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21 results for “charitable trust”+ Section 246Aclear

Sorted by relevance

Chennai77Pune21Mumbai13Kolkata10Hyderabad6Indore4Delhi3Panaji3Ahmedabad3Jaipur2Bangalore2Guwahati2Nagpur2Visakhapatnam1Chandigarh1Amritsar1Raipur1Jodhpur1

Key Topics

Section 234E126Section 200A42Penalty17Section 220(2)14Section 15614Section 23414Section 246A14TDS14Section 133A9Section 80G(5)(vi)

OM J J SWA VISHWASHANTI DHAM NIRMAN SANSTHA,VERUL vs. ITO EXEMPTION WARD, AURANGABAD

In the result, appeal of the Assessee is allowed for statistical\npurpose

ITA 2090/PUN/2025[2015-16]Status: DisposedITAT Pune31 Oct 2025AY 2015-16
Section 11Section 12ASection 143(1)Section 250

charitable affairs of the Ashram and am\nnot well-versed in technical tax and compliance matters. In all good\nfaith and bona fide belief, I have been relying upon the advice of\nconsultants engaged from time to time for statutory Compliance.\n3. That the appeal in respect of AY 2015-16 was filed before the CIT\n(Appeals

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: Disposed

Showing 1–20 of 21 · Page 1 of 2

6
Charitable Trust6
Addition to Income6
ITAT Pune
18 Jul 2024
AY 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)

trust place is not as per the provisions of the Act at the time of survey. Provisions of section 133A prior to its amendment by the Finance Act, 2017 w.e.f. 01.04.2017 and after the said amendment was brought to the notice of the Ld. CIT(A). It was contended that the survey was conducted on the assessee on 06.09.2013 which

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)

trust place is not as per the provisions of the Act at the time of survey. Provisions of section 133A prior to its amendment by the Finance Act, 2017 w.e.f. 01.04.2017 and after the said amendment was brought to the notice of the Ld. CIT(A). It was contended that the survey was conducted on the assessee on 06.09.2013 which

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)

trust place is not as per the provisions of the Act at the time of survey. Provisions of section 133A prior to its amendment by the Finance Act, 2017 w.e.f. 01.04.2017 and after the said amendment was brought to the notice of the Ld. CIT(A). It was contended that the survey was conducted on the assessee on 06.09.2013 which

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

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

In the result, ITA.No.2049/PUN

ITA 2050/PUN/2024[2014-15(Q1-24Q)]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

246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee

RAJRSHI SHAHU CHHATRAPATI BAHUUDESHIY SHIKSHAN PRASARAK MANDAL,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2, AURANGABAD

In the result, appeal of the assessee in IT(SS)A No

ITA 2935/PUN/2025[2020-21]Status: DisposedITAT Pune04 Feb 2026AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripote

Section 250

charitable trust manages a school and a junior college in a low to middle class area and therefore such excessive determination of income on adhock basis is not 1 justified and the addition of Rs.1,09,41,454/- may kindly be deleted. 4. The Hon. CIT(A) erred in upholding the addition of Rs. 13,35,780/- (Rs.8

RAJRSHI SHAHU CHHATRAPATI BAHUUDESHIY SHIKSHAN PRASARAK MANDAL,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2, AURANGABAD

In the result, appeal of the assessee in IT(SS)A No

ITA 2930/PUN/2025[2015-16]Status: DisposedITAT Pune04 Feb 2026AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripote

Section 250

charitable trust manages a school and a junior college in a low to middle class area and therefore such excessive determination of income on adhock basis is not 1 justified and the addition of Rs.1,09,41,454/- may kindly be deleted. 4. The Hon. CIT(A) erred in upholding the addition of Rs. 13,35,780/- (Rs.8