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4 results for “charitable trust”+ Section 45clear

Sorted by relevance

Delhi473Karnataka467Mumbai384Bangalore180Chennai150Ahmedabad105Jaipur85Hyderabad79Kolkata71Chandigarh55Pune46Cochin37Lucknow36Amritsar30Allahabad28Cuttack25Indore24Calcutta17Visakhapatnam15Rajkot12Agra12Telangana11Nagpur10SC7Kerala5Dehradun4Patna4Surat3Rajasthan3Andhra Pradesh2Ranchi2Jabalpur1Jodhpur1

Key Topics

Section 143(3)6Section 153A4Section 1483Limitation/Time-bar3Section 1472Section 271D2Section 1322Section 2632Cash Deposit2

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

charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause

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

45,210 /- 3 Donation for building 10,30,000/- T O T A L 91,39,583/- Sir, the gross receipt is less than the limit prescribed under section 10(23C) (vi) of The Income Tax Act, 1961. Sir, the total receipt declared by the appellant for the accounting year relevant to the assessment year

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

45,210 /- 3 Donation for building 10,30,000/- T O T A L 91,39,583/- Sir, the gross receipt is less than the limit prescribed under section 10(23C) (vi) of The Income Tax Act, 1961. Sir, the total receipt declared by the appellant for the accounting year relevant to the assessment year

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 344/PAT/2018[2012-13]Status: HeardITAT Patna12 Feb 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143(3)Section 250(6)

45 provides that the State shall endeavor to provide early childhood care and education for all children until they complete the age of six years. Article 46 provides to the effect that the State shall promote with special care the educational interest of the weaker sections of the people and, in particular, of the Scheduled Castes and the Scheduled Tribes