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7 results for “charitable trust”+ Set Off of Lossesclear

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Key Topics

Section 153A16Section 143(3)16Section 26314Section 1326Section 133A4Section 142(1)4Charitable Trust4Addition to Income4Survey u/s 133A

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

set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust sale deed registered in the name of assessee to corroborate his arguments which are filed in the PB. 5.2. In AY 2014-15 the Ld. Counsel

4
Section 12A2
Cash Deposit2
Limitation/Time-bar2

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

set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust sale deed registered in the name of assessee to corroborate his arguments which are filed in the PB. 5.2. In AY 2014-15 the Ld. Counsel

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

set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust sale deed registered in the name of assessee to corroborate his arguments which are filed in the PB. 5.2. In AY 2014-15 the Ld. Counsel

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

set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust sale deed registered in the name of assessee to corroborate his arguments which are filed in the PB. 5.2. In AY 2014-15 the Ld. Counsel

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

loss account and income expenditure account. We, further, find that all these seized materials were available for examination of the ld. AO in the course of assessment proceedings. Various bank accounts are held by the assessee Trust. Details of these bank accounts were filed before the ld. AO. Further, in the years where the cash deposits and other credits towards

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

loss account and income expenditure account. We, further, find that all these seized materials were available for examination of the ld. AO in the course of assessment proceedings. Various bank accounts are held by the assessee Trust. Details of these bank accounts were filed before the ld. AO. Further, in the years where the cash deposits and other credits towards

AMS EDUCATIONAL AND WELFARE FOUNDATION,KISHANGANJ vs. CIT(EXEMPTION), PATNA

In the result, both the appeals of the assessee are allowed for statistical purposes as aforesaid

ITA 311/PAT/2018[2018-19]Status: HeardITAT Patna29 Mar 2022AY 2018-19

Bench: Shri A.T. Varkey & Shri Girish Agrawal

For Appellant: Shri K.M. Mishra, Advocate (AR)For Respondent: Shri Sanjay Mukherjee, CIT(DR)
Section 12ASection 80Section 80G(5)

loss account also demonstrate that the expenditure were made on relief to poor, education etc. 6. For that, the CIT failed to appreciate that at the stage of granting registration only aims and object of the society is required to be examined not books of account and evidence. 7. For that any other ground may be urged at the time