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12 results for “charitable trust”+ Section 115clear

Sorted by relevance

Karnataka446Delhi184Chennai130Mumbai118Bangalore64Hyderabad63Jaipur27Chandigarh20Pune17Allahabad17Calcutta16Ahmedabad15Visakhapatnam12Lucknow12Indore11Rajkot7Kolkata7Agra7Amritsar6Nagpur5Jodhpur5Telangana5SC4Patna2Rajasthan2Panaji2Cuttack1Andhra Pradesh1Surat1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 1136Section 1516Section 2(15)16Section 12A14Exemption12Section 143(3)8Survey u/s 133A8Addition to Income3Section 682

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

ITA 557/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Mar 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 11Section 32Section 68

charitable purpose as per provisions of Section 11 of the Act. The appellant in the course of assessment proceeding has submitted the complete details of donors giving their name and address. The appellant trust has duly discharged its onus as cast upon it by furnishing the name and address of the donors. The A.0. has not doubted the identity

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

Charitable Trust2
Disallowance2
ITA 557/LKW/2018[2014-15]Status: Disposed
ITAT Lucknow
28 Jun 2019
AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

Section 11

charitable purpose as per provisions of Section 11 of the Act. The appellant in the course of assessment proceeding has submitted the complete details of donors giving their name and address. The appellant trust has duly discharged its onus as cast upon it by furnishing the name and address of the donors. The A.0. has not doubted the identity

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

PT. RAJENDRA PRASAD SMARAK TRUST,BAREILLY vs. THE C.I.T. (E), LUCKNOW

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

ITA 2/LKW/2021[NA]Status: DisposedITAT Lucknow04 Aug 2022

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

Section 12A

trust deed and has also held that necessary approvals/permissions for implementing the objects, have not been obtained, which findings are contrary to the facts on record. Learned counsel for the assessee has prayed that since objects of the assessee are charitable in nature and such objects and activities of the assessee have not been adversely commented therefore, learned CIT (Exemptions

M/S BABU HAR GOVIND DAYAL TRUST,LUCKNOW vs. INOCME TAX OFFICER-(EXEMPTION), LUCKNOW

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

ITA 301/LKW/2018[2009-10]Status: DisposedITAT Lucknow28 Jul 2022AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 M/S Babu Har Govind Dayal Trust V. The Ito (Exemption) 26/1-G, Wazir Hasan Road Lucknow Near Gokhle Marg Lucknow Tan/Pan:Aabtb2939E (Appellant) (Respondent) Appellant By: Shri A. P. Sinha, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 06 07 2022 Date Of Pronouncement: 28 07 2022 O R D E R

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 115Section 115BSection 12ASection 143

Charitable Trust registered under section 12A of the Income Tax Act, 1961; that the return of income for the year under consideration was filed on 21.7.2010, declaring NIL income; that the assessment was completed under section 143 (3) of the Act at Page 3 of 11 an income of Rs.1,27,46,700/- after making addition under section 115