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8 results for “charitable trust”+ Revision u/s 263clear

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Key Topics

Section 143(3)20Section 26318Section 153A16Section 142(1)6Section 1326Addition to Income5Section 133A4Charitable Trust4Survey u/s 133A

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 39/PAT/2021[2016-17]Status: DisposedITAT Patna08 Mar 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

revision u/s 263 of the Act cannot be exercised arbitrarily in AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

4
Section 1483
Section 1472
Cash Deposit2

In the result, all the four appeals of the assessee are allowed

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

revision u/s 263 of the Act cannot be exercised arbitrarily in AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 37/PAT/2021[2014-15]Status: DisposedITAT Patna08 Mar 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

revision u/s 263 of the Act cannot be exercised arbitrarily in AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 38/PAT/2021[2015-16]Status: DisposedITAT Patna08 Mar 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

revision u/s 263 of the Act cannot be exercised arbitrarily in AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

ITA 44/PAT/2021[2011-12]Status: DisposedITAT Patna23 May 2022AY 2011-12

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Section 132Section 143(3)Section 153ASection 263

Charitable Trust wherein the facts are almost similar, this Tribunal after considering the judicial precedence, quashed the revisionary proceedings u/s 263 of the Act observing as follows: “5. We have heard rival contentions and perused the facts on record carefully including the revisionary orders passed u/s 263 of the Act and various decisions cited before us. We note that

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

ITA 45/PAT/2021[2012-13]Status: DisposedITAT Patna23 May 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Section 132Section 143(3)Section 153ASection 263

Charitable Trust wherein the facts are almost similar, this Tribunal after considering the judicial precedence, quashed the revisionary proceedings u/s 263 of the Act observing as follows: “5. We have heard rival contentions and perused the facts on record carefully including the revisionary orders passed u/s 263 of the Act and various decisions cited before us. We note that

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 12ASection 142Section 142(1)Section 143(3)Section 263

revision order of Ld. CIT(Exemption), Patna vide Memo No. CIT(E)/Pat/u/s.263/2017- 18/5311-13 dated 12.03.2018 u/s, 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”)passed against the assessment order by the DCIT, Exemption Circle, Ranchi u/s.143(3) of the Act, dated 03.11.2016. 2. Assessee has raised three grounds, all of which relate to assumption

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

u/s 148, filed return of income in compliance to this notice and also corresponded with the Assessing Officer. Therefore, it appears that many of the objections raised against re- assessment proceedings are superfluous. Ongoing through the record, it is found that the appellant has filed written submission, the content of 5 Assessment Year: 2012-2013 Dolly Ghosh which is reproduced