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9 results for “charitable trust”+ Addition to Incomeclear

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Key Topics

Section 269S4Addition to Income4Section 271D3

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether the ITAT was right in law in deleting the addition of the amount received by the trustees as 'income

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether the ITAT was right in law in deleting the addition of the amount received by the trustees as 'income

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether the ITAT was right in law in deleting the addition of the amount received by the trustees as 'income

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether the ITAT was right in law in deleting the addition of the amount received by the trustees as 'income

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether the ITAT was right in law in deleting the addition of the amount received by the trustees as 'income

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

N.S.S. KARAYOGAM vs. THE COMMISSIONER OF INCOME TAX

ITA/228/2019HC Kerala30 Oct 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN

Section 25Section 269SSection 271DSection 273BSection 8

charitable organisation. It was contended that, under the 2nd proviso to Section 269SS, there exists an exemption because the depositor as well as the acceptor have got agricultural income. It was also contended that the violation if any was only due to the ignorance, which need to be condoned. At the time of hearing afforded to the appellant, the contentions