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5 results for “charitable trust”+ Section 256(1)clear

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Key Topics

Section 12A12Section 117Section 80G6Exemption5Section 143(3)4Section 2633Section 103Disallowance3Section 143(1)2Section 154

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

1. Kanhya Lai Punj Charitable Trust Vs. DIT (Exemption), Delhi, 297 ITR 66 (Del) a) Once the exception u/s. 11 &12 is withdrawn for violation of section 13(l)(c)/ 13(3) /13(2), all the receipts of the trust either by voluntary contribution or income derived from its property would be an income of the trust in the normal

2
Charitable Trust2

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

256 wherein the Hon’ble jurisdictional Bombay High Court following the judicial precedents laid by Hon’ble Apex Court in ‘Aditanar Educational Institution v. Addl. CIT [1997] 3 SCC 346’ and in ‘CIT Vs Metha Charitable Prajnalay Trust’ [2012] 28 Taxmann.com 73 (Del.) in similar facts & circumstance upheld the denial to grant registration and exemption by holding that, meagre amount

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

charitable activity. The various institute/schools run under the trust are as under: a. Vishvakarma Institute of Technology (VIT) b. Vishvakarma Institute of Information Technology (VIIT) c. Vishvakarma Arts & Commerce (VCACS) d. Vishvakarma University 2 3. The trust also runs Marathi & English Medium schools since 1982 up to higher secondary schools. It filed its return of income on 15.02.2021 declaring total

JAYA HIND INDUSTRIES PVT. LTD., (EARLIER KNOWN AS JAYA HIND INVESTMENTS PVT.LTD,.),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

ITA 739/PUN/2018[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13
For Appellant: Shri Mukesh M. PatelFor Respondent: Shri S.P. Walimbe
Section 12ASection 143(3)Section 80BSection 80GSection 80G(5)

Charitable Trust is not entertained within a period of 6 months, the Trust is deemed to have been granted approval or registration. 9. During the course of hearing before the Tribunal on 19.12.2018, the Bench asked the AR for the assessee to submit a brief note in regard to the status of the application u/s.80G in case of Ashwani Rural

ADHERE FOUNDATION,PUNE vs. AO, EXEMPTION WARD , PUNE

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

ITA 954/PUN/2024[AY 2021-22]Status: DisposedITAT Pune22 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.954/Pun/2024 Assessment Year : 2021-22

For Appellant: Shri Sushil VarmaFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 143(1)Section 154Section 250Section 8

1) Disallowed the aggregate income referred to in section 11, 12 and sections 10(23C)(iv), 10(23C)(v), 10(23C) (vi) and 10(23C)(via) derived during the previous year. 2) Disallowed the application of income for charitable or religious purpose or for the stated objects of the company/institution. without giving nature of the above disallowance and more