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12 results for “charitable trust”+ Section 80G(5)(i)clear

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Key Topics

Section 12A50Section 80G(5)31Section 80G15Exemption12Section 80G(5)(vi)7Section 143(1)7Section 80G(5)(iii)6Section 116Section 12A(1)(ac)

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)

80G(5) was rejected and aggrieved with this order, the assessee filed ITA No. 25/JAB/2025 before us. 6. Sh. V. Raj Kumar, Advocate (hereinafter referred to as the ld. AR) appearing on behalf of the assessee drew our attention to the fact that the Tribunal vide its earlier orders in ITA No. 96/JAB/2024, had restored the matter of grant

4
Natural Justice4
Addition to Income3
Charitable Trust2

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)

80G(5) was rejected and aggrieved with this order, the assessee filed ITA No. 25/JAB/2025 before us. 6. Sh. V. Raj Kumar, Advocate (hereinafter referred to as the ld. AR) appearing on behalf of the assessee drew our attention to the fact that the Tribunal vide its earlier orders in ITA No. 96/JAB/2024, had restored the matter of grant

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)

Trust v. CIT (Exemptions) 3.1 It is clear that the decision to approve, or not so, by the competent authority, is governed by law, i.e., section 80G(5)(vi) read with rule 11AA, which, in the relevant part, read as under: “80G. Deduction in respect of donations to certain funds, charitable

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)

section 80G(5) of the Income Tax Act, 1961, it was submitted that the ld. CIT(Exemption) had failed to appreciate the fact that, “within six months of commencement of its activities” had to be applied only to those trusts and institutions which had not started charitable

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)

section 80G(5) of the Income Tax Act, 1961, it was submitted that the ld. CIT(Exemption) had failed to appreciate the fact that, “within six months of commencement of its activities” had to be applied only to those trusts and institutions which had not started charitable

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)

trust under section 80G(5). 5. We have duly considered the facts and circumstances of the case. It appears that in assessment proceedings for the A.Y. 2023-24, the assessee has appeared before the ld. AO and submitted details to the satisfaction of the ld. AO to demonstrate that it was actually engaged in charitable

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)

trust under section 80G(5). 5. We have duly considered the facts and circumstances of the case. It appears that in assessment proceedings for the A.Y. 2023-24, the assessee has appeared before the ld. AO and submitted details to the satisfaction of the ld. AO to demonstrate that it was actually engaged in charitable

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

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)

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 PER KUL BHARAT, VICE

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)

section 80G(5)(vi) of the Income Tax Act, 1961 (‘the Act’). The CIT(E) vide order dated 28-02-2019 rejected the said application. 1 | P a g e Divya Jyoti Shiksha Samiti v. CIT (Exemptions) 2.2 The principal ground cited by the ld. CIT(E) for the said rejection is that the society is generating huge surpluses

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)

5- The registration u/s 12AA of the Income Tax Act, 1961 does not automatically confer any right on the donors to claim deduction u/s 80G. 6- Order u/s 12AA(1)(b) read with section 12A does not confer any right of exemption upon the applicant u/s 11 and 12 of Income Tax Act, 1961. Such exemption from taxation will

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

section 12AA and 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e-notices on the asssessee through ITBA portal for certain clarifications and 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