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.

6 results for “charitable trust”+ Section 2(24)(iia)clear

Sorted by relevance

Mumbai67Delhi54Pune31Chennai27Cochin27Ahmedabad24Bangalore20Chandigarh20Kolkata15Jaipur13Nagpur8Rajkot6Visakhapatnam6Lucknow6Indore5Agra4Hyderabad4Karnataka3Patna3Amritsar3Raipur2Panaji2Varanasi2Jodhpur2SC1Cuttack1Surat1

Key Topics

Section 115B18Section 1488Addition to Income6Section 133(6)4Section 114Exemption4Charitable Trust3Section 12A2Section 153C2

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 trust or institution by way of any anonymous donation shall be included in its total income and taxed at the rate of 30%. Anonymous donation to wholly religious trusts or institutions will not be taxed. 6.1.4 Anonymous donation has been defined in the new section to mean any voluntary contribution referred to in section 2(24) (iia

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

In the result, appeal of the Revenue stands dismissed

Section 142(1)2
Section 682
Unexplained Money2
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

trusts or institutions will not be taxed. 6.1.4 Anonymous donation has been defined in the new section to mean any voluntary contribution referred to in section 2(24) (iia) of the Act, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other

INCOME TAX OFFICER (E), LUCKNOW vs. ARCHISHA EDUCATIONAL TRUST, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 242/LKW/2020[2016-17]Status: DisposedITAT Lucknow09 Feb 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

charitable trust or institution by way of any anonymous donation shall be included in its total income and taxed at the rate of 30%. Anonymous donation to wholly religious trusts or institutions will not be taxed. Anonymous donation has been defined in the new section to mean any voluntary contribution referred to in section 2(24) (iia

ARCHISHA EDUCATIONAL TRUST,LUCKNOW vs. THE INCOME TAX OFFICER, EXEMPTION, WARD, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 195/LKW/2020[20161-7]Status: DisposedITAT Lucknow09 Feb 2021

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

charitable trust or institution by way of any anonymous donation shall be included in its total income and taxed at the rate of 30%. Anonymous donation to wholly religious trusts or institutions will not be taxed. Anonymous donation has been defined in the new section to mean any voluntary contribution referred to in section 2(24) (iia

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from