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10 results for “charitable trust”+ Section 192clear

Sorted by relevance

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Key Topics

Section 132(4)56Section 153C14Addition to Income8Section 143(2)7Charitable Trust7Section 11(3)4Section 12A3Exemption3Section 80G2

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

ITA 505/PUN/2025[2023-24]Status: DisposedITAT Pune23 Jun 2025AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 11Section 11(3)Section 12ASection 139(1)Section 143(1)

192 ITD 044 b) Association of State Road Transport Undertakings vs. CIT vide ITA No.1952/Del/2013 c) M/s. Phulchand Gulabchand Charitable Trust vs. ITO vide ITA No.794/Bang/2019 8. Referring to the following decision, he submitted that the amendment should be considered prospectively and the condition for utilization as existed in the year of accumulation has to be applied

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

Section 12A(1)(ac)2
Section 112
ITA 571/PUN/2016[2005-06]Status: DisposedITAT Pune24 Jun 2021AY 2005-06

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 573/PUN/2016[2007-08]Status: DisposedITAT Pune24 Jun 2021AY 2007-08

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 572/PUN/2016[2006-07]Status: DisposedITAT Pune24 Jun 2021AY 2006-07

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 574/PUN/2016[2008-09]Status: DisposedITAT Pune24 Jun 2021AY 2008-09

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 577/PUN/2016[2011-12]Status: DisposedITAT Pune24 Jun 2021AY 2011-12

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 576/PUN/2016[2010-11]Status: DisposedITAT Pune24 Jun 2021AY 2010-11

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 575/PUN/2016[2009-10]Status: DisposedITAT Pune24 Jun 2021AY 2009-10

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

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

Charitable Trust Act and is running 61 educational institutions. The assessee runs reputed educational institutions one amongst them is L N Welingkar Institute of Management Development and Research. A search was conducted on 20- 11-2010 in the case of Dr. Uday Salunkhe, Director of L N Welingkar Institute of Management Development and Research. During search certain documents/loose papers belonging

JANMITRA SEVA SANGH,PUNE vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, PUNE, PUNE

In the result, appeal of the assessee in ITA

ITA 483/PUN/2023[-]Status: HeardITAT Pune01 Aug 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.483 & 484/Pun/2023 िनधा"रण वष" / Assessment Year : - Janmitra Seva Sangh, The Commissioner Of 1036, Deep Bunglo Chowk, V Income Tax(Exemption), Model Colony, Masulkar S Pune. Colony, Pune – 411018. Pan: Aadtj 2706 M Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 01/08/2023 Date Of Pronouncement 01/08/2023

Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) of the Act dated 08.08.2022. ITA No’s.483 & 484/PUN/2023 Janmitra Seva Sangh [A] 2. The ld.CIT(E) rejected the application on the following grounds : i. Copy of Trust Deed is not authenticated by Charity Commissioner. ii. No supporting evidence for activities. iii. Activities cannot be considered to be genuine. iv. Kamdhenu Mahotsav activity is mainly religious

JANMITRA SEVA SANGH,PUNE vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, PUNE, PUNE

In the result, appeal of the assessee in ITA

ITA 484/PUN/2023[-]Status: HeardITAT Pune01 Aug 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.483 & 484/Pun/2023 िनधा"रण वष" / Assessment Year : - Janmitra Seva Sangh, The Commissioner Of 1036, Deep Bunglo Chowk, V Income Tax(Exemption), Model Colony, Masulkar S Pune. Colony, Pune – 411018. Pan: Aadtj 2706 M Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 01/08/2023 Date Of Pronouncement 01/08/2023

Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) of the Act dated 08.08.2022. ITA No’s.483 & 484/PUN/2023 Janmitra Seva Sangh [A] 2. The ld.CIT(E) rejected the application on the following grounds : i. Copy of Trust Deed is not authenticated by Charity Commissioner. ii. No supporting evidence for activities. iii. Activities cannot be considered to be genuine. iv. Kamdhenu Mahotsav activity is mainly religious