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15 results for “charitable trust”+ Section 50clear

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Key Topics

Section 1138Section 12A18Exemption11Addition to Income9Section 143(3)8Charitable Trust6Section 105Section 2504Section 1484

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

Section 271B4
Section 13(1)(c)4
Deduction3

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

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

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

M/S BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS,,WARDHA vs. DY. C.I.T. CENTRL CIR.-1(1), NAGPUR

In the result, the appeals of assessee are allowed

ITA 40/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am 1) Ita No.: 040/Nag/2017 - A.Y. 2011-12 2) Ita No.: 036/Nag/2017 - A.Y. 2007-08 3) Ita No.: 037/Nag/2017 - A.Y. 2008-09 4) Ita No.: 151/Nag/2017 - A.Y. 2009-10 5) Ita No.: 152/Nag/2017 - A.Y. 2010-11 6) Ita No.: 038/Nag/2017 - A.Y. 2009-10 (143 R.W.S. 263) 7) Ita No.: 039/Nag/2017 - A.Y. 2010-11 (143 R.W.S. 263) Bhaktvastal Sadguru Yogiraj Vasantrao Vs. The Dcit Gopalrao Ghonge Maharaj Nyas Central Circle 2(2) Mukteshwar, Behind Rashtrabhasha Nagpur Gharpure Layout, Nagri Bank Colony Wardha Pan No.:Aabtb 2675 F Appellant Respondent Assessee By: Shri K.P. Dewani, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M.

For Appellant: Shri K.P. Dewani, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 11Section 12ASection 13(1)(c)Section 13(1)(d)Section 139(1)Section 143(3)Section 263

section 28 to 44) under the head “Income from Business” and ought to have disallowed the expenditure which was not spent wholly and exclusively for earning the income receipt. It has 17 ITA 40,36,37,151,152,38 & 39/NAG/2017 BHAKTVASTAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ NYAS VS DCIT,CC-1(1), NAGPUR been concluded that assessment for both

ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

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

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 7 ACIT, CIR (EXEMPTION), NAGPUR VS SIPNA SHIKSHAN PRASARAK MANDAL, AMRAVATI (3) For the purpose of this section, "anonymous donation" means any voluntary contribution

SHRI PANCHAMURTI EDUCATION SOCIETY,NAGPUR vs. COMMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

In the result, the appeal of the assessee society is allowed

ITA 383/NAG/2017[2017-18]Status: DisposedITAT Nagpur09 Jun 2022AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

For Appellant: Miss Adiba.H. Chibthanawala, CAFor Respondent: Shri Rajeev Benjwal, CIT
Section 115TSection 12ASection 50A

charitable trust registered with the Charity Commissioner, Nagpur vide Registration No. F–742(N) on 11.05.1965. the assessee society is also registered under the Societies Registration Act vide registration certificate dated 11.05.1965. It was submitted that the assessee society approached the Charity Commissioner of Nagpur for framing of Scheme under section 50A of the Maharashtra Public Trust

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

50,000/- in wrong clause and it is a fact that the Assessee, before passing the order u/s 154 of the Act, made available Form 10B and therefore the Assessee is entitled to get deduction claimed, in view of the judgment passed by the Co-ordinate Bench of the Tribunal at Mumbai in the case of Shree Bhairav Seva Samiti

DY. COMMISSIONER OF INCOME TAX CIRCLE (EXEMPTIONS), NAGPUR, NAGPUR vs. VASANTRAO NAIK STATE AGRICULTURE EXTENTION MANAGEMENT INSTITUTE, NAGPUR

In the result, appeal by the assessee stands allowed for statistical purposes

ITA 208/NAG/2025[2018-19]Status: DisposedITAT Nagpur16 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Anand Nagrale
Section 10Section 10(23)Section 139Section 147Section 148Section 148A

section 148 for the year under consideration for the reasons discussed above. Thus, Thus, it can be observed that on same set of facts, the AO has passed assessment order for AY 2019-20 wherein claim of exemption u/s 10(23)(iiiab) has been allowed. In this regard, it is important to note that as per assessment order itself

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

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)

50 days delay in instituting these twin appeals, we after placing reliance on ITAT-Nagpur Page 1 of 4 ITA No.226 & 229/PUN/2023 12AB & 80G(5) ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 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

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)

50 days delay in instituting these twin appeals, we after placing reliance on ITAT-Nagpur Page 1 of 4 ITA No.226 & 229/PUN/2023 12AB & 80G(5) ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 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

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

50,000/- being to maximum permissible ceiling as against penalty @0.5%of total gross receipts/turnover ₹14,27,68,859/. 2.3 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act. While dealing with assessee’s appeal the Ld. NFAC provided as much as six opportunities from January, 2021 to March, 2022, however

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

50 years and the amount of Rs.2,32,88,411/- represented opening balance of his capital account as of 01.04.2015. It was stated that the same was also evident from the capital account filed on record during the course of assessment proceedings u/s. 143(3) of the Act. The AO noted that this was a case where the appellant

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 204/NAG/2017[2014-15]Status: DisposedITAT Nagpur28 Jun 2022AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 10(38)Section 131Section 68Section 69C

Trust, had shown certain income by way of voluntary contributions. The CIT concerned passed an order u/s 263 of the IT Act, 1961 holding that the assessee is liable to be assessed on that sum as income from other sources. The said income was determined by CIT as unexplained cash credit u/s 68. The assessee approached the Hon’ble ITAT

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)

50,515/–, `5,31,335/–, `38,39,032/– respectively u/sec. 80P(2)(d), 80P(2)(a)(i)(iv) & 80P(2)(a)(i). The assessee being aggrieved with the said intimation, filed first appeal before the Ld. Commissioner, however, of no avail as the Ld. Commissioner by taking cognizance of return filed by the assessee belatedly