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4 results for “charitable trust”+ Section 276clear

Sorted by relevance

Karnataka426Delhi58Mumbai51Bangalore47Hyderabad40Jaipur17Ahmedabad16Calcutta16Allahabad12Chennai10Rajkot10Kolkata8Chandigarh5Nagpur4Pune4Agra4Lucknow3Rajasthan3Visakhapatnam2Indore2SC2Telangana2Amritsar1Cuttack1Andhra Pradesh1

Key Topics

Section 12A13Section 107Exemption4Section 112Section 253(1)(c)2

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

charitable activities and if at all they are considered to be genuine, the trust deed itself provides for application of its income for private religious purposes, which does not enure for the benefit of the people at large and also that the trust has applied its income for the benefit of a particular religious community/caste. Therefore, it is noticed that

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)

section of general public. In the absence of any element of charity to general public the denial to continue registration & denial allow exemption finds support in ‘MCD Vs Children Book Trust’ [1992] 63 Taxman 385 (SC). 12.1.2 Per contra, the appellant society is admittedly formed for its members and all its operations/activities solitarily were directed towards the benevolence

DEEPAK SOCIETY,,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, the appeal of assessee is allowed

ITA 1316/PUN/2019[N.A]Status: DisposedITAT Pune03 Mar 2021

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Mrs. Arati VissanjiFor Respondent: Shri Deepak Garg
Section 10(22)Section 11Section 11(1)Section 12ASection 80G

trust cannot be said to have engaged in the educational activities for 5 charitable purposes as it failed to establish charitable nature of education when the excess is generated from the school fees. 8. Further, the ld. DR submits that the assessee having no registration u/s. 12AA of the Act and made false claim of exemption

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. MAHINDRA INTERNATIONAL SCHOOL ACADEMY, PUNE, PUNE

Appeal is dismissed in above terms

ITA 980/PUN/2023[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR
Section 10Section 143(3)

276 (SC) that the assessee herein has been found to have violated the terms and conditions of it’s sec.10(23) registration and therefore, it is not entitled for sec.11 exemption for the purpose of application of the gross receipts in carrying out alleged charitable activity(ies) to the extent of the specified rate of 85% in very terms