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20 results for “charitable trust”+ Section 250clear

Sorted by relevance

Karnataka427Mumbai408Delhi239Bangalore144Chennai127Kolkata94Pune87Ahmedabad81Jaipur74Hyderabad69Chandigarh44Amritsar43Cochin39Visakhapatnam22Nagpur20Agra19Indore19Rajkot19Patna18Allahabad17Calcutta16Surat15Lucknow15Raipur14Jodhpur10Cuttack9Guwahati6Panaji5Jabalpur4Telangana4Ranchi3Rajasthan3Varanasi3Dehradun3SC1Andhra Pradesh1

Key Topics

Section 12A33Section 26330Section 1121Exemption17Section 25012Section 15411Section 115B10Charitable Trust10Section 143(1)9Section 143(3)

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 to ascertain the correctness of their verdict. An opportunity of cross examination of these persons was not provided. 7) As per clause 3.7 on page 5 of the original assessment u/s 143(3) dated 19.12.2018, order, an opportunity to produce only donation receipts was granted and the same were produced and verified. 8) The order under section 250

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

8
Natural Justice8
Addition to Income6

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 to ascertain the correctness of their verdict. An opportunity of cross examination of these persons was not provided. 7) As per clause 3.7 on page 5 of the original assessment u/s 143(3) dated 19.12.2018, order, an opportunity to produce only donation receipts was granted and the same were produced and verified. 8) The order under section 250

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

250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2023- 24. 2. In the instant case, the Assessee had claimed the amount of Rs.6,50,000/- as exempt, however, the same was disallowed by the CPC vide order dated 18.11.2024 u/s 143(1) of the Act, which was subsequently affirmed by the Ld. Commissioner vide

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021 issued during Covid Pandemic period and assessee trust were working with limited staff, the aforesaid order was received by the employee of the assessee trust but the employee Santosh Pratapsingh Gherwar R/o. Ajansara, Warda has left his services without communicated aforesaid order to the president of the assessee trust. Due to mistake of employee

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021 issued during Covid Pandemic period and assessee trust were working with limited staff, the aforesaid order was received by the employee of the assessee trust but the employee Santosh Pratapsingh Gherwar R/o. Ajansara, Warda has left his services without communicated aforesaid order to the president of the assessee trust. Due to mistake of employee

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

section 263 dated 17/02/2021 issued during Covid Pandemic period and assessee trust were working with limited staff, the aforesaid order was received by the employee of the assessee trust but the employee Santosh Pratapsingh Gherwar R/o. Ajansara, Warda has left his services without communicated aforesaid order to the president of the assessee trust. Due to mistake of employee

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G

250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of intimation u/s. 143(1) of the Act, dated 24.12.2021 for the Assessment Year 2020-21 (AY). ITA No. 326/NAG/20245 (Manav Seva Lok Kalyan Mahasangh) 2. The assessee has raised the following grounds of appeal: “1. On the facts and circumstances of the case

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

250. We have gone through the order and the relevant portion of the order is reproduced below:– “From the impugned judgment and order passed by the High Court, it appears that the High Court has refused to condoned the delay and take on record the written statement on the ground that the period of 120 days within which the written

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

250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), Mumbai, [“learned CIT(A)”], for the assessment year 2021-22, emanating out a rectification order dated 07/03/2023, passed under section 154 of the Act. 2. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case

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

section 68 of the Income Tax Act 1961 and added the same to the total income declared by the appellant. 6. Contentions of the appellant: In response to the notices issued u/s 250 of the Act, the legal heir of the appellant, Veena Vinodkumar Kochhar, wife and legal heir of the appellant, DCIT Circle-3 vs Vinodkumar Rajendralal Kochhar filed

SANT SHANKAR MAHARAJ ASHRAM,AMRAVATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is allowed for statistical purposes

ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 11Section 143(1)Section 246A(1)(a)Section 250

Charitable Trust Vs ITO’ [2023, 156 taxmann.com 270], ‘Nirmal Agricultural Society Vs ITO’ [1998, 17 CCH 0358] and ‘DCIT Vs Shri Vaishnav Polytechnic College’ [2020, 122 Taxmann.com 287] etc. In the event, respectfully following former judicial precedent, without commenting on merits of expenditure to be allowed from the gross receipts in arriving the taxable income of the appellant, we deem

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 226/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [167 ITR 5 (SC)], deem it fit to condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 229/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [167 ITR 5 (SC)], deem it fit to condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee

SHRI SARASWATI EDUCATION SOCIETY,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 231/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

250(Bom) & ‘Collector, Land ITAT-Nagpur Page 1 of 4 Shri Saraswati Education Society Vs CIT(E) ITA No.225 & 231/PUN/2023 Acquisition, Anantnag and Anr. Vs Ms Katiji and Ors’ [167 ITR 5 (SC)], deem it fit to condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed

SHRI SARAWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 225/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

250(Bom) & ‘Collector, Land ITAT-Nagpur Page 1 of 4 Shri Saraswati Education Society Vs CIT(E) ITA No.225 & 231/PUN/2023 Acquisition, Anantnag and Anr. Vs Ms Katiji and Ors’ [167 ITR 5 (SC)], deem it fit to condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed

SHRI PANDURANG SANSTHAN DEULGAON MALI,MEHKAR vs. ITO WARD-2, EXEMP, NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

ITA 487/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)Section 154Section 250

250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2018-19. 2 2. At the outset, it is observed that there is a delay of 15 days in filing the present appeal. The Assessee has filed sworn affidavit dated 06/09/2024 and mentioned the reasons for causing delay. The reasons for condonation of delay stated

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] confirming the levy of penalty u/s 271B of the Act. 2. Tersely stated facts of the case are that; 2.1 The assessee is an individual engaged in the business of running petrol pump. The assessee filed her return of income [‘ITR’ hereinafter] on 26/09/2018 which was summarily processed

PDKV RESEARCH AND INCUBATION FOUNDATION,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 230/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 230/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 8

250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [167 ITR 5 (SC)], we deem it fit to condone the delay. ITAT-Nagpur Page 1 of 4 PDKV Research & Incubation Foundation 3. Briefly stated facts borne out of the case records are; 3.1 The appellant is a section 8 company incorporated under the provisions

VIVIDHA KARYAKARI CO-OP SOCIETY,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

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

ITA 76/NAG/2025[2021-22]Status: DisposedITAT Nagpur18 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Anand Nagrale, Sr.DR
Section 11Section 11(1)Section 131(4)Section 139Section 139(4)Section 250Section 80P(2)(d)

250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2021-22. 2 ITA.No.76/NAG/2025 2. Admittedly, the assessee has filed the audited report within the prescribed time, however, due to Covid–19 pandemic when the entire nation was on–hold, committed default for not filing the return of income within

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

250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2014-15. 2 ITA.No.237/NAG/2024 2. Admittedly, the Assessee in column No.3 of Form No. 10B dated 26/02/2015 with regard to the amount of income accumulated or set apart for application to charitable or religious purposes to the extent it does