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4 results for “charitable trust”+ Section 80G(5)(iv)clear

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Key Topics

Section 12A20Section 80G(5)10Section 80G(5)(iii)6Exemption4Section 12A(1)(ac)2Section 80G2

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

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

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)

iv) or in item (B) of sub- clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;].” 2.2.1.The ld CIT(E) under above procedure rejected the application of the assessee observing that no change or modification in the objects off the society was made. The relevant finding

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

iv) of the Income Tax Act, 1961 dated 30-11- 2021. Subsequently, as per the amended, provisions of section 12AB r.w.s 80G(5)(iii) of the Act, The assessee for the purpose of permanent registration ITA No. 29 & 96/Jab/2023 Indian Red Cross Society, Singrauli. U/sec12AB of the Act has uploaded e-application in Form.No10AB and the CIT(E) has issued