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6 results for “charitable trust”+ Section 54clear

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Key Topics

Section 12A20Section 80G(5)8Section 12A(1)(ac)6Section 234E6Section 2005Exemption5Section 80G4Section 83Section 2(15)3

SHRIYA DEVI MATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

In the result both the appeals of the assessee are allowed for statistical

ITA 348/JODH/2024[2024-25]Status: DisposedITAT Jodhpur21 Apr 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 12ASection 2Section 80GSection 80G(5)

54-59, 66-69). 9. Without prejudice to above, the objects of the trust had been welfare activities by the society to provide educational and medical help to the people by the society at large, in addition to run Dharamshala at no profit and no loss and that does not disentitle the trust from registration. 9. From the record

CLG UNIVERSAL FOUNDATION,JODHPUR vs. CIT ( EXEMPTION),, JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

Natural Justice3
ITA 227/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 2(15)Section 8Section 80G(5)

charitable institution • Bogus salary expenses of Rs. 10,83,000/- & Rs. 14,54,900/- shown for F.Y. 2021-22 & 2022-23 for meagre activities that too proved non genuine. • No bills/vouchers were produced to justify any expense debited in books, thus the same are also non genuine. • Directors could not give any justification for what work remuneration

CLG UNIVERSAL FOUNDATION,JODHPUR vs. CIT(EXEMPTION), JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

ITA 280/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 2(15)Section 8Section 80G(5)

charitable institution • Bogus salary expenses of Rs. 10,83,000/- & Rs. 14,54,900/- shown for F.Y. 2021-22 & 2022-23 for meagre activities that too proved non genuine. • No bills/vouchers were produced to justify any expense debited in books, thus the same are also non genuine. • Directors could not give any justification for what work remuneration

CLG UNIVERSAL FOUNDATION ,JODHPUR vs. CIT(EXEMPTION),, JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

ITA 192/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 2(15)Section 8Section 80G(5)

charitable institution • Bogus salary expenses of Rs. 10,83,000/- & Rs. 14,54,900/- shown for F.Y. 2021-22 & 2022-23 for meagre activities that too proved non genuine. • No bills/vouchers were produced to justify any expense debited in books, thus the same are also non genuine. • Directors could not give any justification for what work remuneration

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

54 taxamann.com 200 (Bombay HC) 2. Qatalys Software Technologies (P) Ltd vs. Union of India (2020) 115 taxmann.com 345 (High Court of Madras) 3. Dr. AmritLalMangal vs. Union of India [2015] 62 taxamnn.com 310 (High Court of Punjab and Haryana) 4. Biswajit Das vs. Union of India [2019] 103 taxmann.com 290 (High Court of Delhi) The appellant has mainly submitted

SHRIYA DEVI MATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

In the result both the appeals of the assessee are allowed for statistical

ITA 349/JODH/2024[2024-25]Status: DisposedITAT Jodhpur21 Apr 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 12ASection 2Section 80GSection 80G(5)

54-59, 66- 69) Even otherwise, objects of the trust had been welfare of the society to provide educational and medical help to the society at large 100 to חות in addition Dharamshala at no profit no loss does not disentitle the trust from registration. Without prejudicing to the above, it is submitted that even if any activity is beyond