BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

62 results for “charitable trust”+ Section 11(5)clear

Sorted by relevance

Mumbai1,657Delhi1,348Chennai861Bangalore699Karnataka597Ahmedabad568Pune553Jaipur365Kolkata330Hyderabad254Chandigarh194Cochin167Amritsar136Rajkot130Surat127Indore112Cuttack102Visakhapatnam98Lucknow98Nagpur62Raipur59Allahabad52Agra52Jodhpur37Telangana36Patna35Calcutta31Ranchi29SC22Panaji17Dehradun15Guwahati15Varanasi14Kerala13Jabalpur11Rajasthan8Punjab & Haryana8Orissa6Andhra Pradesh2Himachal Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1J&K1

Key Topics

Section 12A99Section 1178Exemption51Section 26349Section 80G(5)46Section 80G31Section 1026Charitable Trust24Addition to Income23

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

Showing 1–20 of 62 · Page 1 of 4

Section 143(3)18
Section 143(1)16
Deduction12

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

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

DEVANSHI FOUNDATION ,NAGPUR vs. CIT EXEMPTION , PUNE

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

ITA 381/NAG/2023[2024-25]Status: DisposedITAT Nagpur01 Aug 2024AY 2024-25

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 80GSection 80G(5)

charitable activities before seeking provisional approval under clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

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

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

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/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 Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

Charitable Trust [A] Proviso to Section 80G(5) of the Act. This will be the harmonious interpretation. 11 In this

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

11(1) of the Act, hence cannot be included in total income of the assessee trust. v. The donation was fully disclosed for the purpose of charitable and the registration under section 12A is continuing and valid, therefore there is no question of denial of exemption. vi. The donation received by assessee was not anonymous donation because receipts were issued

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

5 are inter linked, inter relate and relates to challenging the order of CIT(A) for not considering the income of appellant as that of registered Charitable Trust for provisions of section 11

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)

Section 2(15) of the Act as introduced by the Finance Act, 2008 with effect from 1st April, 2009, the advancement of any other object of public utility shall not be charitable purpose if it involves carrying of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to trade, commerce

SANGHVI J J GULABCHAND CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMPTION, NAGPUR

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

ITA 629/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

5 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 "For registration u/s 12AA which was necessary for claiming exemption u/s 11 and 12, CIT was not required to look into activities, where such activities had not or were in process of its initiation. Where a trust set up to achieve its objects of establishing educational institution

R S PANDIT AND DAMYANTI PANDIT CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

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

ITA 630/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

5 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 "For registration u/s 12AA which was necessary for claiming exemption u/s 11 and 12, CIT was not required to look into activities, where such activities had not or were in process of its initiation. Where a trust set up to achieve its objects of establishing educational institution

URMI PANDIT CHARITABLE TRUST,NAGPUR vs. ITO WARD-1, EXEMPTION, NAGPUR

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

ITA 631/NAG/2024[2025-26]Status: DisposedITAT Nagpur21 Mar 2025AY 2025-26

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

5 Sanghvi J.J. Gulabchand Charitable Trust ITA no.629, 630 & 631/Nag./2024 "For registration u/s 12AA which was necessary for claiming exemption u/s 11 and 12, CIT was not required to look into activities, where such activities had not or were in process of its initiation. Where a trust set up to achieve its objects of establishing educational institution

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)

5 of section 80G. The sub-clause B is not applicable for the trust since the activities commenced and trust had taken benefits of sec 11 and 10 of Income tax Act in the previous assessments. 17) It is further submitted that the Hon'ble PCIT had granted the provisional registration without raising any objection on the sub-Section

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

charitable purposes in India. Where such Income cannot be applied during the previous year, it has to be accumulated and applied for such purposes in accordance with various conditions provided in the section. 2. The Finance Act, 2015 amended section 11 and section 13 of the Act with effect from 1-4-2016 (Α.Υ. 2016-17). Consequently, Income

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)

11. The issue arose in this appeal relates to levy of penalty under section 271(1)(c) of the Act. 12. During the quantum proceedings, the learned CIT(A) did not condone the delay in filing the appeal by the assessee before the first appellate 9 Nageshwara Charitable Trust authority and dismissed the appeal without dealing with the grounds

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

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)

11. The issue arose in this appeal relates to levy of penalty under section 271(1)(c) of the Act. 12. During the quantum proceedings, the learned CIT(A) did not condone the delay in filing the appeal by the assessee before the first appellate 9 Nageshwara Charitable Trust authority and dismissed the appeal without dealing with the grounds

SHRI PANCMURTI EDUCATION SOCIETY,NAGPUR vs. ITO WARD-4(5), NAGPUR

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

ITA 488/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Jan 2025AY 2017-18

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

For Appellant: Ms. Adiba H. ChimthanawalaFor Respondent: Shri Sandipkumar Salunke
Section 10Section 10(22)Section 11Section 12ASection 50A

11 & 12 of the Act. 4. That the income of the trust is also exempted U/s. 10(23C) (iiiab) of the Act also as it is purely an educational institution receiving grant from the government. 5. That the Learned Jt. Commissioner of Income Tax (Appeals) failed to consider that the delay in submission of the Audit Report in form

HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

In the result, the appeal of assessee is allowed

ITA 135/NAG/2025[2022-23]Status: DisposedITAT Nagpur23 Feb 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Hariom Baba Gaushala Ashram Trust Ito, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs Bsnl Rttc Building, Maharashtra 440002. – 440001. [Pan: Aaath4093E] Appellant / Assessee Respondent / Revenue Assessee By Shri Prakash Nanwani, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 11Section 12ASection 254(1)Section 80A(5)Section 80A(5)(i)Section 80GSection 80G(5)

Trust ITA 135/Nag/2025 A.Y. 2022–23) submits that condition under section 80G(5) are duly satisfied. Firstly, the assessee is having valid registration under section 12AB and its income is eligible for exemption under section 11 & 12, secondly, all income and assets are applied for charitable

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 72/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 80G(5)

5), we observe that once the objects are charitable and activities are prima facie demonstrated, the assessee cannot be denied registration merely on technical or incomplete compliance, without providing adequate opportunity to cure such defects. We are of the considered opinion that assessee has successfully (Social Educational and Welfare Association) demonstrated the charitable nature of its objects and genuineness

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,YAVATMAL vs. CIT EXEMPTION, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 71/NAG/2025[-]Status: DisposedITAT Nagpur01 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 80G(5)

5), we observe that once the objects are charitable and activities are prima facie demonstrated, the assessee cannot be denied registration merely on technical or incomplete compliance, without providing adequate opportunity to cure such defects. We are of the considered opinion that assessee has successfully (Social Educational and Welfare Association) demonstrated the charitable nature of its objects and genuineness