BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

17 results for “charitable trust”+ Section 147clear

Sorted by relevance

Karnataka454Mumbai321Delhi263Chennai159Bangalore98Ahmedabad93Hyderabad72Pune69Jaipur52Kolkata50Chandigarh48Cochin40Allahabad28Indore26Lucknow26Cuttack18Amritsar17Rajkot17Raipur17Visakhapatnam16Calcutta16Agra14Patna12Surat8Guwahati6Nagpur6Telangana5SC4Kerala3Jodhpur3Andhra Pradesh2Rajasthan2Himachal Pradesh2Varanasi2Dehradun1Jabalpur1

Key Topics

Section 12A44Section 1041Section 1131Exemption17Addition to Income11Section 2506Section 1474Section 12A(2)4Section 124Section 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 141/RPR/2019[2011-12]Status: DisposedITAT Raipur20 Apr 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)
3
Charitable Trust2
Deduction2

147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. - 8.5 However

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 140/RPR/2019[2010-11]Status: DisposedITAT Raipur20 Apr 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. - 8.5 However

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 139/RPR/2019[2009-10]Status: DisposedITAT Raipur20 Apr 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. - 8.5 However

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 142/RPR/2019[2012-13]Status: DisposedITAT Raipur20 Apr 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. - 8.5 However

SHREE JAINARAYAN HARIRAM GOEL CHARITABLE TRUST,RAIPUR vs. COMMISSIONER OF I NCOME TAX ( EXEMPTION), BHOPAL

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

ITA 25/RPR/2019[0]Status: DisposedITAT Raipur02 Aug 2021

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2019) ("नधा"रण वष" / Assessment Year : ) बनाम/ Shree Jainarayan Hariram Commissioner Of Goel Charitable Trust Income Tax Vs. Near Patidar Bhawan, New (Exemption), 2Nd Floor, Metro Walk Timber Market, Fafadih, Raipur (C.G.) Building, E-5, Arera Colony, Bhopal – 462016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabhg3026M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Amit Maloo Jain, C.AFor Respondent: Shri R. K. Singh, CIT.DR
Section 35(1)(ii)

147 of the Act dated 28.12.2017 concerning A.Y. 2011-12 and consequent report of the AO to the CIT(E). 3.1 As per the show cause notice, the CIT(E) alleged receipts of ingenuine donation from Herbicure Healthcare Bioherbal Research Foundation (HHBRF) and Sethi Trust aggregating to Rs.70 Lakhs. Accordingly, the status of the assessee as trust was sought

SHRI JAINARAYAN HARIRAM GOEL CHARITABLE TRUST, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is dismissed as withdrawn

ITA 190/RPR/2025[2011-12]Status: DisposedITAT Raipur20 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 190/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: None (VSVS Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 12ASection 147Section 250Section 68

section 250 of the Income Tax Act, 1961 (in short “the Act”), which in turn arises from the order passed by the Asstt. Commissioner of Income Tax (Exemption), Circle- Raipur, (in short “Ld. AO”), u/s 147 r.w.s. 143(3) of the Act, dated 28.12.2017. 2 Shri Jainarayan Hariram Goel Charitable Trust

BETHANY SEVA SANGAM, DURG,DURG vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2, RAIPUR, RAIPUR

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)

147 of the Act dated 31.01.2019 assessing the total income at NIL. However, penalty proceedings u/s.272A(2)(e) of the Act were initiated during the course of assessment proceedings, as the appellant was required to furnish the return of income before the due date as mentioned in section 139(4A) of the Act. 4.2 Penalty notice u/s. 272A

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, RAIPUR

In the result, the assessee's appeal is dismissed in terms of our observations above

ITA 2/RPR/2020[2016-17]Status: DisposedITAT Raipur07 Sept 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 10Section 12ASection 143(2)Section 143(3)Section 2

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

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

147 on the basis of same information and in the re-assessment so made, donation received from this institution has been added as assessee's income. Whatever consequence could flow in respect of the alleged bogus donation, it has already flown in assessee's case. No further adverse view possible. ii) Adverse view taken on the basis of statement

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

147 on the basis of same information and in the re-assessment so made, donation received from this institution has been added as assessee's income. Whatever consequence could flow in respect of the alleged bogus donation, it has already flown in assessee's case. No further adverse view possible. ii) Adverse view taken on the basis of statement

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 262/RPR/2022[2015-16]Status: DisposedITAT Raipur17 Mar 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 263/RPR/2022[2016-17]Status: DisposedITAT Raipur17 Mar 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

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

ITA 652/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

147 of the Act dated 24.12.2018 has been carefully perused and verified. The issue overhear is related to the contract receipts of Rs. 39,24,946/- which is more than the prescribed limit for A.Y. 2011-12 of Rs. 25 Lakh since the appellant is a trust and advancement of any other utility shall not be entitled to exemption

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

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

ITA 653/RPR/2025[2017-18]Status: DisposedITAT Raipur17 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

147 of the Act dated 24.12.2018 has been carefully perused and verified. The issue overhear is related to the contract receipts of Rs. 39,24,946/- which is more than the prescribed limit for A.Y. 2011-12 of Rs. 25 Lakh since the appellant is a trust and advancement of any other utility shall not be entitled to exemption

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

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

ITA 651/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

147 of the Act dated 24.12.2018 has been carefully perused and verified. The issue overhear is related to the contract receipts of Rs. 39,24,946/- which is more than the prescribed limit for A.Y. 2011-12 of Rs. 25 Lakh since the appellant is a trust and advancement of any other utility shall not be entitled to exemption

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

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

ITA 650/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Feb 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

147 of the Act dated 24.12.2018 has been carefully perused and verified. The issue overhear is related to the contract receipts of Rs. 39,24,946/- which is more than the prescribed limit for A.Y. 2011-12 of Rs. 25 Lakh since the appellant is a trust and advancement of any other utility shall not be entitled to exemption

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE,, RAIPUR

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

ITA 649/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

147 of the Act dated 24.12.2018 has been carefully perused and verified. The issue overhear is related to the contract receipts of Rs. 39,24,946/- which is more than the prescribed limit for A.Y. 2011-12 of Rs. 25 Lakh since the appellant is a trust and advancement of any other utility shall not be entitled to exemption