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132 results for “condonation of delay”+ Charitable Trustclear

Sorted by relevance

Chennai491Mumbai400Ahmedabad320Pune282Bangalore207Jaipur186Delhi175Kolkata155Karnataka132Hyderabad99Cuttack50Surat50Chandigarh49Amritsar45Indore45Lucknow42Rajkot34Nagpur32Cochin32Visakhapatnam30Patna23Jodhpur19Raipur18Agra17Jabalpur8Ranchi8Guwahati5Allahabad5Panaji5Varanasi5Calcutta3Dehradun2SC2Himachal Pradesh2Andhra Pradesh1

Key Topics

Section 234E84Section 12A38TDS21Section 12A(2)16Exemption10Section 2606Section 260A5Section 12(2)4Section 143(3)

COMMISSIONER OF vs. MOOKAMBIKA TEMPLE

ITA/170/2016HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11(2)Section 14Section 15Section 260

Trust? 4. Whether the Tribunal is directing the CIT to condone delay in filing Form No.10 and consider the claim of assessee with regard to claim under section 11(2) even when the assessing authority had rightly denied claim in accordance with law? Date of Judgment 30-08-2018 I.T.A.No.170/2016 Commissioner of Income Tax (Exemptions) & Anr. Vs. Mookambika Temple

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44117/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Showing 1–20 of 132 · Page 1 of 7

4
Section 1484
Reopening of Assessment4
Survey u/s 133A4
Section 10(20)Section 12ASection 143

trust is established, the judgments on which reliance is placed and later has rightly come to the conclusion that the delay is a bonafide one and therefore, it requires to be condoned. It has also taken note of the parliamentary legislation which was passed by the Government Major Ports, the nature of work the assessee is carrying

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44120/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

trust is established, the judgments on which reliance is placed and later has rightly come to the conclusion that the delay is a bonafide one and therefore, it requires to be condoned. It has also taken note of the parliamentary legislation which was passed by the Government Major Ports, the nature of work the assessee is carrying

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44118/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

trust is established, the judgments on which reliance is placed and later has rightly come to the conclusion that the delay is a bonafide one and therefore, it requires to be condoned. It has also taken note of the parliamentary legislation which was passed by the Government Major Ports, the nature of work the assessee is carrying

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44116/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

trust is established, the judgments on which reliance is placed and later has rightly come to the conclusion that the delay is a bonafide one and therefore, it requires to be condoned. It has also taken note of the parliamentary legislation which was passed by the Government Major Ports, the nature of work the assessee is carrying

COMMISSIONER OF INCOME TAX vs. M/S. ST. GEORGE

Appeal is dismissed at the stage of

ITA/191/2014HC Karnataka20 Jan 2015

Bench: B.VEERAPPA,N.KUMAR

Section 12ASection 260A

Charitable Trust, OMBR Layout, 3rd Main, 4th Cross, Banaswadi, Bangalore -43 …RESPONDENT (By Sri. A. Shankar & Sri. M. Lava, Advs.) . . . . - 2 - This I.T.A. is filed under Section 260A of the Income Tax Act, 1961, arising out of order dated 03.01.2014 passed in ITA No.783/Bang/2013, for the Assessment Year 2009-10 praying to : (i) Decide the foregoing question of law and/or

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

WP/39434/2013HC Karnataka03 Aug 2017

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Section 1Section 2(1)

charitable. An educational institution cannot charge such fees as are not required for the purpose of fulfilling that object. In view of the said decision, the petitioners have charged only for paying the salary, etc. to the teachers and not for paying the gratuity. 27 17. Relying on the Apex Court judgment in case of COMMISISONER OF INCOME TAX (CENTRAL

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/252/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/251/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/253/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/250/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/279/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

TRUST SY NO.122 & 124,CBIT SRINIVASPURA ROAD TORADEVANDA HALLI (V) KOLAR- 563 101 61 BY ITS SECRETARY SRI V KRISHNA REDDY S/O SRI LATE BENKATASWAMY AGED 52 YEARS. ... PETITIONER (BY SRI. S R SHIVA PRAKASH, ADVOCATE & SRI.CHAITANYA V.M., ADVOCATE) AND: 1. UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI NEW DELHI