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5 results for “charitable trust”+ Section 12(1)(ac)clear

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Key Topics

Section 12A15Section 80G6Exemption5Addition to Income4Natural Justice4Limitation/Time-bar4

KARAM AGRAMI AMAN AUR MAITRI SANSTAN,RANCHI vs. CIT(EXEMPTION), PATNA, PATNA

Appeal is allowed for statistical purposes

ITA 505/PAT/2024[2023-24]Status: DisposedITAT Patna13 Feb 2025AY 2023-24

Bench: Hon’Ble Income Tax Appellate Tribunal, Patna Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna For Rejection Of Registration Under Section 12Ab(1)(B)(Iii) Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna Was Passed & Received On The Same Date By Mail. Therefore, The Appeal Should Have Been Instituted Within 60 Days From Receipt Of Such Order I.E., On Or Before 04.05.2024. I.T.A. No. 505/Pat/2024 Karam Agrami Aman Aur Maitri Sanstan

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

12(1)(ac)(vi) in Form 10AC dated 07.03.2023 with unique registration No. AAFK4919CE20221 for AY 2023-24 to 2025-26 is also cancelled.” 3. Aggrieved with this action, the assessee is in appeal before the ITAT through the following grounds: “1) That the impugned Order of the Ld. Commissioner of Income Tax (Exemptions), Patna is arbitrary, illegal, contrary

ST JOHNS EDUCATION TRUST,PATNA vs. INCOME TAX OFFICER, EXEMPTION WARD, PATNA

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

ITA 670/PAT/2024[2024-25]Status: DisposedITAT Patna28 Apr 2025AY 2024-25

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12A

12. For that the Society has been registered u/s 12A since 2004 and had been assessed as charitable for long time. The Ld. CIT (Exemption) has not found any merit in concluding that the activity of the appellant is not in line with the objects and therefore, the cancellation of registration u/s 12A is unjustified. 13. For that the appellant

ST JOHNS SOCIETY FOR EDUCATION,HAJIPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, PATNA

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

ITA 671/PAT/2024[2024-25]Status: DisposedITAT Patna28 Apr 2025AY 2024-25

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12A

12. For that the Society has been registered u/s 12A since 2004 and had been assessed as charitable for long time. The Ld. CIT (Exemption) has not found any merit in concluding that the activity of the appellant is not in line with the objects and therefore, the cancellation of registration u/s 12A is unjustified. 13. For that the appellant

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHERGHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 69/PAT/2025[2025-26]Status: DisposedITAT Patna15 Sept 2025AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 80G

12:10 PM which is less than 7 days. Only 5 working days was allowed to respond to department. Honourable Madras High Court Set aside the assessment order and he remanded it to the assessing officer for fresh consideration where just five days is given to file Reply. 4. We responded to department on 09/09/2024 against first notice issued

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHER GHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 68/PAT/2025[2025-26]Status: DisposedITAT Patna15 Sept 2025AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 80G

12:10 PM which is less than 7 days. Only 5 working days was allowed to respond to department. Honourable Madras High Court Set aside the assessment order and he remanded it to the assessing officer for fresh consideration where just five days is given to file Reply. 4. We responded to department on 09/09/2024 against first notice issued