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55 results for “charitable trust”+ Section 12Aclear

Sorted by relevance

Mumbai1,141 Delhi828 Pune528 Ahmedabad460 Bangalore405 Kolkata296 Jaipur288 Chennai278 Hyderabad185 Amritsar137 Chandigarh132 Lucknow125 Surat112 Rajkot111 Cochin105 Indore96 Visakhapatnam96 Cuttack69 Karnataka58 Nagpur55 Raipur38 Agra36 Jodhpur35 Patna24 Panaji18 Ranchi17 Guwahati14 Telangana14 Calcutta13 Allahabad12 Varanasi12 Jabalpur11 Dehradun10 Punjab & Haryana7 SC7 Rajasthan5 Kerala4 Orissa2 Himachal Pradesh2 Andhra Pradesh1

Key Topics

Section 12A176 Section 1164 Exemption55 Section 80G(5)47 Section 80G38 Charitable Trust31 Section 12A(1)(ac)25 Addition to Income12 Section 13(1)(c)10 Section 154

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 formed on 07/12/1991, under the Bombay Trust Act, 1950. It is also registered under section 12A of the Income

THE AHBAB BAHU UDDESHIYA EDUCATION SOCIETY ,NAGPUR vs. CIT(EXEMPTIONS ), PUNE

In the result, assessee’s appeal is allowed

Showing 1–20 of 55 · Page 1 of 3

9

Natural Justice9

ITA 160/NAG/2018[00]Status: Disposed

ITAT Nagpur

26 Oct 2018

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Abhay AgrawalFor Respondent: Shri R.K. Baral

Section 12ASection 13aSection 2

charitable purpose" as per section 2 (15) of the Act and the appellant trust has complied with all the requirements of registration under section 12A

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

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

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

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

charitable trust in view of the provisions of section 11 of the Income Tax Act, 1961. The status of the assessee trust should have been granted as registered trust but while deciding the issue the learned Commissioner of Income Tax (A)-3, Nagpur has not considered the same. ii) The genuine registered trust is all the while in existence

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

section 12A(b) and in directing the Appellate Assistant Commissioner to allow the assessee to submit the said audit report to him at the appellate stage. 8 Shri Panchmurti Education Society Held: Normally, a charitable or religious trust

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

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

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 institution created or established prior to 1st April, 1962, the exemption will not be denied if the user of the trust income or the trust property related to any period before 1st day of June, 1970. v) Another exception is provided in clause (h) of sub-section (2) of section 13. The exemption will not be denied where

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)

trust's claim for deduction under Section 11 of the Income Tax Act. Section 11 allows tax exemption on income used for charitable purposes but requires registration under Section 12A

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)

charitable activities for the past 22 years. The trust has been duly registered under section 12A of the Income-tax Act, 1961, and has been

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)

charitable activities for the past 22 years. The trust has been duly registered under section 12A of the Income-tax Act, 1961, and has been

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)

charitable activities for the past 22 years. The trust has been duly registered under section 12A of the Income-tax Act, 1961, and has been

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

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)

charitable institution in the Statute. Considering the above, it is but natural that in case of an assessee who has already commenced its activities and intends to get approved under section 80G(5)(vi) of the Act, has to first get provisionally approved under section 80G(5)(vi) by making an application under clause (iv) of first proviso to section

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)

charitable trust under Section 12A prior to 2010 would not make the amendment retrospective in operation. The amendment does not take

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

ITA 32/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

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

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

section 12A(1)(ac) of the Act. The assessee trust, in its application, has mentioned that the nature and activities of the trust is religious / charitable

SHREE GURURAGHAVENDRA SWAMY BHAJAN MANDAL,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeal filed by the assessee is allowed

ITA 31/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

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

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

section 12A(1)(ac) of the Act. The assessee trust, in its application, has mentioned that the nature and activities of the trust is religious / charitable

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 with primary objects of providing Yoga Education to general public free of cost. 2) The trust is registered under the Bombay Public Trust act 1950 on 31/07/1962 vide registration certificate no. F-385(N) the copy of registration certificate is enclosed at page no.1 4 Janardhan Swami Yogabhyasi Mandal ITA no.608/Nag./2024 3) The trust is providing diploma

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)

charitable in nature and genuine and as such entitled to registration under section 12A which needs to be granted. 9. Any other ground arising out of the above order which may be raised at any time hereafter for which the appellant craves leave.” 3. The point of dispute is, whether or not the rejection under section 12AB of the Income