requirement of continuity of registration. 8- The Trust/ Society/ Non Profit Company shall maintain accounts regularly and shall get these accounts audited in accordance with the provisions of the section 12A(1)(b) of the Income Tax Act, 1961. Separate accounts in respect of each activity as specified in Trust

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)

10(23C) of the Act. No such relaxation had been granted to applications which had been filed under clause (iii) of the first proviso to section 80G(5). Accordingly, a show cause notice was issued to the assessee on 5.02.2024 and as the assessee had not submitted any reply on the above point, therefore, the ld. CIT(Exemption) rejected

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)

10(23C) of the Act. No such relaxation had been granted to applications which had been filed under clause (iii) of the first proviso to section 80G(5). Accordingly, a show cause notice was issued to the assessee on 5.02.2024 and as the assessee had not submitted any reply on the above point, therefore, the ld. CIT(Exemption) rejected

ACHARIYA SHREE VIDHYA SAGAR DAYODAY PASHU SEVA KENDRA TENDUKHEDA DAMOH,VIDHYA NAGAR TENDUKHEDA DAMOH vs. COMMISSIONER (EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

ITA 31/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

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

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

10(23C) of the Act. However, no such relaxation had been granted with respect to applications which had been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, the ld. CIT (Exemption), after quoting from various case laws, rejected the application for registration under section 80G(5) and cancelled the provisional registration granted

ACHARYA SHREE VIDHYASAGAR DAYODAY PASHU SEWA KENDRA TENDUKHEDA DAMOH,TENDUKHEDA DAMOH vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

ITA 32/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

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

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

10(23C) of the Act. However, no such relaxation had been granted with respect to applications which had been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, the ld. CIT (Exemption), after quoting from various case laws, rejected the application for registration under section 80G(5) and cancelled the provisional registration granted

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

10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5. Assessment order passed by the ld AO and confirming by Ld. CIT(A) is bad in law and on facts.” (B) For the sake of convenience, these two appeals are disposed of through this consolidated order. First, I.T.A. No.148/JAB/2024 is taken

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

10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5. Assessment order passed by the ld AO and confirming by Ld. CIT(A) is bad in law and on facts.” (B) For the sake of convenience, these two appeals are disposed of through this consolidated order. First, I.T.A. No.148/JAB/2024 is taken