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11 results for “charitable trust”+ Section 36(1)clear

Sorted by relevance

Delhi497Karnataka469Mumbai458Chennai210Bangalore180Jaipur125Ahmedabad103Hyderabad92Pune70Chandigarh57Indore57Kolkata50Lucknow39Cochin32Allahabad31Amritsar22Surat21Cuttack19Visakhapatnam18Agra17Calcutta17Nagpur15Patna11Telangana11Raipur8Rajkot8SC8Varanasi7Kerala6Rajasthan4Jodhpur3Punjab & Haryana2Guwahati2Jabalpur1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 153A16Section 143(3)16Section 26314Section 2508Addition to Income8Section 11(1)6Section 1326Exemption5Section 133A4

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

36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals

Section 142(1)4
Condonation of Delay4
Charitable Trust4

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 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

36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals

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

36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals

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

36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals

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

36-39/Pat/2021 order dated 09.03.2022 and that of coordinate Page 9 of 15 I.T.A. Nos.: 44 & 45/Pat/2021 Assessment Years: 2011-12 & 2012-13 M/s. Parwati Educational & Welfare Trust. Bench of Patna in the case of Shri Akash Kumar in ITA No. 143/Pat/2019 order dated 22.12.2021. 8. Per contra ld. D/R vehemently argued supporting the order of the ld. PCIT

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

36-39/Pat/2021 order dated 09.03.2022 and that of coordinate Page 9 of 15 I.T.A. Nos.: 44 & 45/Pat/2021 Assessment Years: 2011-12 & 2012-13 M/s. Parwati Educational & Welfare Trust. Bench of Patna in the case of Shri Akash Kumar in ITA No. 143/Pat/2019 order dated 22.12.2021. 8. Per contra ld. D/R vehemently argued supporting the order of the ld. PCIT

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)

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

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 65/PAT/2020[2013-14]Status: DisposedITAT Patna10 Jan 2025AY 2013-14

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could not be fully verified and hence some disallowances were

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 66/PAT/2020[2014-15]Status: DisposedITAT Patna10 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could not be fully verified and hence some disallowances were

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 67/PAT/2020[2015-16]Status: DisposedITAT Patna10 Jan 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could not be fully verified and hence some disallowances were

MAGADH HOMIOPATHIK MEDICAL COLLAGE AND HOSPITAL,BIHAR SHARIF vs. INCOME TAX OFFICER WARD 1, PATNA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 334/PAT/2025[2018-19]Status: DisposedITAT Patna04 Dec 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 144Section 147Section 148Section 250

36 filed shows that in the row for the appeal details, the date of order under section 250 of the Act is mentioned as 24/03/2025 and the date of receipt the order is mentioned as 20/06/2025. The limitation arises from the date of receipt of the order of the first appellate ITA No.: 334/PAT/2025 Assessment Year: 2018-19 Magadh Homiopathik