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13 results for “charitable trust”+ Section 246Aclear

Sorted by relevance

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Key Topics

Section 234E57Section 200A26Section 15421Section 143(1)18Section 1116Section 220(2)12Section 143(3)11Section 246A8Rectification u/s 1547TDS

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

ITA 1221/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Aug 2024AY 2021-22
For Appellant: \n1. \"A) On the facts and circumstances of the case and in law
Section 12ASection 143(1)Section 244ASection 245Section 250Section 80G

charitable or religious purposes, or which is of the nature referred to in sub- clause (iia) of clause (24) of section 2, or which is of the nature referred to in sub- section (4A) of section 11, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section

6
Exemption5
Deduction4

NEW BOMBAY MERCHANTS EDUCATIONAL FOUNDATION,NAVI MUMBAI vs. ACIT, CPC BANGALORE

In the result, the appeal of assesseeis allowed

ITA 2690/MUM/2025[2018-2019]Status: DisposedITAT Mumbai11 Jun 2025AY 2018-2019

Bench: Shri Pawan Singh & Smt. Renu Jauhri(Physical Hearing) New Bombay Merchants Educational Acit (E),-2(2), Mumbai Foundation, Vs The Sugar Market Assc. 1St Floor, Central Facility Bldg Fam Market 1, Phase 2, Turbhe Navi Mumbai, Maharashtra-400703. [Pan No. Aaatn2984J] Appellant / Assessee Respondent / Revenue Assessee By Shri Pradeep Kapasi Ca Revenue By Ms. Sujatha Iyangar, Sr. Dr Date Of Institution Of Appeal 18.04.2025 Date Of Hearing 02.06.2025 Date Of Pronouncement 11.06.2025 Order Under Section 254(1) Of Income Tax Act

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 143(2)Section 154Section 2(15)Section 234BSection 246A

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of NFAC/ ld. CIT(A) dated 18.02.2025for A.Y. 2018-19.The assessee has raised the following revised grounds of appeal: “Ground No. 1 : Ex-parte Order The ld. CIT(A) erred in law and on facts in parting

NEW BOMBAY MERCHANTS EDUCATIONAL FOUNDATION,NAVI MUMBAI vs. ACIT, CPC BANGALORE, CPC BANGALORE

In the result, the appeal of the assessee bearing ITA No

ITA 6916/MUM/2024[2016-2017]Status: HeardITAT Mumbai24 Feb 2025AY 2016-2017

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

For Appellant: NoneFor Respondent: Ms. Monika H Pande,SR AR)
Section 11Section 143(1)Section 143(1)(a)Section 234BSection 246ASection 250

section 143(1)of the Act, date of order21/02/2018. 2. The assesseehas taken the following grounds of appeal:- “GROUND NO. 1: FAILURE OF CIT(A) TO ALLOW EXEMPTION U/S. 11 OF ADDL/JCIT(A)-5 CHENNAI DT, 22.10.2024. GROUND NO.1 : FAILURE OF CIT(A) TO ALLOW EXEMPTON U/S 11 OF RS.86,80,000 The Id. CIT(A) erred in laws

JASLOK HOSPITAL & RESEARCH CENTRE,MUMBAI vs. ASST DIT (E)-II (1), MUMBAI

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

ITA 4803/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10
For Appellant: Shri Madhur AgarwalFor Respondent: Shri R.A.Dhyani
Section 11Section 143Section 143(3)Section 154Section 2Section 2(13)Section 246A

246A of the Act. 1.3. The appellant prays that the order passed under section 143 (3) of the Act be treated as null and void and accordingly be set aside. 2.1 On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in denying the benefit of exemption under section

SMT. HIRABEN DHANJI VALJI VELANI FOUNDATION ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) , MUMBAI

Accordingly, Ground No. 1 to 3 raised by\nthe Appellant are allowed while Ground No

ITA 3320/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Aug 2024AY 2020-21
Section 11Section 119(2)(b)Section 143(1)Section 246A

246A.\nOn the facts and in the circumstances of the case and in law,\nthe learned ADDL/JCIT(A)-4, Delhi erred in upholding the\nintimation assessment year 2020-21 issued under section\n143(1)".\n3.\nWhen the appeal was taken up for hearing, the Learned\nAuthorised Representative for the Appellant submitted that vide,\nintimation order, dated 30/12/2021, issued under Section

M/S ALUBOUND DACS INDIA PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 3663/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2024AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Alubound Dacs India Private Dy. Cit, Circle-6(1)(1) Limited Mumbai 301, T V Industrial Estate, Vs. Behind Glaxo, Ahire Road, Worli, Mumbai-400 030

For Appellant: Ms. Simoni ChouhanFor Respondent: Shri Manoj Kumar Sinha
Section 135Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 246ASection 250Section 36(1)(va)Section 80G

Charitable Trust, Surendranagar, Gujarat 15,00,000 M/s. Bharat Education Society’s Neral Rs.10,00,000/- AAATB0196Q School Building All India Social Education Trust Rs.10,00,000/- AACTA 1516D 3 M/s. Alubound Dacs India Private Limited vs. Dy. CIT 6. In an appeal before the first appellate authority, the impugned addition was upheld by the ld. CIT(A). The assessee

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have made submissions

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

ITA 5140/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald-Sr.DR
Section 200ASection 234E

Charitable Trust. The relevant observations of Hon’ble Karnataka High Court, for ease of reference, could be extracted in the following manner: - 6. We have heard learned Senior Counsel Mr.Kumar and Mr.A.Shankar, appearing for the appellants and Mr.K.V.Aravind, learned counsel appearing for Income Tax Department. 7. We may at the outset record that, learned counsel appearing for both sides have

KUTCHI SARVODAYA NAGAR,MUMBAI vs. INCOME TAX OFFICER (EXEMPTIONS) - 1(4), MUMBAI

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

ITA 4127/MUM/2023[2014-15]Status: DisposedITAT Mumbai03 May 2024AY 2014-15

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailkutchi Sarvodaya Nagar Vs. Income Tax Officer P.L. Lokhande Marg, (Exemptions)-1(4) Near Narayan Guru High Piramal Chambers, School, Govandi, Lal Baug, Parel, Mumbai – 400043 Mumbai - 400012 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk0678E Appellant .. Respondent Appellant By : Pradip Kapasi Respondent By : P.D. Chougule Date Of Hearing 22.04.2024 Date Of Pronouncement 03.05.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac For A.Y. 2014-15. The Assessee Has Raised The Following Grounds Before Us: “I. Ground No. 1: Failure To Issue Notice U/S. 250 The Id. Cit(A) Erred In Law & On Facts In Failing To Issue Notice For Furnishing Written Submissions And/Or Hearing Of Appeal As Required U/S 250(1), (2) & (6B) Read With The Faceless Appeal Scheme, 2021 Issued Under Notification No 139/2021 Dt 28.12.2021 Of The Act & In Particular Not Allowing The Appellant To Furnish Its Submissions. Your Appellant Prays That An Order Passed Without Issuing Notice U/S. 250 Be Quashed Ii Ground No. 2: Failure To Give Opportunity Of Hearing By Cit(A) The Id. Cit(A) Erred In Law & On Facts In Passing An Order In Appeal Without Giving An Opportunity Of Hearing, Orally Or Virtually, As Required By The Provisions Of The Act. Rules, Scheme, Notifications & Circulars & The Decisions Of The Courts & In Particular The Decision In The Cases Of Ba Continuum India (P.) Ltd., 125 Taxmann.Com 180 (Bom.) & Sanjay Aggarwal, 127 Taxmann.Com

For Appellant: Pradip KapasiFor Respondent: P.D. Chougule
Section 143(3)Section 154Section 234ASection 234BSection 246ASection 250Section 250(1)

246A on 01.02.2017 before CIT(A) against the main order dt. 28.12.2016 passed u/s. 143(3) under Acknowledgement No. 608794081010217 (Appeal No. CIT(A) 1, MUMBAI / 10937/2016-17) was pending for disposal Your appellant strongly submits that there was no error or mistake in order of assessment which was apparent on records. Your appellant pleads that the impugned order passed