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4 results for “charitable trust”+ Carry Forward of Lossesclear

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Mumbai426Karnataka247Delhi154Bangalore140Ahmedabad90Jaipur61Kolkata50Pune49Chandigarh45Chennai39Hyderabad32Cochin29Lucknow24Visakhapatnam23Surat16Indore13Amritsar13Cuttack12Allahabad10Nagpur9Rajkot9Telangana9Raipur7Varanasi6Jodhpur4SC3Patna2Dehradun2Ranchi2Guwahati2Agra1Orissa1Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 12A13Section 234E6Section 2005Section 115B4Section 200A3Charitable Trust3Exemption3Deduction2

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

Loss). Though these figures were there in Audited Accounts.Copy of relevant page of ITR is enclosed refer page no.172-173 of Paper Book. 2.3. Now once the AO added /increased the Income then its was his first Duty to allow Capital expenditure of Rs. 44,26,340/- against the Increased Income. This the AO did not do so resulting in unjust

REODAR WELFARE FOUNDATION,SIROHI vs. CIT EXEMPTION, JAIPUR

In the result, both the above appeals of the Assessee are allowed for statistical purposes

ITA 58/JODH/2025[2025-26]Status: DisposedITAT Jodhpur30 Oct 2025AY 2025-26

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 12A

carrying out welfare activities in rural areas. The application for registration under section 12AB was filed in Form 10AB on 14.06.2024. The assessee furnished Memorandum of Association, certificate of incorporation, audited financial statements for F.Ys. 2020-21, 2021-22, 2022-23, ITRs for A.Ys. 2022-23 to 2024-25, details of members and Form 10AC in support of its claim

REODAR WELFARE FOUNDATION, SIROHI vs. CIT EXEMPTION, JAIPUR

In the result, both the above appeals of the Assessee are allowed for statistical purposes

ITA 57/JODH/2025[2025-26]Status: DisposedITAT Jodhpur30 Oct 2025AY 2025-26

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 12A

carrying out welfare activities in rural areas. The application for registration under section 12AB was filed in Form 10AB on 14.06.2024. The assessee furnished Memorandum of Association, certificate of incorporation, audited financial statements for F.Ys. 2020-21, 2021-22, 2022-23, ITRs for A.Ys. 2022-23 to 2024-25, details of members and Form 10AC in support of its claim

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

loss to the Revenue / Income Tax Department. The Hon'ble Supreme Court in the case of Hindustan Steels Ltd. vs. State of Orissa (supra) inter alia held as under:-"An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceedings, and penalty will not ordinarily be imposed unless the party obliged