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5 results for “charitable trust”+ Section 260clear

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Key Topics

Section 12A15Section 143(3)4Exemption3Addition to Income3Section 2502Section 143(1)2Section 112Section 2632Section 40A(2)(b)2

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

Charitable Trust v. ITO [2005] 3 SOT 229 (Delhi)] SambandhOrganisation v. CIT [(2006) 156 Taxman 183 (Delhi)] 5 Pune Mathadi Hamal and Other Manual Workers Board [A] CIT v. Society for Promn. Of Edn. Allahabad [(2016)382 ITR 6 (SC)] CIT v. Sahitya sadawart Samiti Jaipur [(2017) 396 ITR 46 (Rajasthan)] CIT v. TBI Education Trust [(2018) 96 Taxmann.com

Section 12A(1)(ac)2
Charitable Trust2
Disallowance2

UMAKANT GAJANAN FOUNDATION,PUNE vs. ITO, WARD-1(1), PUNE, PUNE

Appeal of the assessee is partly allowed

ITA 863/PUN/2025[2023-24]Status: DisposedITAT Pune30 May 2025AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.863/Pun/2025 िनधा"रण वष" / Assessment Year: 2023-24 Umakant Gajanan Foundation, V The Income Tax Officer, E-3/5, Shirine Garden, Opp.Iti, S Ward-1(1), Pune. Aundh, Pune – 411007. Maharashtra. Pan: Aaatu5190M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Date Of Hearing 15/05/2025 Date Of Pronouncement 30/05/2025

Section 11Section 12ASection 143(1)Section 250

section 250 of the Income Tax Act, 1961 dated 11.02.2025 for the A.Y.2023-24 emanating from the order u/s.143(1) of the Act dated 02/12/2024. The Assessee has raised the following grounds of appeal : ITA No.863/PUN/2025 [A] “1] The learned Addl. CIT(A) erred in confirming the addition of Rs.2,64,260/- made by the learned CPC without appreciating that

JANKALYAN FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 303/PUN/2025[Not applicable]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrajankalyan Foundation Cit(Exemption), Pune 14/2, Flat No.B/9, Ganesh Heights, Vs. Ganesh Nagar, Dapodi, Pune – 411012 Pan: Aaiaj1981E (Appellant) (Respondent) Assessee By : Shri Jasraj Sutar Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 31-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R

For Appellant: Shri Jasraj SutarFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 12A(1)(ac)

260 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. After considering the contents of the condonation application filed along with the affidavit and after hearing the Ld. DR, 2 the delay in filing of the appeal is condoned

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari
Section 142(1)Section 143(2)Section 143(3)Section 263

260 ITR 599(MAD)] have held that action under section 263 is valid where the assessment order is passed without application of mind and without conducting proper inquiry. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Malabar Industrial Co. Ltd. [(2000)(243 ITR 83(SC)]. wherein it was clearly held that

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. THE COSMOS CO-OPERATIVE BANK LTD,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 3047/PUN/2017[2014-15]Status: DisposedITAT Pune18 Mar 2021AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sunil GanooFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 37Section 40A(2)(b)

260/-. On scrutiny the AO determined the same at Rs.1,20,81,88,100/- vide this order dated 30- 12-2016 passed u/s. 143(3) of the Act inter alia making disallowance on accrued interest on NPA, contingent provision for standard assets and disallowance @ 50% on payment to Cosmos Foundation. 4. We note the AO found that the assessee made