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4 results for “charitable trust”+ Section 154clear

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Key Topics

Section 15410Section 119Exemption4Section 2503Section 143(1)3Section 234A2Section 12A2Rectification u/s 1542

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

section 154. Therefore, respectfully following the decisions of Hon'ble jurisdictional High Court in case of CIT vs. Xavier Kalavani Mandal (P.) Ltd. (supra) and in Sarvodaya charitable Trust

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

section 154 of the Act. 2. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case, order passed Commissioner of Income Tax Appeal, National Faceless Appeal Centre U/s. 154 of the Income Tax Act, 1961 is illegal, invalid and bad in law; The Jamsetji Nusserwanji Tata Parsi High School Trust ITA no.377/Nag

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

charitable and religious purposes as per provisions under section 11 of the Act. The Central Processing Centre (CPC), Bengaluru, 4 Deendayal Seva Pratishthan ITA no.572/Nag./2024 carried out processing under section 143(1) of the Act of the return of the assessee trust on 19/10/2022 rejecting the claim of exemption under section 11 of the Act for the reason that

SHRIRAM GRAM VIKAS SHIKSHAN SANSTHA,NAGPUR vs. DCIT/ACIT CIR EXEMP, NAGPUR

In the result, appeal of the Assessee is allowed

ITA 237/NAG/2024[2014-15]Status: DisposedITAT Nagpur23 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Kapil Hirani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 11Section 11(1)Section 143(1)Section 154Section 250

trust has exercised the option under clause (2) of the Explanation to section 11(1)? If so, the details of the amount of income deemed to have been applied to charitable or religious purposes in India during the previous year, the Assessee has replied „Yes‟ and mentioned the amount of ₹ 1,24,56,743/– being an amount