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.

529 results for “charitable trust”+ Section 34clear

Sorted by relevance

Karnataka529Delhi522Mumbai467Chennai261Bangalore196Pune145Jaipur106Ahmedabad89Hyderabad83Kolkata74Surat72Chandigarh62Cochin52Lucknow50Indore46Allahabad34Nagpur32Amritsar32Jodhpur29Visakhapatnam23Cuttack23Agra17Calcutta17Raipur17Panaji14Telangana12Rajkot11SC8Varanasi6Kerala5Dehradun3Rajasthan3Jabalpur3Patna2Andhra Pradesh2Orissa2Punjab & Haryana2T.S. THAKUR ROHINTON FALI NARIMAN1Guwahati1

Key Topics

Section 26035Addition to Income30Depreciation16Charitable Trust15Section 3214Exemption13Section 1112Set Off of Losses10Deduction

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

WP/101436/2018HC Karnataka01 Dec 2021

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

trust. 7.7. The repeal was not as much a repeal since the Act of 1920 in terms of schedule-A to the BPT Act was kept in abeyance and it is only Charitable and Religious Act 1863 which has been repealed. 7.8. He submits that by virtue of Section 78 of the Act of 1997, the BPT Act came

PR COMMISSIONER OF vs. M/S YENEPOYA

ITA/546/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Charitable Trust 7/22 from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes

Showing 1–20 of 529 · Page 1 of 27

...
9
Carry Forward of Losses8
Section 155
Section 703

THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

ITA/707/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation can Date of Judgment 14-08-2018 I.T.A.No.707/2015 The Commissioner of Income Tax (Exemptions) & another Vs. Jyothy Charitable Trust

THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

ITA/306/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 28Section 32Section 35(2)(iv)

charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

ITA/201/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 32

charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner of Income Tax (Exemptions) & Another Vs. Manipal Hotel & restaurant Management College Trust 7/22 section

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and Date of Judgment 14-08-2018 I.T.A.No.1046/2017 Pr. Commissioner of Income Tax and another Vs. M/s G.M.Education Trust 7/22 section 29 provides

THE COMMISSIONER OF vs. THE KARNATAKA STATE

ITA/106/2016HC Karnataka27 Sept 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 11Section 11(2)Section 12Section 143(1)Section 143(2)Section 260

trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income-tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

charitable or religious Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 9/27 purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

ITA/319/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/535/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income Date of Judgment 14-08-2018 I.T.A.No.535/2017 Pr.Commissioner of Income Tax(Exemptions) & Another Vs. M/s. Medical Relief Society of South Kanara 7/22 from

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/539/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act Date of Judgment 14 -08-2018 I.T.A.No.539/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/22 deals with chargeability of income

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/536/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and Date of Judgment 14 -08-2018 I.T.A.No.536/2017 Pr. Commissioner of Income Tax (Exemptions) & another

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

ITA/548/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income Date of Judgment 14 -08-2018 I.T.A.No.548/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Yenepoya University 7/22 from profits and gains

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

ITA/531/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act Date of Judgment 14 -08-2018 I.T.A.No.531/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/22 deals with chargeability of income

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

ITA/549/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/537/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

ITA/534/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

ITA/547/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from Date of Judgment 14 -08-2018 I.T.A.No.547/2017 Pr. Commissioner

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

ITA/533/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from Date of Judgment 14 -08-2018 I.T.A.No.533/2017 Pr. Commissioner