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46 results for “charitable trust”+ Section 173(1)clear

Sorted by relevance

Karnataka426Delhi126Mumbai103Pune46Ahmedabad39Bangalore38Lucknow29Chandigarh25Hyderabad23Chennai20Allahabad16Calcutta16Kolkata11Jaipur10Indore7Agra5Surat5Varanasi4Cochin3Amritsar3Raipur3Telangana3Nagpur2SC2Panaji2Rajasthan2Ranchi2Jodhpur1Andhra Pradesh1Orissa1Rajkot1Visakhapatnam1Cuttack1

Key Topics

Section 234E308Section 200(3)72Section 200A60Section 200A(1)(c)50TDS43Rectification u/s 15429Charitable Trust26Section 25025Section 20024

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19

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

Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

charitable trust or institution. We find that recently Co-ordinate Bench of Mumbai Tribunal in DCIT Vs Gabriel India (2025) 173 taxmann.com 219 (Mum) on similar issue where the assessee-company claimed deduction under section 80G at the rate of 50% of CSR expenses and furnished receipts of donees evidencing eligibility of deduction under section 80G allowed claim of such

Showing 1–20 of 46 · Page 1 of 3

Section 15420
Section 220(2)16
Penalty14

ATHARV VIJAY YEWALE SOCIAL FOUNDATION,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, appeal of the assessee is Allowed for statistical purpose

ITA 1887/PUN/2024[2021-22]Status: DisposedITAT Pune26 Nov 2024AY 2021-22

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 11Section 12ASection 250

1. The CIT (A) failed to recognize the fact that the trustees & members of the assessee Trust above mentioned belong from rural background hence they are not much adversely aware of rules & regulation of Income Tax Act. 2. Initially, the assessee being a Trust received rejection of application for Registration under section 12A on 24-09-20, there after returns

INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. POONA PANJARPOLE TRUST, PUNE

In the result, the appeal filed by the Revenue stands dismissed

ITA 846/PUN/2022[2015-16]Status: DisposedITAT Pune06 Oct 2023AY 2015-16
For Appellant: Shri Suhas BoraFor Respondent: Shri M. G. Jasnani
Section 11Section 12ASection 143(1)Section 154Section 80G

section 11(1A) of the Act in view of the clarification issued by the Board Circular No.883 4 dated 24.09.1975. The board circular was also followed by the Hon’ble Calcutta High Court in the case of CIT vs. Hindustan Welfare Trusts, 70 Taxman 93 (Cal.) and in the case of CIT vs. East India Charitable Trust, 73 Taxman

YASHWANTRAO CHAVAN INSTITUTE OF POLYTECHNIC,BEED vs. ACIT CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

ITA 2639/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

ITA 2637/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

ITA 886/PUN/2025[24Q - Q2- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMED NAGAR, AHMEDNAGAR

In the result, ITA.No.2049/PUN

ITA 884/PUN/2025[24Q - Q3- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2051/PUN/2024[2014-15(Q2-24Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2057/PUN/2024[2015-16 QUARTER 3 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

ITA 2062/PUN/2024[2015-16 Q-4 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2055/PUN/2024[2015-16 QUARTER 1 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2054/PUN/2024[2014-15 QUARTER 3 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

ITA 2061/PUN/2024[2015-16 Q-3 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2049/PUN/2024[2013-14(Q3-26Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

ITA 2053/PUN/2024[2014-15 QUARTER 2 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

ITA 2059/PUN/2024[2015-16(Q1) 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2060/PUN/2024[2015-16 (Q2-26Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

ITA 2056/PUN/2024[2015-16 QUARTER 2 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2058/PUN/2024[2015-16 QUARTER 4 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2052/PUN/2024[2014-15(Q3-24Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

section 200A(1)(c) authorising such levy came into force w.e.f. 1" June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi