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.

5 results for “charitable trust”+ Section 25(8)(b)clear

Sorted by relevance

Delhi525Mumbai504Karnataka475Chennai344Bangalore251Jaipur150Ahmedabad139Pune110Hyderabad109Kolkata108Chandigarh90Lucknow60Cochin59Amritsar39Cuttack38Indore35Rajkot28Visakhapatnam25Nagpur23Allahabad21Surat20Telangana18Agra17Calcutta16Raipur15SC11Jodhpur11Kerala7Varanasi6Patna6Dehradun6Rajasthan5Punjab & Haryana4Andhra Pradesh2Panaji2Jabalpur2T.S. THAKUR ROHINTON FALI NARIMAN1Ranchi1

Key Topics

Section 80G4Section 2(15)3

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

ITA/81/2019HC Rajasthan29 Jul 2020

Bench: SABINA,PRAKASH GUPTA

For Appellant: Mr. Amit Chaudhary and Mr. Vijay Chawla Mr. Ashish Shrivastava, Senior Advocate with Mr
For Respondent:
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72

charitable purpose” (w.e.f. 1-4-2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) 270. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto for any consideration (“cess

PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S NITIN SPINNERS LTD.

The appeal of the assessee is allowed

ITA/30/2019HC Rajasthan23 May 2022

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

For Appellant: Mr. Ajay Kumrani, AdvocateFor Respondent: Mr. Sumesh Bajaj alongwith Mr. Rishabh
Section 12Section 2(15)Section 80Section 80G

trust has several objects, some of which are charitable and others are non-charitable and the trustees have unfettered discretion to apply the income to any of the objects, the whole claim for exemption would fail and no part of the income would be exempted from tax. The respondent Society is engaged in commercial activities and cannot be considered

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

b) and (c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

b) and (c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted