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9 results for “charitable trust”+ Search & Seizureclear

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Key Topics

Section 1016Section 148A16Section 133A12Section 13212Section 14811Section 143(3)9Search & Seizure7Section 1476Section 153A6Reassessment

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

seizure operation took place in Satyam Shivam group on 26/10/2016 and the appellant was in no way associated with this group. The assessment order u/s 143(3) r.w.s. 153A in the case of the appellant was passed on 28/12/2018. The learned PCIT issued notice under section 263 of The Income Tax Act, 1961 on 12/03/2021 by which the appellant

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

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

4
Survey u/s 133A4
Addition to Income3
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

seizure operation took place in Satyam Shivam group on 26/10/2016 and the appellant was in no way associated with this group. The assessment order u/s 143(3) r.w.s. 153A in the case of the appellant was passed on 28/12/2018. The learned PCIT issued notice under section 263 of The Income Tax Act, 1961 on 12/03/2021 by which the appellant

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

search & seizure under section 132(1) and survey proceedings under section 133A in the business premises of the founder of the assessee society, seized documents were found to Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society have been not fully disclosed in the books of account, which have been comprehensively discussed by the ld. PCIT, Patna

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

search & seizure under section 132(1) and survey proceedings under section 133A in the business premises of the founder of the assessee society, seized documents were found to Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society have been not fully disclosed in the books of account, which have been comprehensively discussed by the ld. PCIT, Patna

GD MOTHER EDUCATIONAL SOCIETY ,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

search & seizure under section 132(1) and survey proceedings under section 133A in the business premises of the founder of the assessee society, seized documents were found to Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society have been not fully disclosed in the books of account, which have been comprehensively discussed by the ld. PCIT, Patna

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

search & seizure under section 132(1) and survey proceedings under section 133A in the business premises of the founder of the assessee society, seized documents were found to Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society have been not fully disclosed in the books of account, which have been comprehensively discussed by the ld. PCIT, Patna

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

ITA 127/PAT/2019[2006-07]Status: HeardITAT Patna06 Jan 2023AY 2006-07

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

Section 132Section 153A

seizure operation was carried out at the premises of the assessee on 13.01.2012 under section 132 of the Income Tax Act. It emerges out from the search that assessee is the key person of the Group. The Group has been running various business premises as well as Educational Institutions. According to the ld. Assessing Officer, the assessee had receipts from

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

ITA 128/PAT/2019[2012-13]Status: HeardITAT Patna06 Jan 2023AY 2012-13

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

Section 132Section 153A

seizure operation was carried out at the premises of the assessee on 13.01.2012 under section 132 of the Income Tax Act. It emerges out from the search that assessee is the key person of the Group. The Group has been running various business premises as well as Educational Institutions. According to the ld. Assessing Officer, the assessee had receipts from

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

seizure operation was conducted upon the premises of the assessee on 6th September, 2018. According to the Revenue, during the course of search, it revealed that assessee had raised loan from M/s. Shrijan Mahila Vikash Sahyog Samiti Limited. She has repaid the loan in cash and she has received certain amount in cash. Therefore, the ld. Assessing Officer has reopened