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6 results for “charitable trust”+ Section 234Bclear

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Key Topics

Section 1134Section 143(1)26Section 12A7Exemption5Section 143(1)(a)4Addition to Income4Section 11(2)3Section 234F2Deduction2Disallowance

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

charitable trust and engaged in carrying out educational activities. It is registered u/s 12A/12AA of the Income Tax Act, 1961 (the “Act”). For AY 2020-21, the assessee filed its return of income on 30.03.2021 u/s 139 of the Act declaring taxable income at Rs.Nil after claiming exemption u/s 11 of the Act. The assessee also filed Form

2

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION

In the result the appeal filed by the assessee in ITA\nNo

ITA 1783/PUN/2025[2021-22]Status: DisposedITAT Pune28 Nov 2025AY 2021-22
Section 11Section 12ASection 143(1)

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION WARD

In the result the appeal filed by the assessee in ITA\nNo

ITA 1782/PUN/2025[2022-23]Status: DisposedITAT Pune28 Nov 2025AY 2022-23
For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa
Section 11Section 12ASection 143(1)

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

BR NATH PAI SHIKSHAN SANSTHA,KUDAL vs. ITO, EXEMPTION, EXEMPTION WARD

In the result the appeal filed by the assessee in ITA\nNo

ITA 1785/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21
For Appellant: Shri P. P. JayaramanFor Respondent: Smt. N. C. Shilpa
Section 11Section 12ASection 143(1)

charitable activities of running the CBSE\nSchool, Nursing College and other educational courses. The\nassessee furnished return of income within the extended time limit\nof 15.02.2021 i.e. on 14.02.2021 declaring total income of Rs.Nil\nafter claiming exemption u/s 11 of the IT Act. In the return of\nincome gross total receipt were disclosed at Rs.3

RAMESH GARWARE CHARITY TRUST,PUNE vs. EXEMPTION WARD 1(1), PUNE

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

ITA 776/PUN/2025[2018-2019]Status: DisposedITAT Pune23 May 2025AY 2018-2019

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.776/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Ramesh Garware Charitable V The Exemption Ward- Trust, S. 1(1), Pune. P B Box 3, Ramesh Garware Farm, Nda Road, Khadakwasla, Pune – 411023. Maharashtra. Pan: Aaatr6365D Appellant/ Assessee Respondent / Revenue Assessee By Shri Dalpat Shah – Ar(Virtual) Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Addl./Joint Commissioner Of Income Tax[Jcit(A)], Thiruvanantpura Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.08.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 11(2)Section 143(1)Section 234Section 234BSection 234CSection 234FSection 250

Charitable V The Exemption Ward- Trust, s. 1(1), Pune. P B Box 3, Ramesh Garware Farm, NDA Road, Khadakwasla, Pune – 411023. Maharashtra. PAN: AAATR6365D Appellant/ Assessee Respondent / Revenue Assessee by Shri Dalpat Shah – AR(Virtual) Revenue by Shri Vinod Pawar – Addl.CIT(DR) Date of hearing 08/05/2025 Date of pronouncement 23/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This

LIONS NAB COMMUNITY EYECARE CENTRE, MIRAJ,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BANGALORE

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

ITA 257/PUN/2022[2011-12]Status: DisposedITAT Pune27 May 2025AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 Lions Nab Community Vs. Dcit, Cpc, Bangalore. Eyecare Centre, Plot No.P-39, Midc, Miraj, Sangli- 416410. Pan : Aabfl4373L Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 27.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is Recalled Matter. Vide Order Dated In M.A. No.151/Pun/2023 For The Assessment Year 2011-12 Filed Against The Order Of The Tribunal In Ita No.257/Pun/2022 Dated 06.01.2023 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue De Novo. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Condonation Application Duly

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 11Section 11(1)Section 11(1)(i)Section 11(1)(ii)Section 11(2)Section 143(1)

charitable purposes as per Section 11(1) or Section 11(2) of the Income Tax Act, 1961. Perusal of the profit and loss account of the appellant reveals that the income received during the year was Rs.1,09,54,240/- and the amount applied was only Rs.54,60,867/- (49.85% of the income received). The appellant has income accumulated which