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13 results for “TDS”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A19Section 80G14Exemption13Section 12A(1)(ac)10Section 80G(5)9TDS7Section 36A(3)4Section 124Section 1434Section 36A

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

TDS returns & Profession Tax Returns filed for the last 3 years. (xii) Year-wise details of addition to building fund and other funds with evidence of its source. (xiii) Complete details of loans raised, if any, for the last 3 years and its utilization for each of the institution / project along with copy of permission under section

4
Deduction3
Addition to Income3

SHASTRAVAHINI,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

ITA 1155/PUN/2025[-]Status: DisposedITAT Pune01 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Abhay A. AvchatFor Respondent: Shri Amit bobde
Section 12ASection 194J

ac) of sub-section (1) of section 12A IT Act on 14.09.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the 2 purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption

HIDAYA EDUCATION TRUST,BHIWANDI vs. CIT EXEMPTION PUNE, PUNE

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

ITA 1142/PUN/2024[2022-23]Status: DisposedITAT Pune16 Dec 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

12A(1)(ac)(iii) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force, the Ld. CIT(E) issued notice on 10.11.2023 through ITBA portal which was duly served on the assessee requesting the assessee

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 404/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 403/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.”\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

12A(1)(ac) (vi) of the Income Tax Act, 1961 is\nhereby cancelled.”\nAggrieved with such order of the Ld. CIT(E), the assessee is in appeal\nbefore the Tribunal by raising the following grounds:\n\"1.\nThat on the facts and circumstances of the case and in law, the\nCommissioner of Income-tax (Exemptions) (CIT(E)) has erred

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 451/PUN/2025[-]Status: DisposedITAT Pune02 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

section 12A(1)(ac) of the IT Act on 10.06.2022. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued on 02.09.2022 through ITBA portal requesting

SHRI VETALESHWAR SHIKSHAN SANSTHA,LATUR vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 523/PUN/2025[NA]Status: DisposedITAT Pune02 Sept 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80G(5)

section 12A(1)(ac) of the IT Act on 10.06.2022. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued on 02.09.2022 through ITBA portal requesting

AKET FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

ITA 1223/PUN/2023[-]Status: DisposedITAT Pune09 Sept 2024

Bench: Shri R. K. Panda & Ms Astha Chandraaket Foundation Cit Exemption, Pune Shop No.3, Sidhi Apartment, Building No.20, Shindenagar, Vs. Bavdhan Khurd, Bavdhan B O Puen – 411021 Pan: Aavca1058Q (Appellant) (Respondent) Assessee By : Smt. Deepa Khare Department By : Shri Keyur Patel, Cit-Dr Date Of Hearing : 20-08-2024 Date Of Pronouncement : 09-09-2024 O R D E R Per R.K. Panda, Vp :

For Appellant: Smt. Deepa KhareFor Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 12A(1)(ac)

section 12A(1)(ac) of the Act on 21.01.2023. In order to verify the genuineness of the activities of the assessee and compliance to the requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued by the CIT(Exemption) asking

MR. YOGESH KULTHE,AIROLI, NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-2, PANVEL, DIST. RAIGAD

In the result, the appeal filed by the assessee is partly allowed

ITA 940/PUN/2024[2010-11]Status: DisposedITAT Pune23 Jul 2024AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.940/Pun/2024 "नधा"रण वष" / Assessment Year : 2010-11

For Respondent: Shri Manoj Kumar Tripathi
Section 139(1)Section 144Section 148Section 282(1)

TDS deduction etc.. 6. On the other hand, the ld. Departmental Representative placing reliance on the orders of the authorities submit that no interference by this Tribunal is called for 7. We heard the rival submissions and perused the material on record. Admittedly, the AO also completed the assessment u/s.144 r.w.s.147 of the Act. Further, we find that

AKHIL BHARATIYHA MAHESHWARI EDUCATIONAL & CHARITABLE TRUST,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 2790/PUN/2024[- NA -]Status: DisposedITAT Pune28 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

12A(1)(ac)(iii) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force, the Ld. CIT(E) issued notice on 26.06.2024 through ITBA portal which was duly served on the assessee requesting the assessee

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

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

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

12A(1)(ac)(i) of the Act but it seems that you have not submitted a copy of registration u/s 12A/12AA prior to 01/04/2021. Kindly provide copy of 12A/12AA registration granted prior to 01/04/2021. (iii) Since you have claimed to be engaged in running of educational institution(s), please furnish the following: (1) Details of various institutes / schools / colleges