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.

432 results for “charitable trust”

Sorted by relevance

Mumbai1,669Delhi1,636Chennai1,101Pune788Ahmedabad749Bangalore730Jaipur432Kolkata388Hyderabad290Surat225Cochin173Chandigarh173Amritsar149Indore125Rajkot122Cuttack112Nagpur104Visakhapatnam101Lucknow92Agra61Jodhpur52Patna49Allahabad41Raipur41Ranchi30SC25Dehradun25Panaji24Guwahati20Jabalpur19Varanasi5T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A305Section 80G138Exemption84Section 1139Addition to Income34Section 143(3)26Charitable Trust24Section 80G(5)23Section 1020

ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

In the result, the both appeals of the assessee are allowed for\nstatistical purposes

ITA 627/JPR/2024[NA]Status: DisposedITAT Jaipur04 Apr 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vikash Rajvanshi, C.AFor Respondent: Shri P.P. Meena, CIT-DR
Section 12ASection 80G

charitable objects of the trust. The objects of the trust are charitable in nature\n\n10\nITA No. 627 & 628/JPR/2024

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

ITA 537/JPR/2023[2018-19]Status: DisposedITAT Jaipur

Showing 1–20 of 432 · Page 1 of 22

...
Section 13(3)20
Condonation of Delay19
Limitation/Time-bar17
02 Jan 2024
AY 2018-19
For Appellant: Anoop Bhata CA &For Respondent: Shri Ajay Malik, CIT
Section 11Section 143(2)Section 143(3)Section 263

trust where substantial expenses (primarily salary\npayments) have not been made for charitable purposes and therefore\nthe trust has violated

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ITA 427/JPR/2023[NA]Status: DisposedITAT Jaipur02 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Vikash Rajvanshi (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 80GSection 80G(5)

trust should be treated as Charitable Trust instead of Religious Trust. 10 Mandir Shree Bhairav Ji Trust vs. CIT Exemption

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust must be looked into and those objects could be either charitable or religious in nature or both charitable or religious

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust must be looked into and those objects could be either charitable or religious in nature or both charitable or religious

SHRI MERH KSHTRIYA SABHA,AJMER vs. CIT(APPEALS), DELHI

ITA 632/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 May 2024AY 2016-17
For Appellant: NoneFor Respondent: Shri Anup Singh (Addl.CIT)
Section 11(1)Section 115BSection 12ASection 142Section 142(1)Section 143(2)Section 80G

trust, or a wholly\nreligious and charitable trust ie mixed purpose trust. It was pointed out to the\nA/R that

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

trust after applying the same for charitable or religious purposes in India. Therefore, the money applied by the trust for charitable

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025
Section 12(1)Section 12ASection 80G

Charitable Trust v. CIT [2015] 61 taxmann.com 283\n(Chandigarh - Trib.), the assessee-trust filed an application for registration under

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

ITA 155/JPR/2025[2025-26]Status: DisposedITAT Jaipur23 Sept 2025AY 2025-26

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

For Appellant: Mr. Ankit Chokshi, CA, Ld. AR (thro. VC)For Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12ASection 17

charitable trust and since the object and purpose of the trust was confined only to a particular religious community, the same

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

ITA 708/JPR/2024[2023-24 ]Status: DisposedITAT Jaipur20 Dec 2024
Section 12A

charitable trust. Income derived from property held\nby such public trust as well as voluntary contributions received by the said

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1185/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

charitable trust under the Rajasthan Public Trust Act, 1959 (refer clause (iv) PB 4). The trust is established on dt.28-

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.A
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

ITA 290/JPR/2020[2011-12]Status: DisposedITAT Jaipur13 Jul 2021AY 2011-12
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Rajendra Singh (CIT)
Section 10Section 12ASection 154Section 24Section 263Section 297

trust is partly religious and partly charitable. As such, it appears to me that that part of the income of the trust

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.A
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose

SAMYAK GYAN PRACHAR PRASAR TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ITA 1438/JPR/2024[2023-2024]Status: DisposedITAT Jaipur08 Jul 2025AY 2023-2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Shri Ajey Malik, CIT –DR (Thru” V.C.)
Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable & religious trust and not only as religious trust. 3. Under the Facts, Circumstances and legal position of the case

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

ITA 813/JPR/2024[AY 2009-10]Status: DisposedITAT Jaipur11 Aug 2025
Section 250

Trust Towards the charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

ITA 812/JPR/2024[AY 2007-08]Status: DisposedITAT Jaipur11 Aug 2025
Section 250

Trust Towards the charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 717/JPR/2024[2008-09]Status: DisposedITAT Jaipur11 Aug 2025AY 2008-09

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Trust Towards the charitable objects of the Appellant Trust. 5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 811/JPR/2024[AY 2016-17]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Trust Towards the charitable objects of the Appellant Trust. 5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

ITA 731/JPR/2024[AY 2008-09]Status: DisposedITAT Jaipur11 Aug 2025
Section 250

Trust Towards the charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred