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5 results for “charitable trust”+ Section 271Bclear

Sorted by relevance

Karnataka21Hyderabad10Bangalore9Mumbai5Jaipur3Kolkata3Rajkot2Cochin2Chennai2Jodhpur1Nagpur1Patna1Raipur1Delhi1

Key Topics

Section 271B14Section 1487Section 2636Section 143(3)5Penalty5Addition to Income5Section 133(6)4TDS4Section 1423Section 234B

VIGHNAHARTHA TRUST,MUMBAI vs. DY. CIT (EXEMPTION) CIRCLE 2, MUMBAI

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

ITA 3324/MUM/2023[2011-12]Status: DisposedITAT Mumbai01 Mar 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri S Rifiaur Rahmanvighnahartha Trust, Vs. Dcit(Exemp)C-2, 1605/1606, Hurrah Cumballa Hill, Building City Of Joy, Mntl Te Building, Mulund West, Pedder Road, Mumbai-400080. Dr G.D Marg, Mumbai- 400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatv8040K Appellant .. Respondent Assessee By : Shri Rajeev Khandelwal.Ar Revenue By : Shri Ujjwalkumarchavhan.Sr.Dr Date Of Hearing 06.02.2024 Date Of Pronouncement 01.03.2024 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac) – Delhi / Cit(A) U/S 271B & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Rajeev Khandelwal.ARFor Respondent: Shri UjjwalkumarChavhan.Sr.DR
Section 12ASection 143(3)Section 147Section 148Section 2(13)Section 263
3
Disallowance3
Natural Justice3
Section 271B
Section 273B
Section 44A

charitable trust, were under a bona fide belief that the they are required to get their accounts audited and obtain the audit report under section 12A(b), which was done, and the audit report was filed with the Assessing Officer during the course of assessment proceedings pursuant to the notice dated 26.03.2018 issued under section

SOCIAL EDUCATION AND WELFARE ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER WARD-14(3)(3), MUMBAI

ITA 4605/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Sept 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash, D.R
Section 142Section 143(3)Section 148Section 234BSection 271B

charitable trust being into the activity of construction of toilet and handing over the same to the locality in the slum areas pertaining to the downtrodden of the society. 15. However, the Ld. CIT(A) for the reason best known to him has discussed these facts in para 5.2 and 6.2 of the impugned order without recording, if any, application

SOCIAL EDUCATION AND WELFARE ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER WARD-14(3)(3), MUMBAI

ITA 4606/MUM/2017[2010-11]Status: DisposedITAT Mumbai29 Sept 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash, D.R
Section 142Section 143(3)Section 148Section 234BSection 271B

charitable trust being into the activity of construction of toilet and handing over the same to the locality in the slum areas pertaining to the downtrodden of the society. 15. However, the Ld. CIT(A) for the reason best known to him has discussed these facts in para 5.2 and 6.2 of the impugned order without recording, if any, application

M/S.SOCIAL EDUCATION & WELFARE ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER WARD-14(3)(3), MUMBAI

ITA 3986/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Sept 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash, D.R
Section 142Section 143(3)Section 148Section 234BSection 271B

charitable trust being into the activity of construction of toilet and handing over the same to the locality in the slum areas pertaining to the downtrodden of the society. 15. However, the Ld. CIT(A) for the reason best known to him has discussed these facts in para 5.2 and 6.2 of the impugned order without recording, if any, application

SHEKHAR S. DADARKAR,MUMBAI vs. DCIT 24(3), MUMBAI

In the result, the appeal is partly allowed

ITA 5255/MUM/2016[2008-09]Status: DisposedITAT Mumbai23 Aug 2018AY 2008-09

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Mr. Shekhar Dadarkar Cit-24, Bandra Kurla Prop. M/S S.D. Construction Vs. Complex, Bandra (E), Geetanjali Chs Ltd., Plot Mumbai-400050. No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. Pan No. Adapd8694G Appellant Respondent Assessment Year: 2008-09 Mr. Shekhar Dadarkar Dcit-24 Bandra Kurla Prop. M/S S.D. Construction Vs. (E), Mumbai-400050. Geetanjali Chs Ltd., Plot No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. Pan No. Adapd8694G Appellant Respondent Assessee By : Mr. Sunil A. Desai, Ar Revenue By : Mr. Manjunatha Swamy, Cit-Dr Date Of Hearing : 31 /05/2018 Date Of Pronouncement: 23/08/2018

For Appellant: Mr. Sunil A. Desai, ARFor Respondent: Mr. Manjunatha Swamy, CIT-DR
Section 133(6)Section 143(3)Section 251Section 263Section 271B

charitable trust, Prabodhan Goregaon amounting to Rs.22,50,000/-, it is stated that the appellant had submitted before the AO vide letter dated 06.12.2010, the copy of the agreement with the trust and the fact that no TDS has been made. Since the income of the trust is not chargeable to tax, no TDS is required to be made