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7 results for “charitable trust”+ Section 144Aclear

Sorted by relevance

Allahabad16Pune7Delhi7Jaipur7Lucknow4Bangalore4Cuttack3Mumbai2Kolkata2Chennai2Ranchi1Ahmedabad1

Key Topics

Section 26318Section 1112Section 133A9Section 143(3)8Exemption7Section 1475Addition to Income5Charitable Trust4Section 142(1)3

SHRI GANESH SERVA SEVA SANGHA SHRIPUR,SOLAPUR vs. CIT(E), PUNE, PUNE

In the result, the appeal of the assessee is dismissed

ITA 1230/PUN/2024[2016-17]Status: DisposedITAT Pune21 Apr 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1230/Pun/2024 Assessment Year : 2016-17

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Amol Khairnar
Section 12ASection 143(3)Section 147Section 148Section 263

trust is deductible u/s.11 of the Act. So far as the advances received from PSSK and USPL, it was submitted that nature of transaction is advance taken from sugar factories for making payments to labourers and transporters who undertake the activities of harvesting and transportation of sugarcane and 5 Shri Ganesh Serva Seva Sangha Shripur also for social and charitable

Section 142A(1)3
Section 271(1)(C)3
Penalty3

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (the “Act”). Its main object is to carry educational activities. For AY 2012-13 it e-filed return on 30.03.2023 declaring total income at Rs. Nil. A survey u/s 133A of the Act was conducted on the assessee on 05.09.2013 during which it was noticed that the assessee trust

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (the “Act”). Its main object is to carry educational activities. For AY 2012-13 it e-filed return on 30.03.2023 declaring total income at Rs. Nil. A survey u/s 133A of the Act was conducted on the assessee on 05.09.2013 during which it was noticed that the assessee trust

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (the “Act”). Its main object is to carry educational activities. For AY 2012-13 it e-filed return on 30.03.2023 declaring total income at Rs. Nil. A survey u/s 133A of the Act was conducted on the assessee on 05.09.2013 during which it was noticed that the assessee trust

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde
Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section

SHRI TRIMBAKESHWAR DE vs. THAN TRUST,NASHIKVS.CIT (EXEMPTION) PUNE, PUNE

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

ITA 1051/PUN/2024[2018-2019]Status: DisposedITAT Pune18 Dec 2024AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1051/Pun/2024

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ajay Kumar Keshari
Section 11Section 142(1)Section 143(2)Section 143(3)Section 263

charitable purposes. The assessee also relied on certain decisions. However, the explanation putforth by the assessee trust was not acceptable. Ld.CIT(E) relying on the decision of Hon’ble Supreme Court in the case of Commissioner of Customs(Imports), Mumbai Vs. Dilip Kumar & Company & Ors dated 30.07.2018 and other decisions came to hold that there is 5 Shri Trimbakeshwar Devsthan

P Y C HINDU GYMKHANA,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

ITA 1321/PUN/2025[2021-22]Status: DisposedITAT Pune06 Oct 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amit Bobde
Section 11Section 142(1)Section 143(2)Section 143(3)Section 2(15)Section 263

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section