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.

8 results for “charitable trust”+ Section 201(1)clear

Sorted by relevance

Karnataka455Delhi195Mumbai135Chennai109Cochin50Ahmedabad48Bangalore47Pune46Kolkata41Jaipur29Lucknow20Calcutta16Cuttack15Allahabad12Surat11Rajkot10Chandigarh9Indore9Jodhpur9Nagpur8Telangana6Patna5Hyderabad5Kerala5Amritsar5Rajasthan5Agra4SC3Raipur3Guwahati2Dehradun2Jabalpur2Visakhapatnam1Andhra Pradesh1

Key Topics

Section 1131Section 115B10Section 13(1)(c)9Exemption7Section 12A6Section 143(3)5Section 1545Section 13(3)5Addition to Income4

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

Section 69A3
Charitable Trust3
Survey u/s 133A3

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

201 PAN – AAATJ1449G Assessee by : Shri Mahavir Atal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 28/01/2025 Date of Order – 03/04/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the Revenue are directed against the impugned orders of even date 11/08/2023, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [―learned

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

201 PAN – AAATJ1449G Assessee by : Shri Mahavir Atal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 28/01/2025 Date of Order – 03/04/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the Revenue are directed against the impugned orders of even date 11/08/2023, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [―learned

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

201 PAN – AAATJ1449G Assessee by : Shri Mahavir Atal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 28/01/2025 Date of Order – 03/04/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the Revenue are directed against the impugned orders of even date 11/08/2023, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [―learned

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)

Charitable Trust for scrutiny. The Assessing Officer, during the course of assessment proceedings, on a perusal of the account statements, noticed that the assessee, during the year under consideration, had received grants from various projects aggregating to ` 1,29,85,980, donation received from General Public to the tune of ` 1,03,13,811, service charges at ` 83,43,201

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)

Charitable Trust for scrutiny. The Assessing Officer, during the course of assessment proceedings, on a perusal of the account statements, noticed that the assessee, during the year under consideration, had received grants from various projects aggregating to ` 1,29,85,980, donation received from General Public to the tune of ` 1,03,13,811, service charges at ` 83,43,201

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

1)(a), no alteration in the returned figures can be done by CPC,Bangalore. In this appeal we observed that this basic provision of law has not been followed, hence action of CPC, Bangalore in adjusting retuned income is null and void and without jurisdiction”. ii) M/s. Gangji Shamji Chedda (Princewala) Charitable trust Vs. DCIT, ITA no.1528/Mum./2022, order dated

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

In the result, the appeal filed by the department is dismissed

ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A

201-16) there appeared to substantial mismatch in capital balance and the assessee case was selected for scrutiny for verification of this aspect (substantial mismatch in capital) and accordingly notice u/s. 143(2) was issued by the Office of Deputy Commissioner of Income Tax Circle -3, Nagpur. The return filed for AY 2016-17 is marked as Annexure a 1