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10 results for “charitable trust”+ Section 10(23)(vi)clear

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Key Topics

Section 12A29Section 1114Exemption9Section 80G8Section 2(15)6Section 80G(5)6Addition to Income4Section 12A(1)(ac)3Charitable Trust3

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

vi) or (iiiae) or (via) or (v) of section 10(23C) of the Act. The appellant‘s case falls U/s. 1023(c)(iiiab). Thus, it does not fall in the categories of institutions as prescribed u/s. 115BBC and, therefore, provisions of Section 115 BBC in pursuance of which AO has made the impugned addition are not found applicable

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

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

Section 115B2
Section 69C2
Deduction2
ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

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

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

23,26,28 are religious in nature. Also, the expenditure allocated to these religious activities has consistently exceeded 5% over the past three years. In light of this observation, it is evident that the trust does not meet the conditions outlined in clause (ii) of section 80G(5) when read in conjunction with Explanation 3 to section

M/S BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS,,WARDHA vs. DY. C.I.T. CENTRL CIR.-1(1), NAGPUR

In the result, the appeals of assessee are allowed

ITA 40/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am 1) Ita No.: 040/Nag/2017 - A.Y. 2011-12 2) Ita No.: 036/Nag/2017 - A.Y. 2007-08 3) Ita No.: 037/Nag/2017 - A.Y. 2008-09 4) Ita No.: 151/Nag/2017 - A.Y. 2009-10 5) Ita No.: 152/Nag/2017 - A.Y. 2010-11 6) Ita No.: 038/Nag/2017 - A.Y. 2009-10 (143 R.W.S. 263) 7) Ita No.: 039/Nag/2017 - A.Y. 2010-11 (143 R.W.S. 263) Bhaktvastal Sadguru Yogiraj Vasantrao Vs. The Dcit Gopalrao Ghonge Maharaj Nyas Central Circle 2(2) Mukteshwar, Behind Rashtrabhasha Nagpur Gharpure Layout, Nagri Bank Colony Wardha Pan No.:Aabtb 2675 F Appellant Respondent Assessee By: Shri K.P. Dewani, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M.

For Appellant: Shri K.P. Dewani, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 11Section 12ASection 13(1)(c)Section 13(1)(d)Section 139(1)Section 143(3)Section 263

10 ITA 40,36,37,151,152,38 & 39/NAG/2017 BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS VS DCIT,CC-1(1), NAGPUR “i) The learned Commissioner of Income Tax (Appeals)-3, Nagpur has not considered the status of the appellant as registered charitable trust in view of the provisions of section 11 of the Income

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

GOSPEL INDIA MINISTRIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

ITA 563/NAG/2024[-]Status: DisposedITAT Nagpur27 Jan 2025

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

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 12A(1)(ac)

vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities. In the light of said provision, the submission of the assessee trust has been verified. It is seen that the assessee

GOSPEL INDIA MINISTERIES,CHANDRAPUR vs. CIT (EXEMPTION), PUNE

In the result, appeal by the assessee is allowed

ITA 267/NAG/2024[00-00]Status: DisposedITAT Nagpur27 Jan 2025

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

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 12A(1)(ac)

vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities. In the light of said provision, the submission of the assessee trust has been verified. It is seen that the assessee

A,C.I.T. (EXEMPTION), NAGPUR vs. M/S VIDARBHA CRICKET ASSOCIATION, NAGPUR

In the result, all the appeals of the Revenue are dismissed

ITA 500/NAG/2016[2009-10]Status: DisposedITAT Nagpur01 Mar 2018AY 2009-10

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri K.P. Dewani, Advocate
Section 11Section 12ASection 2(15)

vi) As such the activities carried out by the assessee association such as are permissible u/s 2(15) of I.T. Act i.e. of charitable purpose.” 5. The Assessing Officer has not accepted the contention of the assessee and finally concluded that the activities of the assessee can no longer be regarded as charitable activities in view of the proviso

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)

vi) or any hospital or other institution referred to in sub clause (iiiae) or sub clause (via) or any fund or institution referred to in sub-clause ('iv) or any trust or institution referred to in sub-clause (v) of clause (23G) of section JO or any trust or intuition referred to in section ii, includes any income

THE NEPHROLOGY SOCIETY,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, assessee’s appeal stands dismissed

ITA 339/NAG/2024[N.A]Status: DisposedITAT Nagpur21 Mar 2025

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)Section 2(15)Section 36A(3)

charitable nature and the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects. Therefore, the application filed by the assessee is hereby rejected and the provisional registration granted on 27/05/2021 under section 12AB read with

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 204/NAG/2017[2014-15]Status: DisposedITAT Nagpur28 Jun 2022AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 10(38)Section 131Section 68Section 69C

10 ACIT, CIRCLE-4, NAGPUR VS SHRI VINOD BALBHADRA GOENKA if he wished so. His reply dated 12-04-2007 does not deal with this aspect of the case. Thus, I infer that the AO has no comments to offer in this regard. The appellant’s AR has drawn my attention to the judgement of Hon’ble Bombay High Court