Search: charitable trust | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

45 results for “charitable trust”+ Section 12Aclear

Sorted by relevance

Mumbai658 Pune467 Delhi412 Ahmedabad342 Jaipur238 Chennai199 Bangalore188 Kolkata161 Surat135 Hyderabad117 Amritsar85 Indore80 Lucknow75 Cochin71 Visakhapatnam70 Rajkot69 Chandigarh63 Nagpur45 Cuttack35 Jodhpur31 Agra26 Raipur26 Patna24 Ranchi17 Panaji17 Guwahati14 Jabalpur9 Dehradun8 Allahabad8 Varanasi2

Key Topics

Section 12A138 Section 1154 Exemption45 Section 80G36 Section 80G(5)31 Charitable Trust28 Section 12A(1)(ac)23 Addition to Income11 Section 1549 Natural Justice

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

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

In the result, Revenue’s appeal for A

Showing 1–20 of 45 · Page 1 of 3

9

Section 80G(5)(vi)6

ITA 337/NAG/2023[2019-20]Status: Disposed

ITAT Nagpur

03 Apr 2025

AY 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 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 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

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

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

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

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

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

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

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

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

ITA 323/NAG/2025[2023-24]Status: DisposedITAT Nagpur24 Sept 2025AY 2023-24

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

For Appellant: Shri Shikha Loya, Ld. Amicus CuriaeFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R

Section 11Section 11(1)(c)Section 119(2)(b)Section 12ASection 139(4)Section 143Section 143(1)Section 154Section 250

charitable trust registered under section 12A of the Act and substantially satisfied condition for availing benefit of exemption as a charitable

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

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

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe

Section 11Section 12Section 138

section 12A(1)(b) of the Act on 09/03/2022 and Form No. 9A on 04/02/2022. As per the details furnished by the assessee trust in its return of income, the trust received total income of ` 2,01,39,828, including the voluntary contribution and claimed to have applied or deemed to have applied whole of income for the charitable

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)

12A of Income Tax Act is granted, the benefit under section 80G cannot be denied. Further, Hon’ble Chhattisgarh High Court in CIT vs Adharshila Shikshan Sangh 177 taxmann.com 182 also held that where assessee–society registered under section Hariom Baba Gaushala Ashram Trust ITA 135/Nag/2025 A.Y. 2022–23) 12AA, continued to hold such registration and it had not been

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