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6 results for “charitable trust”+ Section 2(47)clear

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Karnataka459Delhi413Mumbai341Chennai174Bangalore149Ahmedabad95Jaipur86Hyderabad67Chandigarh47Kolkata44Pune38Lucknow34Cochin32Cuttack21Indore18Amritsar18Visakhapatnam17Calcutta17Agra16Allahabad10Surat10Raipur8Nagpur7Rajkot7SC7Telangana7Jodhpur6Patna6Kerala5Rajasthan3Varanasi2Ranchi2Dehradun2Orissa2Panaji2Andhra Pradesh1Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A20Section 26312Section 1546Section 116Section 115B5Exemption5Section 143(1)(a)4Section 143(1)3Section 133Charitable Trust

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

section 115BBC as far as the anonymous donations received by it were concerned. Asrightly pointed out by the ITAT itself, the above question cannot be addressed within the narrow scope of the specific wording of some ofthe clauses of the Trust Deed but in the overall context of the actual activities in which the Trust is involved in including imparting

3
Disallowance2
Condonation of Delay2

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

charitable if an institution is engaged in “trade, commerce or business” or provides any service relating to “trade, commerce or business” for which cess, fee or other consideration is received. In the case in hand, the AO despite 44 | P a g e having recorded that though the assessee trust’s activity fall under the ambit of “general public utility

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

47) of section 10, section 11, section 12, section 13A and section 13B of the Act and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. Thus firstly as per above notification and provisions

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

47) of section 10, section 11, section 12, section 13A and section 13B of the Act and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. Thus firstly as per above notification and provisions

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

47,570/- due to failure in uploading of online Form-10B online. Thereafter, assessee-trust submitted physical copy of audit report vide letter dated 07.10.2019 to the Ld. A.O. After that, assessee-trust also submitted an reminder application dated 18.01.2020 and requested to quash the Dushkal Go Sewa Samiti vs. ITO(E) demand. The assessee-trust filed application for Condonation

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

47,570/- due to failure in uploading of online Form-10B online. Thereafter, assessee-trust submitted physical copy of audit report vide letter dated 07.10.2019 to the Ld. A.O. After that, assessee-trust also submitted an reminder application dated 18.01.2020 and requested to quash the Dushkal Go Sewa Samiti vs. ITO(E) demand. The assessee-trust filed application for Condonation