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5 results for “charitable trust”+ Section 12A(1)(ab)clear

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Key Topics

Section 12A38Section 26312Exemption5Section 124Natural Justice3Section 12A(1)(ac)2Section 143(3)2Charitable Trust2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

ab-initio, the same may kindly be quashed. 2. The Id. CIT(E), Jaipur seriously erred in law as well as on the facts of the case in assuming jurisdiction u/s 263 of the Act without recording a specific and categorical finding that the subjected assessment order passed u/s 143(3) dated 12.12.2019 is erroneous and prejudicial to the interest

L N MEMORIAL CHARITABLE TRUST,CHURU vs. CIT (EXEMPTION), CIT ( EXEMPTION ) JAIPUR

In the result, the appeals in ITA Nos

ITA 473/JODH/2024[2023-24]Status: Disposed
ITAT Jodhpur
24 Jun 2025
AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 12Section 12ASection 12A(1)(ac)

Charitable Trust, A-14 Sainik Colony, Sec.-II, Churu-331001. PAN No. AACTL0231E CIT (Exemption), Jaipur. ITA No. 474/Jodh/2024 Assessment Year 2022-24) Oshi Foundation, Sec-9, Near Shiv Mandir UTT Colony, Bhiwadi Industrial Area, Alwar - 301019. PAN No. AAATO8918M CIT (Exemption), Jaipur. Assessee by Shri Shri Rajesh Bhawsinghka and Shri Divyansh Bhawsinghka, Advocates Revenue by Shri Sajay Dhariwal

OSHI FOUNDATION,SEC SHIV MANDIR UTI COLONY vs. CIT EXEMPTION JAIPUR, CIT EXEMPTION JAIPUR

In the result, the appeals in ITA Nos

ITA 474/JODH/2024[2022-2023]Status: DisposedITAT Jodhpur24 Jun 2025AY 2022-2023

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 12Section 12ASection 12A(1)(ac)

Charitable Trust, A-14 Sainik Colony, Sec.-II, Churu - 331001. PAN No. AACTL0231E CIT (Exemption), Jaipur. ITA No. 474/Jodh/2024 Assessment Year 2022-24) Oshi Foundation, Sec-9, Near Shiv Mandir UTT Colony, Bhiwadi Industrial Area, Alwar - 301019. PAN No. AAATO8918M Assessee by CIT (Exemption), Jaipur. Shri Shri Rajesh Bhawsinghka and Shri Divyansh Bhawsinghka, Advocates Revenue by Shri Sajay Dhariwal

SHREE DIGAMBER JAIN DHARM PRABHAVANA SAMITI,UDAIPUR vs. CIT(EXEMTION), JAIPUR

Appeal is dismissed

ITA 435/JODH/2023[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 12Section 12A

12A(I)(ac)(iii) in Form No. 10AB seeking registration u/s 12AB of IT Act, 1961 primarily on the ground that the assessee was not registered under Rajasthan Public Trust Act, 1959 although its application for registration was pending and the trust was registered on 13.08.2024. 3. As regards the registration under Rajasthan Public Trust

SHREE JAIN SWETAMBAR PRACHIN TIRTH,JODHPUR vs. CIT(EXEMPTION),, JAIPUR

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

ITA 24/JODH/2024[2023-24]Status: DisposedITAT Jodhpur24 Jun 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 12Section 12A

charitable activity as per its objects while rejecting the applicant's claim of registration u/s 12A of the Act is as liable to be rejected. 4. Accordingly, we hold that the Ld. CIT Exemption has acted in hurry and irrational manner while rejecting the appellants application for registration u/s 12AA/12AB of the act, without appreciating merits regarding genuineness of activities