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8 results for “charitable trust”+ Section 153Dclear

Sorted by relevance

Mumbai32Allahabad16Bangalore13Delhi11Chandigarh10Pune9Chennai9Jaipur8Dehradun4Agra3Lucknow2Hyderabad1

Key Topics

Section 153C27Section 2507Section 153D7Section 143(3)5Section 144C5Limitation/Time-bar5Section 69A4Section 1473Addition to Income3Section 143(2)

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

charitable activities is not applicable in the case of the assessee during this year under consideration. Hence, the provisions of section 40(a)(ia) is applicable in this case considering it a business entity. Accordingly, as the assessee trust has not deducted TDS on the aforesaid expenses of as per provisions of section 1940, then the same amount of Rs.2

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

2
ITA 171/JPR/2023[2020-21]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-21

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)
Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

ITA 127/JPR/2023[2020-2021]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-2021

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)
Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

153D of the\nAct\n9. Under the facts and circumstances of the case and in law, Ld. CIT (A)\nerred in holding that on money of Rs.1,42,50,000/- was paid by Assessee.\n10. Under the facts and circumstance of the case and in law, Ld. CIT (A) erred\nin confirming the impugned addition of Rs.78