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2 results for “charitable trust”+ Section 194clear

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Karnataka424Delhi121Mumbai67Jaipur34Chandigarh23Cochin23Ahmedabad20Bangalore19Calcutta16Chennai11Lucknow10Kolkata9Cuttack9Patna4Indore3Jodhpur3Raipur2Rajasthan2Allahabad2SC2Telangana2Rajkot1Pune1Dehradun1Andhra Pradesh1Amritsar1Hyderabad1

Key Topics

Section 12A7Section 2(15)5Section 143(3)2Disallowance2

GASS MEMORIAL CENTRE,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, the appeal of assessee allowed

ITA 2/RPR/2019[2015-16]Status: DisposedITAT Raipur20 Sept 2022AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.02/Rpr/2019 (ननधाारण वषा / Assessment Year :2015-2016) Gass Memorial Centre, Vs Cit(Exemption), Bhopal Ground Floor, K.K. Road, Moudhapara, Raipur Pan No. : Aabhg 3026 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kishore M. Deshpandey, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 12Section 12ASection 143(3)Section 2(15)

charitable as not involved in carrying on of any of the activity in the nature of trade, commerce or business, thus 2nd proviso to section 2(15) cannot apply in the present case. 7 10. The CBDT has issued a circular 21/2016 issued on 27.05.2016, clarifying the application of powers u/section 12AA(3) by the commissioner of Income Tax (exemptions

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 92/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(2)Section 143(3)Section 244Section 68

194/- and in the capital account there is not a single name for whom the money stated to have been withdrawan. She is having 3,47,064/- with Jawahar Lal Agrawal. Rs. 678840/- with Jawahar Lal Agrawal, HUF Rs 5,23,250/- with J.P. Mittal and Rs. 2,38,043/- cash in hand. There is a TDS made