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6 results for “charitable trust”+ Section 12A(1)(aa)clear

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Key Topics

Section 26019Section 12A11Section 126Exemption6Section 10(22)2

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

aa) 5 or clause (ab) of sub-section (1) of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf

THE DIRECTOR OF INCOME TAX vs. M/S. VENKATESHA EDUCATION SOCIETY

ITA/182/2011HC Karnataka10 Jul 2012

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

Section 10(22)Section 12Section 260

aa) of sub-section (1) of section 12A, shall – (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and 10 (b) after satisfying himself

PR COMMISSIONER OF vs. POORNA PRAJANA VIDYA

ITA/187/2017HC Karnataka05 Apr 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 260

charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section 11 of the Act for the assessment years 2008-2009 to 2012-2013. 5. The Assessing Authority however denied the benefit of exemption under Section 11 of the Act and treated the assessee

PR COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. POORNA PRAJANA VIDYA

ITA/188/2017HC Karnataka05 Apr 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 260

charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section 11 of the Act for the assessment years 2008-2009 to 2012-2013. 5. The Assessing Authority however denied the benefit of exemption under Section 11 of the Act and treated the assessee

PR COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. POORNA PRAJANA VIDYA

ITA/190/2017HC Karnataka05 Apr 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 260

charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section 11 of the Act for the assessment years 2008-2009 to 2012-2013. 5. The Assessing Authority however denied the benefit of exemption under Section 11 of the Act and treated the assessee

PR COMMISSIONER OF vs. POORNA PRAJANA VIDYA

ITA/189/2017HC Karnataka05 Apr 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 260

charitable Trust running a Gurukula, Sanskrit College and Vedanta institution which was preceded by execution of a trust deed. The assessee had claimed exemption under Section 11 of the Act for the assessment years 2008-2009 to 2012-2013. 5. The Assessing Authority however denied the benefit of exemption under Section 11 of the Act and treated the assessee