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10 results for “charitable trust”+ Section 276clear

Sorted by relevance

Karnataka426Mumbai50Delhi50Bangalore46Hyderabad39Jaipur18Calcutta16Ahmedabad16Allahabad12Chennai11Rajkot10Lucknow10Kolkata8Chandigarh6Nagpur4Pune4Rajasthan3Agra3Visakhapatnam2Indore2SC2Telangana2Amritsar1Cuttack1Andhra Pradesh1

Key Topics

Section 6921Natural Justice9Addition to Income8Section 132A7Section 133A7Unexplained Investment7Search & Seizure7Survey u/s 133A7Undisclosed Income

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

ITA 276/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G, the ld. CIT (Exemption) noted that the application for registration under section 12AB of the act had been rejected vide his order dated 27.12.2024 and consequently, the condition laid down in clause (i) of sub section (5) of section

7
Section 12A4
Section 80G(5)2
Section 80G2

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

ITA 277/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G, the ld. CIT (Exemption) noted that the application for registration under section 12AB of the act had been rejected vide his order dated 27.12.2024 and consequently, the condition laid down in clause (i) of sub section (5) of section

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 390/LKW/2014[2003-04]Status: DisposedITAT Lucknow08 Mar 2019AY 2003-04

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 392/LKW/2014[2005-06]Status: DisposedITAT Lucknow08 Mar 2019AY 2005-06

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 394/LKW/2014[2007-08]Status: DisposedITAT Lucknow08 Mar 2019AY 2007-08

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 396/LKW/2014[2009-10]Status: DisposedITAT Lucknow08 Mar 2019AY 2009-10

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 391/LKW/2014[2004-05]Status: DisposedITAT Lucknow08 Mar 2019AY 2004-05

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 395/LKW/2014[2008-09]Status: DisposedITAT Lucknow08 Mar 2019AY 2008-09

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 393/LKW/2014[2006-07]Status: DisposedITAT Lucknow08 Mar 2019AY 2006-07

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

276/- 6. The Assessing Officer after noting down the investments made by the assessee on the basis of DVO’s report and other adjustments, allowed the benefit of declaration made by Shri. K. N. Singh Patel during ITA No.390 to 396/LKW/2014 Page 7 of 40 the respective assessment years. The respective assessment years for which Shri. K. N. Singh Patel

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22
Section 143(2)Section 32

276 ITR 165 (Guj), C.P.A. Yoosuf vs. ITO (1970) 77 ITR 237\n(Ker.), CIT vs. Bharat General Reinsurance Co. Ltd. (1971) 81 ITR 303\n(Del), CIT vs. Archana R. Dhanwatey (1981) 24 CTR (Bom) 142: (1982)\n136 ITR 355 (Bom)\n12. Thus, the Tribunal at Pune has not only considered the decision of\nthe Hon'ble Mumbai High