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6 results for “charitable trust”+ Section 196clear

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Key Topics

Section 15421Section 167B9Section 80G8Exemption6Section 80G(5)(vi)4Section 12A4Section 11(3)4Charitable Trust4Section 113Section 250

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)

charitable trust are income as defined vide section 2(24)(iia) of the Act and corpus donations are exempt from tax under section 11(1)(d) only if assessee is registered under section 12A/12AA of the Act. 2. The learned Commissioner of Income-tax (Appeals) has erred in placing reliance upon the appellate decision of the hon'ble Delhi High

3
Rectification u/s 1543

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2560/PUN/2024[AAATN9300L]Status: DisposedITAT Pune12 Feb 2025

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2817/PUN/2024[2014-2015]Status: DisposedITAT Pune12 Feb 2025AY 2014-2015

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA

In the result, all the three appeals of the assessee are allowed

ITA 2816/PUN/2024[2010-2011]Status: DisposedITAT Pune12 Feb 2025AY 2010-2011

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

Trust engaged in the charitable activity is liable to taxed at the Normal Tax rate. To buttress his arguments, reliance was placed in the case of Dr. Shalmali Khasbardar Foundation Vs. ITO (supra) was placed where also similar issue was for consideration and the finding of the Tribunal reads as under : “We have perused the submissions advanced by both

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)

Section 143(1) of the Act. 7. Hence, I find no merit in the current appeal and, as a result, dismiss the appeal." 5. Aggrieved with such order of the Ld. Addl / JCIT(A), the assessee is in appeal before the Tribunal by raising the following grounds: 1) The Ld. CPC erred in (CIT-A in confirming) making adjustment

KOLHAPUR JILHA BRAMHAN PUROHIT SANGH,KOLHAPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

ITA 1310/PUN/2023[--]Status: DisposedITAT Pune25 Jan 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1310/Pun/2023 िनधा"रण वष" / Assessment Year : N.A. Kolhapur Jilha Bramhan Purohit The Cit(Exemption), Sangh, V Pune. 1764 A/3A, Flat No.21, S Brahmeshwar Residency Karvir, Mangalwar Peth, Kolhapur – 416012 Pan: Aactk7378M Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Dr(Cit) Date Of Hearing 25/01/2024 Date Of Pronouncement 25/01/2024

Section 80GSection 80G(5)Section 80G(5)(vi)

section 80G of the Income Tax Act, 196 is not fulfilled 3 Kolhapur Jilha Bramhan Purohit Sangh [A] in this case. Therefore, prima-facie it appears that the application is not maintainable. 5. In view of the above, the application filed by the assessee is treated as non-maintainable and hence, ‘rejected’ for statistical purpose without going into the merits