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2 results for “charitable trust”+ Section 234Eclear

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Chennai140Pune44Karnataka22Mumbai14Allahabad12Kolkata10Cochin8Visakhapatnam5Delhi5Amritsar4Bangalore3Jaipur2Jodhpur2Indore1Hyderabad1Ahmedabad1

Key Topics

Section 12A12Section 1110Section 12A(1)(ac)3Section 80G2Section 143(3)2Exemption2

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 115/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 May 2025AY 2017-18

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

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 142(1)Section 143(2)Section 143(3)Section 250Section 80G

charitable purpose of the trust. Such payment was outgoings in that particular year and was incidental to the carrying out of the objects of the trust. Therefore, the same is to be considered as application of income. 5 Agrasen Medical Relief & Research Society, Jaipur. In view of above, AO be directed to recompute the income by allowing exemption

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1026/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 194JSection 2(15)Section 80G

trust or institution is registered u/s 12AA of the 7 AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY VS ITO, (E), WARD-1, JAIPUR Act. Thus, there is no doubt that the assessee is registered under section 12AA of the IT Act, 1961. In these circumstances, only because assessee could not place on record registration certificate issued u/s 12AA