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42 results for “charitable trust”+ Natural Justiceclear

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Key Topics

Section 12A97Exemption39Section 80G25Charitable Trust24Natural Justice20Section 1019Section 80G(5)17Section 12A(1)(ac)17Section 1117Section 115B

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ( EXEMPTION ), NAGPUR vs. M/S SHRI DADASAHEB GAWAI , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 2/NAG/2018[2014-2015]Status: DisposedITAT Nagpur11 Jul 2024AY 2014-2015

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 115BSection 12A

Charitable Trust ITA no.2/Nag./2018 First of all, these donations have been received by an educational institution which is claiming exemption u/s 10(23C)(iiiab). However, Section 2(24)(iia) nowhere mentions such institutions as falling u/s. 10(23C)(iiab). Further, these donations are not found to be anonymous donations. The appellant has given complete details, albeit in appeal proceedings

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Showing 1–20 of 42 · Page 1 of 3

12
Addition to Income10
Section 88
ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

Charitable Trust. Tax has been levied on the donation received treating it as anonymous donation under section 115BBC. Grounds of Appeal: On the facts and circumstances of the case the order is not according to law to the extent of section 115BBC. 2. The opportunity to submit details in the case was not given properly. Order was made after

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

Charitable Trust. Tax has been levied on the donation received treating it as anonymous donation under section 115BBC. Grounds of Appeal: On the facts and circumstances of the case the order is not according to law to the extent of section 115BBC. 2. The opportunity to submit details in the case was not given properly. Order was made after

JANARDHAN SWAMI YOGABHYASI MANDAL NAGPUR,NAGPUR vs. ITO WARD 1 EXEMP, NAGPUR, NAGPUR

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

ITA 608/NAG/2024[2024-25]Status: DisposedITAT Nagpur05 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Saurabh a/wFor Respondent: Shri Sandipkumar Salunke
Section 80GSection 80G(5)Section 80G(5)(iv)

charitable trust had applied for the provisional registration on 06/02/2024 under sub-clause (A) of clause (iv) of first proviso to sub-sec 5 of sec 80G under Income tax Act. The copy of receipt is enclosed on page no. 23. 8) The provisional registration was granted by the Hon'ble PCIT Income tax on 13/02/2024 in form 10AC

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTAN,CGANDRAPUR vs. ITO WARD-3, EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 605/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of Income tax. The copy of receipt along with the form for registration is given on page no. 12. 4) The registration was granted by the Income tax department on 31/01/2024. The copy

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTHAN,CHANDAPUR vs. ITO WARD-3,EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 628/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

charitable trust it applied for the registration on 24/01/2024 under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of Income tax. The copy of receipt along with the form for registration is given on page no. 12. 4) The registration was granted by the Income tax department on 31/01/2024. The copy

BHARTIYA SEVA SADAN,AKOLA vs. CIT EXEMPTION, PUNE , PUNE

In the result, assessee’s appeal stands allowed, but for statistical purpose only

ITA 614/NAG/2024[2023-24]Status: DisposedITAT Nagpur25 Feb 2025AY 2023-24

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 12A(1)(ac)Section 2(15)

nature. After cancellation of provisional and final registration the trust tried to reapply for final registration but the Income Tax Websites limitations prevented reapplication, compounding the trust's hardship. The trust was unable to comply fully with procedural requirements due to persistent technical errors on the Income Tax portal. Trust applied for direct registration proceedings

MAYASHANKAR CHARITABLE TRUST,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeal filed by the assessee is dismissed

ITA 102/NAG/2023[00-00]Status: DisposedITAT Nagpur07 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya
Section 8Section 80Section 80G

natural justice. Mayashankar Charitable Trust ITA no.102/Nag./2023 2. On the facts and circumstances of the case and in law, the learned

ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

natural justice. “ I find that as per assessment order out of total of 25 letters sent u/s. 133(6) of the I.T. Act, three donors have denied giving donations to the appellant trust. However, out of these three only in one case the appellant has been allowed an opportunity of cross examination. Only in case of Shri. Ajay Darokar cross

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 370/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.370/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax, Exemption, Pune Dated 16.10.2023 Passed Under Section 12Ab Of The Act. The Grounds Of Appeal Raised By The Assessee Are As Under : Nageshwara Charitable Trust [A]

Section 12ASection 282

Charitable Trust [A] “1. The rejection of registration under section 12A without proper serving of notice as required by section 282 of The Income Tax Act, 1961 is not according to law. 2. The rejection of registration under section 12A due to technical errors on the e-filing portal is against the principles of natural justice

THE JAMSETJI NUSSERWANJI TATA PARSI HIGH SCHOOL TRUST,NAGPUR vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALORE, BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 377/NAG/2023[2021-22]Status: DisposedITAT Nagpur14 May 2024AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 11Section 143(1)(a)Section 154Section 234ASection 250

Charitable Trust (supra). 5. On the other hand, the learned Departmental Representative relied upon the order of the authorities below. 6. We have heard the arguments of rival parties, perused the material available on record and gone through the orders of the authorities below. We find that the total income has been arrived on the basis of entire gross receipts

ASSOCIATION OF PHYSICIANS OF INDIA VIDARBHA CHAPTER,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 191/NAG/2024[CIT (EXEMPTION)]Status: DisposedITAT Nagpur22 Oct 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Prathamesh Nitin GhateFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

justice and equity to provide the appellant an opportunity of being heard. Without prejudice to above and at a very outset, We assure that, the trust is completely charitable in nature

SHREE HANUMAN MANDIR SEWA SAMITI,, CIVIL LINES, GONDIA BAZAR vs. CIT, EXEMPTION, PUNE, PUNE

In the result, appeal filed by the assessee is allowed

ITA 275/NAG/2024[2024-25]Status: DisposedITAT Nagpur26 Dec 2024AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil BahariFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

justice and needs to be reversed. 5. That on examining the genuineness of activities if the authority is not satisfied the same need to be communicated to the appellant for clarification and failure thereof would mean denial of reasonable opportunity of being heard. As such, in the facts and circumstances of the case, the order is bad as reasonable opportunity

VIDARBHA DEFENCE INDUSTRIES,NAGPUR vs. COMMISSIONER OF INCOME TAX- EXEMPTION, PUNE

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

ITA 44/NAG/2021[N.A]Status: DisposedITAT Nagpur22 Nov 2023

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshali(Through Virtual Hearing) Vidarbha Defence Industries Vs Cit Exemption, Pune. Association, E-57, 57A Shop, Shewalkar Garden, S.A. Road, Nagpur-440022 Pan: Aagcv 3563 L Appellant Respondent Assessee By : Miss Kashish Chelani Revenue By : Shri Kailash Kanojiya Date Of Hearing : 20/11/2023 Date Of Pronouncement : 22/11/2023 Order Per Partha Sarathi Chaudhury, Jm:

For Appellant: Miss Kashish ChelaniFor Respondent: Shri Kailash Kanojiya
Section 12A

charitable activities, the entire society is benefited and the objectives of the Govt. of India in furtherance to the Directive Principles of State Policy are achieved. These provisions for the trust registration enhance the socio economic welfare in the society. Furthermore, the Income Tax laws are welfare legislations and not penal in nature. Therefore, in the interest of justice

SUNIL VISHAMBARNATH TIWARI,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, this appeal of the assessee is partly allowed

ITA 240/NAG/2015[2009-10]Status: DisposedITAT Nagpur20 Dec 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Vitthal Bhosale (Sr.DR)
Section 253(5)

justice deserved to be preferred. 6. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone the delay in filing the present appeal 5 ITA 240/NAG/2015_ Sunil Vishambaharnath Tiwari Vs ITO as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 226/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

Trust’, pursuant to which it applied for regular registration in Form No 10AB on 29/09/2022 u/s 12A(1)(ac)(iii) under the category of charitable trust/institution and also applied for regular registration u/clause (ii) of first proviso to section 80G(5) of the Act. 4.2 The failure on the part of assessee to comply with the notices requiring production

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 229/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

Trust’, pursuant to which it applied for regular registration in Form No 10AB on 29/09/2022 u/s 12A(1)(ac)(iii) under the category of charitable trust/institution and also applied for regular registration u/clause (ii) of first proviso to section 80G(5) of the Act. 4.2 The failure on the part of assessee to comply with the notices requiring production

MODERN EDUCATION SOCIETY ,BADNERA vs. CIT.(EXEMPTION), PUNE

Appeals are ALLOWED FOR STATISTCIAL

ITA 357/NAG/2019[00]Status: DisposedITAT Nagpur01 Sept 2023

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No.357/Pun/2019 Modern Education Society, C/O. Pawan Nagar, Navi Basti, Badnera Dist-Amravati, Amravati – 444 701. . . . . . . .अपीलाथी / Appellant Pan: Aactt6288M

For Appellant: None for 357, Mr R B Atal for 375For Respondent: Shri Kailash Kanojia [‘Ld. DR’]
Section 12ASection 80G

charitable trusts benefits flows to entire society, thus the Directive Principles of State Policy are achieved. These provisions for the trust registration u/s 12AB and granting of recognition u/s 80G of the Act enhance the socio economic welfare in the society. Furthermore, the Income Tax laws are welfare legislations and not penal in nature. Therefore, in the interest of justice

AGRAWAL SEVA SAMITI ,PARATWADA vs. C.I.T. EXEMPTIONS , PUNE

Appeals are ALLOWED FOR STATISTCIAL

ITA 375/NAG/2019[00]Status: DisposedITAT Nagpur01 Sept 2023

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No.357/Pun/2019 Modern Education Society, C/O. Pawan Nagar, Navi Basti, Badnera Dist-Amravati, Amravati – 444 701. . . . . . . .अपीलाथी / Appellant Pan: Aactt6288M

For Appellant: None for 357, Mr R B Atal for 375For Respondent: Shri Kailash Kanojia [‘Ld. DR’]
Section 12ASection 80G

charitable trusts benefits flows to entire society, thus the Directive Principles of State Policy are achieved. These provisions for the trust registration u/s 12AB and granting of recognition u/s 80G of the Act enhance the socio economic welfare in the society. Furthermore, the Income Tax laws are welfare legislations and not penal in nature. Therefore, in the interest of justice

SHRI VASANTRAO GOPALRAO GHONGE,WARDHA vs. DY. C.I.T. CENTRAL CIR. 1(1), NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 37/NAG/2016[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 Late Vasantrao Gopalrao Ghonge Vs. The Dcit Thru Legal Heir Vilas Vasantrao Ghonge Central Circle 1 (1) Gharpure Layout, Nagri Bank Colony, Nagpur Warda Pan No.:Aiwpg 6212 C Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Appellant Against Order Of Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Dated 21/12/2015 In Appeal Nos. Cit(A)-3/242/2013-14 For Asstt. Year 2011-12. Grounds Of Appeal Raised By The Appellant For Asstt. Year 2011-12 Are As Under:- “A) The Learned A.O. Was Wrong & Unjustified In Making An Addition Of Samarpan Nidhi Of Rs.20,79,936/- To The Total Income Of The Undersigned Assessee As Net Business / Vocational Income. B) The Learned A.O. Was Wrong Arbitrary & Unjustified In Making An Addition Of Receipts Of B.S.Y. Vasantrao Gopalrao Ghonge Maharaj Nyas Of Rs.5,21,349/- To The Total Income Of The Undersigned Assessee On The Presumption That Those Receipts Belong To The Undersigned.

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 11Section 132Section 139(1)Section 143(3)Section 153A

justice. f) If there is any delay in filing the appeal due to some reasonable cause, the same may be condoned. g) The appellant may be allowed to raise any other ground and additional ground during the course of hearing.” 1. The appellant has expired on 13/12/2017. Legal heir has submitted revised Form 36 along with grounds of appeal