BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

321 results for “charitable trust”+ Section 13(10)clear

Sorted by relevance

Mumbai1,040Delhi1,012Chennai561Karnataka556Bangalore511Ahmedabad336Pune321Jaipur278Hyderabad204Kolkata179Chandigarh147Surat94Cochin94Indore91Rajkot91Amritsar80Lucknow77Cuttack71Visakhapatnam60Raipur49Agra38Nagpur37Allahabad37Telangana31Jodhpur28Calcutta25Patna19SC18Kerala10Guwahati9Dehradun9Varanasi8Rajasthan6Jabalpur6Punjab & Haryana6Panaji6Ranchi5Orissa3Himachal Pradesh2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 234E218Section 12A123Section 1172Section 132(4)56Exemption54Section 200(3)48Section 200A48Section 12A(1)(ac)46Charitable Trust46

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

section 13(l)(c)/ 13(3) /13(2), all the receipts of the trust either by voluntary contribution or income derived from its property would be an income of the trust in the normal course and is chargeable to tax. b) Money advanced without charging interest to interested persons, there is violation u/s. 13

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

Showing 1–20 of 321 · Page 1 of 17

...
Section 80G(5)44
TDS32
Addition to Income26

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

section 13(1)(b) which reads as under: “13(1)… (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste” 10

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

charitable trusts and institutions under the IT Act is that firstly all voluntarily contributions received by them are deemed to be the income of such entities under section 2(24)(iia) and thereafter, subject to the fulfillment of conditions laid down in Section 11/Section 12/Section 10(21)/Section 10(23)/Section 10(23C) etc, as the case

INCOME-TAX OFFICER vs. SERUM INSTITUTE OF INDIA RESEARCH FOUNDATION,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar
Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

10 [ or by an electoral trust]].” The above provision specifies that the “Voluntary Contributions” received by a Trust or Institution constitutes “income”. In the case of a Trust, the provisions of section 12(1) provides for deeming the Voluntary Contributions received by the Trust or Institution, as the 15 Serum Institute of India Research Foundation income of the Trust

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1134/PUN/2016[2009-10]Status: DisposedITAT Pune01 Jun 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1133/PUN/2016[2008-09]Status: DisposedITAT Pune01 Jun 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1147/PUN/2016[2007-08]Status: DisposedITAT Pune01 Jun 2018AY 2007-08

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

section 11 to 13 and hence, the ld. CIT(A) should have directed the ld. A.O. to grant the exemption u/s.11 to the assessee trust. 3. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.1,64,980/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

charitable institution for the assessment years 1974-75 and 1975-76. The exemption was refused by the Income-tax Officer on the grounds that (a) it was not duly registered with the Commissioner of Income-tax under Section 12A(a) of the Act, and (b) no notice of accumulation of income as required under Section 11(2) was filed. 10

SWASTHIYOG PRATISHTHAN,,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE,, PUNE

In the result, the appeal filed by the assessee stands allowed

ITA 1296/PUN/2019[2015-16]Status: DisposedITAT Pune05 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1296/Pun/2019 निर्धारण वर्ा / Assessment Year: 2015-16 Swasthiyog Pratishthan, Vs. Dcit (Exemptions) C/O. Dr. Gs Kulkarni, Circle, Pune. Orthopedic Hospital, Extension Area, Miraj, Sangli- 416410. Pan : Aaats5400L Appellant Respondent

For Appellant: Shri Nikhil PathakFor Respondent: Shri M. G. Jasnani
Section 11Section 12ASection 13Section 13(1)(c)Section 133A

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— …… (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof— (i) if such trust or institution has been created

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

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

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)

section 13(1)(c)(ii) of the Act. 2 ITA No.374/PUN/2017, A.Y. 2012-13 4. Brief facts relating to the issue on hand are that the assessee is a public charitable trust registered u/s. 12A of the Act vide order dated 25- 03-1975. The assessee derives income from Bank deposits and rent income. The assessee filed return of income