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.

5 results for “charitable trust”+ Section 161(1)clear

Sorted by relevance

Karnataka425Delhi163Mumbai108Bangalore54Hyderabad40Ahmedabad40Pune30Chandigarh30Chennai30Jaipur25Cochin18Kolkata17Calcutta16Allahabad16Lucknow14Surat13Amritsar11Raipur6Visakhapatnam5Nagpur5Telangana4SC3Rajkot3Cuttack3Jodhpur2Indore2Rajasthan2Andhra Pradesh2Punjab & Haryana1Panaji1Guwahati1

Key Topics

Section 1130Section 13(1)(c)9Section 12A6Section 13(3)5Exemption5Section 143(3)4Section 69A3Section 133A3Section 1323Addition to Income

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

section. L) Income arising from educational activities has been granted exemption u/s. 11 in past & subsequent years. Income arising during the year is solely from activities of imparting education & qualifies for being exempt u/s. 11 of the LT. Act, 1961. Benefit u/s. 11 cannot be denied to income from education which is charitable object. M) Sec 11 (4A) envisage activities

3
Survey u/s 133A3
Undisclosed Income3

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

161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business. So far as public charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under

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

161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business. So far as public charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under

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

161 of the IT Act, which provides for taxation of the entire income received by trusts at the maximum marginal rates is applicable only in the case of private trusts having profits and gains of business. So far as public charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under

SHRI MAHESH SEVA SAMITI ,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI, AMRAVATI

Appeal is dismissed in above terms

ITA 403/NAG/2017[2010-2011]Status: DisposedITAT Nagpur29 Dec 2022AY 2010-2011

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.403/Nag/2017 िनधा"रण वष" / Assessment Year: 2010-11 Shri Mahesh Seva Samiti, Vs. Ito, Ward- 3, Amravati. Badnera Road, Amravati- 444601. Pan : Aaatm1457F Appellant Respondent Assessee By Shri Mahavir Atal : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 29.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Cit(A)-1, Nagpur’S Order Dated 28.09.2017 Passed In Case No. Cit(A)-1/508/2012-13, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short “The Act”. Heard Both The Parties. Case File Perused. 2. Coming To The Assessee’S Sole Substantive Grievance That Both The Learned Lower Authorities Have Erred In Law & On Facts In Denying Impugned Section 11 Exemption, It Is Noticed At The Outset

For Respondent: Shri G. J. Ninawe
Section 11Section 143(3)Section 2(15)

section 2(15) of the I.T. Act & facts of the case. Accordingly, assessment of appellant’s income at Rs.9,56,000/- is, hereby, confirmed. 5.0 In the result, the appeal is dismissed.” 3 3. Learned counsel has taken pains to file detailed written submissions reads as follows :- “The appellant is a public charitable trust having aims of education, medical