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5 results for “charitable trust”+ Section 119(2)clear

Sorted by relevance

Karnataka446Mumbai217Delhi203Ahmedabad89Hyderabad83Chennai80Bangalore76Chandigarh49Pune45Jaipur43Kolkata40Agra17Calcutta17Lucknow17Visakhapatnam17Indore16Allahabad16Cuttack12Surat11Jodhpur8Guwahati8Telangana7Rajkot7Dehradun5Patna5Raipur4Nagpur4Jabalpur3Cochin3Amritsar3Varanasi2Rajasthan2SC1Panaji1Andhra Pradesh1Punjab & Haryana1Ranchi1

Key Topics

Section 1016Section 148A16Section 133A12Section 1328Section 1488Section 116Section 143(1)5Section 1474Reassessment4Search & Seizure

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 250

2) provides that in case exemption is denied under section 11,\nsuch income of the trust shall be charged to tax at maximum marginal\nrate. For the Trusts and Institutions registered under section 12A,\nprovisions of sections 11, 12 and 13 are only applicable for\ndetermining income. These sections do not have provision for\ndeduction of expenditure, but allow entire

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

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

4
Survey u/s 133A4
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

2. The issue in the first ground of appeals is against the order passed by the ld. PCIT (Central), Patna dated 25.08.2023 withdrawing the approval granted to the assessee-Society under section 10(23C)(vi) of the Income Tax Act (hereinafter referred to as the Act) for A.Ys. 2018-19 to 2021-22, which is wrong, arbitrary

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

2. The issue in the first ground of appeals is against the order passed by the ld. PCIT (Central), Patna dated 25.08.2023 withdrawing the approval granted to the assessee-Society under section 10(23C)(vi) of the Income Tax Act (hereinafter referred to as the Act) for A.Ys. 2018-19 to 2021-22, which is wrong, arbitrary

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

2. The issue in the first ground of appeals is against the order passed by the ld. PCIT (Central), Patna dated 25.08.2023 withdrawing the approval granted to the assessee-Society under section 10(23C)(vi) of the Income Tax Act (hereinafter referred to as the Act) for A.Ys. 2018-19 to 2021-22, which is wrong, arbitrary

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

2. The issue in the first ground of appeals is against the order passed by the ld. PCIT (Central), Patna dated 25.08.2023 withdrawing the approval granted to the assessee-Society under section 10(23C)(vi) of the Income Tax Act (hereinafter referred to as the Act) for A.Ys. 2018-19 to 2021-22, which is wrong, arbitrary