BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

429 results for “charitable trust”+ Section 138clear

Sorted by relevance

Karnataka429Delhi142Mumbai78Ahmedabad34Chennai23Jaipur19Bangalore17Calcutta16Chandigarh15Pune12Lucknow11Hyderabad9Agra6Cochin5Telangana4Patna4Indore3Cuttack2Nagpur2Amritsar2Andhra Pradesh2Rajasthan2Punjab & Haryana1Dehradun1SC1Surat1Kolkata1

Key Topics

Addition to Income49Section 12A11Section 2609

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

charitable trust, registration was granted to it under Section 12A of the Income Tax Act, 1961 (‘the Act’ for short) on - 5 - 02.06.1986. A survey was conducted in the premises of the assessee on 16.09.2011. According to the DIT (E), the survey revealed that the assessee was running an educational institution on commercial basis and violated

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Showing 1–20 of 429 · Page 1 of 22

...
Section 260

charitable purpose. The levy as also the payment was by reason of the regulatory power vested in the assessee-club to regulate racing in accordance with the rules framed by it, non-compliance with which would result in the jockeys, trainers and others being excluded from participating in racing. The levy had direct nexus with their activity as participants

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

charitable purpose. The levy as also the payment was by reason of the regulatory power vested in the assessee-club to regulate racing in accordance with the rules framed by it, non-compliance with which would result in the jockeys, trainers and others being excluded from participating in racing. The levy had direct nexus with their activity as participants

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

WA/545/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

138], (Hirday Nath Roy) was approved. It was held therein that “before a Court can be held to have jurisdiction to decide a particular matter, it must not only have jurisdiction to try the suit brought, but must also have the authority to pass the orders sought for.” This would mean that the jurisdiction must include (i) the power

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

WA/538/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

138], (Hirday Nath Roy) was approved. It was held therein that “before a Court can be held to have jurisdiction to decide a particular matter, it must not only have jurisdiction to try the suit brought, but must also have the authority to pass the orders sought for.” This would mean that the jurisdiction must include (i) the power

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Trust), to the then Chief Minister of the State of Karnataka. He contended that the relationship of the State Government with the respondent/Law School is inseparable inasmuch as the State provided the initial corpus fund and also the land (eighteen acres) belonging to Bengaluru University was leased initially for a period of thirty years and subsequently, additional five acres

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

CHARITABLE TRUST Vs. THE GOVT. OF TAMIL NADU', (2018) LAWS (MAD)3 918. It is further submitted that right to property has been recognized by Article 17 of Universal Declaration of Human Rights in the year 1948 itself which was diluted by the Parliament by inserting Article 31A in the Constitution. It is further submitted that right to hold property

M/S. UKN ESPERANZA vs. THE STATE OF KARNATAKA

WP/18873/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

WP/12535/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

WP/12522/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

WP/34265/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SRI M DAMODAR REDDY vs. THE STATE OF KARNATAKA

WP/38063/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/25462/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

M/S B & B INFRASTRUCTURE LTD vs. STATE OF KARNATAKA

WP/11386/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

M/S. MEDA CONSTRUCTIONS vs. THE STATE OF KARNATAKA

WP/45817/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

138 AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMETN DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BANGALORE MAHANGARA PALIKE REPRESENTED BY ITS COMMISSIONER. N.R. SQUARE, BENGALURU - 560 002. 3. THE JOINT DIRECTOR TOWN PLANNING (SOUTH), BRUHAT BANGALORE MAHANGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SRI R. SRINIVAS