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6 results for “charitable trust”+ Section 56(2)(vii)clear

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Karnataka453Delhi169Mumbai104Bangalore59Hyderabad52Chandigarh35Lucknow29Chennai28Jaipur23Pune17Calcutta16Ahmedabad14Indore13Agra8Kolkata6Amritsar5Rajkot5Kerala5Varanasi4Rajasthan3SC3Telangana3Cuttack2Visakhapatnam2Surat1T.S. THAKUR ROHINTON FALI NARIMAN1Patna1Nagpur1Raipur1Andhra Pradesh1

Key Topics

Section 12A15Section 80G10Section 107Section 80G(5)(vi)5Section 115Exemption4Section 2633Section 373Section 143(3)3Addition to Income

ACIT(E), CIR -1, KOLKATA, KOLKATA vs. WEST BENGAL TRANSPORT WORKERS SOCIAL SECURITY SCHEME, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1406/KOL/2016[2011-12]Status: DisposedITAT Kolkata26 Feb 2019AY 2011-12

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviacit(E), Vs West Bengal Transport Workers Circle-1, 5Th Floor, Social Security Scheme, 10B, Middleton Row, 6, Church Lane, 4Th Floor, Kolkata-700071. Kolkata-700001. Pan-Aaalw0133G (Appellant) (Respondent) Appellant By Sh. Sankar Halder, Addl. Cit, Sr.Dr Respondent By Sh.S.M.Surana, Advocate Date Of Hearing 29.11.2018 Date Of Pronouncement 26.02.2019 Order Per S.S. Viswanethra Ravithis Appeal Filed By The Revenue Against The Order Dated 26.04.2016 Passed By Cit(A)-25, Kolkata For Ay 2011-12 Of The Income Tax Act, 1961 (In Short “Act”).

Section 12Section 2(1)(a)Section 2(24)Section 2(31)Section 3

charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause

3
Deduction2
Disallowance2

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 146/KOL/2021[2016-17]Status: DisposedITAT Kolkata22 Jul 2021AY 2016-17

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

Section 135Section 143(3)Section 263Section 263(1)Section 37Section 80G

56,04,96,630/- under the normal computation provision and Rs. 78,49,34,237/- under MAT provision. According to Ld. A.R, the assessee’s case was selected for scrutiny through CASS and in response to the notice issued by the AO u/s 143(2) and 142(1) of the Act, the assessee had filed all the requisite details, information

M/S. MOHANLAL MAHENDRA KUMAR PATNI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1463/KOL/2017[--------------]Status: DisposedITAT Kolkata04 Jul 2018

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1463/Kol/2017 Assessment Years : 2016-17 M/S Mohanlal Mahendra Kumar Patni. -Vs- Cit(E), Kolkata [Pan: Aaatm 8500 F ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.K. Tiwari, CIT
Section 10Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— 53[(i) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 1254[* * *]55[***] 56[or clause (23AA)] 57[or clause

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 233/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

vii) Fund of the Trust was utilized for personal travel purposes, which could not be correlated with education activities. (viii) Several instances were there in which Trust fund was not utilized for education purposes. Assessment Year: 2013-2014 Gopsai Avinandan Sangha (ix) Huge expenditure was incurred on advertisement, hence it was inferred that the trust was running commercial activities

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 232/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

vii) Fund of the Trust was utilized for personal travel purposes, which could not be correlated with education activities. (viii) Several instances were there in which Trust fund was not utilized for education purposes. Assessment Year: 2013-2014 Gopsai Avinandan Sangha (ix) Huge expenditure was incurred on advertisement, hence it was inferred that the trust was running commercial activities

I.T.O.(EXEMPTION), WARD-1(1), KOLKATA, KOLKATA vs. CAMELLIA EDUCARE TRUST, KOLKATA

In the result, appeal of the revenue is dismissed and Cross

ITA 646/KOL/2022[2020-2021]Status: DisposedITAT Kolkata30 May 2023AY 2020-2021

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2020-21

For Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 139Section 143(1)

vii) Status - AOP/BOI (viii) Sub-status given - Public Charitable Trust (ix) Aggregate annual receipts - Rs. 0/-. 3.2. In respect of details pertaining to ‘Forms’ it is stated as ‘No forms filed’. It is claimed that Form 10B was filed electronically by the assessee on 30.03.2021, copy of which is placed in the paper book. On the computation of total income