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5 results for “charitable trust”+ Section 40clear

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Key Topics

Section 4014Section 143(1)9Section 118Section 107Section 43B6Section 1485Addition to Income5Section 143(3)4Section 1544Deduction

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

section and 12 the failed to furnish audit No.10B with return of been discussed and appreciated the assessee by observing the assessee did the same was available both during assessment the substantially complied with relevant provisions findings of ld.CIT(Aare under has the instant case appellant/assessee a charitable trust 40

4
Exemption3
Disallowance3

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

40(a)(iib) of the Act is confirmed. Accordingly, Ground No. 1 & 2 are dismissed. 5.3. Ground No.3 pertains to the single issue of addition of Rs.53,328/- on account of disallowance u/s 43B of the Act and the same is adjudicated as under:- During the assessment proceedings, on perusal of the Profit & Loss Account, the AO noted that

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

40(a)(iib) of the Act is confirmed. Accordingly, Ground No. 1 & 2 are dismissed. 5.3. Ground No.3 pertains to the single issue of addition of Rs.53,328/- on account of disallowance u/s 43B of the Act and the same is adjudicated as under:- During the assessment proceedings, on perusal of the Profit & Loss Account, the AO noted that

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 registered under the Income tax Act, 1961 and enjoying benefits of section 11 and 80G of the Act. For the Asstt. Year 2016-17, the assessee has filed its return of income on 28.10.2016 declaring Rs.2,31,725/-, The return of income was processed under section 143(1) of the Act by intimation order dated 30.3.2018, wherein income

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

trust or institution which was refused registration or the registration granted to it was cancelled at thy time under Section 12AA." The first proviso provides that when registration has been granted to the institution it shall apply to all the preceding assessment years for which the assessment proceedings are pending. In this case the registration was granted