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5 results for “charitable trust”+ Section 12(1)(ac)clear

Sorted by relevance

Karnataka366Mumbai173Pune132Delhi111Ahmedabad103Jaipur88Hyderabad86Chennai62Rajkot59Bangalore56Surat41Kolkata39Amritsar31Chandigarh29Calcutta16Nagpur15Cochin13Visakhapatnam10Jodhpur10Panaji9Telangana8Agra8Cuttack7Indore7Lucknow5Patna5Raipur5Varanasi4SC4Dehradun3Ranchi3Rajasthan2Punjab & Haryana2Jabalpur2Andhra Pradesh1

Key Topics

Section 12A23Section 12A(1)(ac)7Exemption5Section 80G(5)4Natural Justice3Limitation/Time-bar3Section 13(1)(b)2Section 80G(5)(iii)2

DAWOODI BOHRA JAMAT COMMITTEE ANJUMAN E EZZI, TAKHATPUR,BILASPUR vs. CIT(EXEMPTION), BHOPAL, BHOPAL

ITA 130/RPR/2025[2025-26]Status: DisposedITAT Raipur25 Jun 2025AY 2025-26

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 130/Rpr/2025 (िनधा"रण वष" Assessment Year: 2025-26)

For Appellant: None (Adjournment Application)For Respondent: Shri S. L. Anuragi, CIT-DR
Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

Charitable Trust. Also in Supreme court Judgement (Civil appeal no 2492 of 2014) in CIT Ujjain verses M/s Dawoodi Bohra Jamaat Trust, has admitted that that the objects of the Dawoodi Bohra Jamaat Trust do not channel the benefits to any community if not the Dawoodi Bohra Community and thus would not fall under the provisions of section 13(1

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

12. Assessee granted registration u/s 12A and approval u/s 80G subsequently. Due to amendment in law, assessee applied for re-registration u/s 12A and 80G, which was granted, Registration certificates at PN 127 to 131 of PB. 13 ha Educational Trust & Bimaladevi Dharamprakash Jan Kalyan Nidhi i) Neither in the show cause notice nor in the cancellation order, there

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

12. Assessee granted registration u/s 12A and approval u/s 80G subsequently. Due to amendment in law, assessee applied for re-registration u/s 12A and 80G, which was granted, Registration certificates at PN 127 to 131 of PB. 13 ha Educational Trust & Bimaladevi Dharamprakash Jan Kalyan Nidhi i) Neither in the show cause notice nor in the cancellation order, there

SWARGIYA SHRI MADANLAL JUNEJA JI MEMORIAL NAITRATH SOCEITY, BILASPUR,BILASPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

ITA 484/RPR/2025[NA]Status: HeardITAT Raipur10 Sept 2025

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr SR Rao [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal

SWARGIYA SHRI MANDANLAL JUNEJA JI MEMORIAL, BILASPUR,BILASPUR vs. CIT(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

ITA 485/RPR/2025[NA]Status: HeardITAT Raipur10 Sept 2025

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr SR Rao [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal