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13 results for “charitable trust”+ Section 56clear

Sorted by relevance

Karnataka464Delhi379Mumbai283Bangalore140Chennai105Hyderabad75Jaipur70Ahmedabad41Pune41Lucknow32Kolkata30Chandigarh29Indore21Cochin20Calcutta18Surat16Visakhapatnam13Nagpur13Allahabad10Amritsar9Rajkot8Telangana8Kerala5Agra5SC5Patna3Rajasthan3Dehradun3Guwahati1Cuttack1Andhra Pradesh1Orissa1Punjab & Haryana1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 26346Section 12A26Section 14713Section 143(3)10Section 35(1)(ii)10Exemption8Section 143(1)6Addition to Income6Section 2505

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. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

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

Limitation/Time-bar5
Section 1484
Condonation of Delay4
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 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

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

section, has said that "In order to ensure that trust or institution complies with local laws that are material for the purpose of achieving its objects...". Hence view can be formed that the requirements have to be material and that also for achieving the objects are required to have complied. 10. The trust or institution is required to comply with

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

Charitable Trust and has made payment of Rs. 15,33,33,000/-, the source of payment is not explained viz a viz income shown in the ITR for previous years. Therefore, income for A.Y. 2016-17 has escaped assessment. In the view of the above, I have reasons to believe that the income to the tune of Rs.15

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

Charitable Trust and has made payment of Rs. 15,33,33,000/-, the source of payment is not explained viz a viz income shown in the ITR for previous years. Therefore, income for A.Y. 2016-17 has escaped assessment. In the view of the above, I have reasons to believe that the income to the tune of Rs.15

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

Charitable Trust vs. ACIT (E) (2017) 59 ITR 204 Mum) (Trib) (b) Construction Co. vs. ACIT (2017) 188 TTJ 497 (Mum.) (Trib.) (c) M/s. Advance Construction Co. Pvt. Ltd. [INCOME TAX APPEAL NO.77 OF 2014; dt 28/6/2016 (Bom)(HC)] (d) Marico Ltd (Supreme Court) [Approved Bombay High Court decision Writ petition 1917 of 2019 dt 21/08/2019]. In view

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)

56 days delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs.DCIT & Anr’ reported 398 ITR 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

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)

56 days delay in instituting these appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs.DCIT & Anr’ reported 398 ITR 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

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

56 days delay in instituting this appeal, in the larger interest of justice placing reliance on ‘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)], we deem it fit to condone the delay. ITAT-Nagpur Page 1 of 4 PDKV Research & Incubation

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, appeal filed by the Revenue for A

ITA 614/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

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

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 35(1)Section 35(1)(ii)

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon'ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon'ble High Court has not considered the judgment of the Hon'ble Supreme Court, because

SHRI GO0VINDDAS GOVARDHANDAS DAGA,NAGPUR vs. A.C.I.T. CIRCLE 2, NAGPUR

In the result, appeal filed by the Revenue for A

ITA 601/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

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

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 35(1)Section 35(1)(ii)

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon'ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon'ble High Court has not considered the judgment of the Hon'ble Supreme Court, because

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