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

Sorted by relevance

Karnataka469Mumbai360Delhi359Chennai177Bangalore161Jaipur106Hyderabad87Ahmedabad73Pune58Chandigarh49Indore48Kolkata40Lucknow37Cochin27Allahabad21Amritsar17Cuttack16Calcutta16Surat16Visakhapatnam14Agra14Nagpur13Telangana9Patna9SC8Varanasi7Raipur7Rajkot6Kerala5Rajasthan4Jodhpur3Punjab & Haryana2Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1Guwahati1

Key Topics

Section 153A16Section 143(3)16Section 26314Addition to Income7Section 2506Section 11(1)6Section 1326Section 133A4Section 142(1)4

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

Charitable Trust4
Survey u/s 133A4
Exemption3

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 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

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

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)

ii) Hospital receipts – Rs. 2,70,33,405.96 (iii) Hostel receipts – Rs. 1,63,86,667.00 (iv) Pharmacy receipts – Rs. 35,09,829.00 (v) Other receipts – Rs. 12,24,776.25 Furthermore, the Ld. AO found that the receipts from pharmacy exceeded the tolerance limit of 20% as per the proviso to section 2(15) of the Act. It is seen

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)

ii) Hospital receipts – Rs. 2,70,33,405.96 (iii) Hostel receipts – Rs. 1,63,86,667.00 (iv) Pharmacy receipts – Rs. 35,09,829.00 (v) Other receipts – Rs. 12,24,776.25 Furthermore, the Ld. AO found that the receipts from pharmacy exceeded the tolerance limit of 20% as per the proviso to section 2(15) of the Act. It is seen

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)

ii) Hospital receipts – Rs. 2,70,33,405.96 (iii) Hostel receipts – Rs. 1,63,86,667.00 (iv) Pharmacy receipts – Rs. 35,09,829.00 (v) Other receipts – Rs. 12,24,776.25 Furthermore, the Ld. AO found that the receipts from pharmacy exceeded the tolerance limit of 20% as per the proviso to section 2(15) of the Act. It is seen