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.

388 results for “charitable trust”

Sorted by relevance

Mumbai1,669Delhi1,636Chennai1,101Pune788Ahmedabad749Bangalore730Jaipur432Kolkata388Hyderabad290Surat225Cochin173Chandigarh173Amritsar149Indore125Rajkot122Cuttack112Nagpur104Visakhapatnam101Lucknow92Agra61Jodhpur52Patna49Allahabad41Raipur41Ranchi30SC25Dehradun25Panaji24Guwahati20Jabalpur19Varanasi5T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A134Section 80G117Section 80G(5)103Section 1192Exemption92Section 80G(5)(iii)74Section 143(1)68Charitable Trust59Section 12A(1)(ac)

SATYANARAYAN SOMANI FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

ITA 324/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

trust or I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust institution or fund as the case

BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Showing 1–20 of 388 · Page 1 of 20

...
53
Condonation of Delay30
Section 25028
Limitation/Time-bar27
ITA 321/KOL/2024[00]Status: Disposed
ITAT Kolkata
07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

trust or I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust institution or fund as the case

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 499/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11(1)(a)Section 11(2)Section 250

Charitable Trust Addl. CIT v. A.L.N. Rao Charitable Trust [1995] 216 ITR 697/ 83 Taxman [1995] 216 ITR 697/ 83 Taxman

H.P. BUDHIA CHARITABLE TRUST,KOLKATA vs. ITO, (EXP.), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 456/KOL/2021[2016-17]Status: HeardITAT Kolkata19 Jul 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 11Section 11(1)Section 12ASection 143(3)Section 263

Charitable Trust Copies to : (1) H.P. Budhia Charitable Trust, C/o. RSVPC & Company, 41A, A.J.C. Bose Road, Suite No. 613, 6th Floor

PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes”

ITA 456/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable Trust Copies to :(1) Pandanda Cheethamma Madappa Charitable Trust, Apartment-3, 36, Elgin Road, Kolkata-700020 (2) Commissioner of Income

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1501/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

charitable trust, non-profitable, non- commercial and non-political trust for public charitable objects. The ld. AR by filing some

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1500/KOL/2025[----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

charitable trust, non-profitable, non- commercial and non-political trust for public charitable objects. The ld. AR by filing some

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

ITA 261/KOL/2022[2017-18]Status: DisposedITAT Kolkata22 Nov 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

For Appellant: Shri Vinod Kumar Jain, ARFor Respondent: Shri Amitava Bhattacharyya, CIT, DR
Section 143(3)Section 197Section 263Section 40Section 80G

charitable trusts namely, Swarnim Foundation, Vishnu Charitable Trust, Jashidi and HP Bhudia Charitable Trust for which it was alleged that

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 755/KOL/2024[00]Status: DisposedITAT Kolkata12 Jun 2024

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 11(1)Section 12ASection 12A(1)(ac)Section 143(3)Section 80GSection 80G(5)(iii)

Charitable Foundation Trust. Copy of the order forwarded to: 1. Srividya Religious and Charitable Foundation Trust, 18E/15, Kabi Sukanta Road

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 754/KOL/2024[00]Status: DisposedITAT Kolkata12 Jun 2024

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 11(1)Section 12ASection 12A(1)(ac)Section 143(3)Section 80G

Charitable Foundation Trust. Copy of the order forwarded to: 1. Srividya Religious and Charitable Foundation Trust, 18E/15, Kabi Sukanta Road

SUDAMA MAHABIR KEDIA CHARTABLE TRUST,CIT(EXEMPTION) vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

ITA 80/KOL/2024[00]Status: DisposedITAT Kolkata15 May 2024

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Section 80GSection 80G(5)Section 80G(5)(iii)

trust, institution or fund I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta and has received

LIONS CLUB OF CALCUTTA,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

ITA 149/KOL/2024[2023-24]Status: DisposedITAT Kolkata15 May 2024AY 2023-24

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Section 80GSection 80G(5)Section 80G(5)(iii)

trust, institution or fund I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta and has received

M/S. SETH B D GOYAL CHARITABLE TRUST,KOLKATA vs. I.T.O. WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2267/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Apr 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 143(1)Section 143(1)(a)Section 250

Charitable Trust. Copy of the order forwarded to: 1. M/s. Seth B D Goyal Charitable Trust, 40-B, Hariyana Niwas

M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1358/KOL/2024[2019-2020]Status: DisposedITAT Kolkata16 Oct 2024AY 2019-2020

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11(2)(ii)Section 143Section 143(1)Section 250

Charitable Trust. Copy of the order forwarded to: 1. M/s. Seth Chagan Mall Hira Lall Dugar Charitable Trust, 146/2, Bothra

ANANDILALL PODDAR CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 372/KOL/2024[00]Status: DisposedITAT Kolkata15 May 2024

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Sonu Kumar Agarwal, FCAFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR
Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

trust has been carrying on charitable activities since inception. The trust was granted registration u/s. 2 Anandilall Poddar Charitable Trust

JHA EDUCATIONAL TRUST ,KOLKATA vs. ITO(EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 320/KOL/2018[2009-10]Status: DisposedITAT Kolkata29 Nov 2019AY 2009-10

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 10Section 11Section 11(5)Section 12ASection 148Section 80GSection 80G(5)

Charitable Trust. It 5 Jha Educational Trust, AY: 2009-10 was registered as a Public Charitable Trust. It was also

SINDHU CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 420/KOL/2025[2025-26]Status: DisposedITAT Kolkata23 Jul 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 2(31)(iv)Section 80GSection 80G(5)(iii)Section 80G(5)(vi)

Charitable Trust. Copy of the order forwarded to: 1. Sindhu Charitable Trust, C/o. Baid & Company, Chartered Accountants, 10C, Ballygunge Circular

ORIENTAL CHARITABLE FOUNDATION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

Charitable foundation, AY 2017-18 sum was not claimed as application of income since the same was utilized out of corpus fund of the Trust

SHREE RAM TRUST,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 2496/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 May 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm ]

Section 11(1)Section 11(1)(a)Section 11(1)(d)

charitable trust registered u/s. 12A of the Act. The Appellant Trust income for year under this appeal, and the effect

PARROT DIPANKAR CHARITABLE TRUST,GRAM KAKDWIP vs. CIT (EXMPTION), MIDDLETON ROAD KOLKATA

In the result, the appeal filed by the assessee allowed for statistical purposes

ITA 955/KOL/2024[NA]Status: DisposedITAT Kolkata26 Mar 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12ASection 12A(1)Section 80G(5)(iii)

trust u/s 80G(5)(iii) of 2 I.T.A. No. 955/Kol/2024 Assessment Year: NA Parrot Dipankar Charitable Trust. the Act had already