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.

4 results for “capital gains”+ Charitable Trustclear

Sorted by relevance

Mumbai388Delhi236Chennai205Karnataka167Bangalore146Jaipur83Ahmedabad82Kolkata81Pune58Hyderabad41Chandigarh41Cochin33Indore25Visakhapatnam19Cuttack18Calcutta17Lucknow16Agra15Nagpur14Surat10Amritsar8Telangana7SC6Kerala5Rajkot4Allahabad3Rajasthan3Dehradun2Varanasi2Patna2Andhra Pradesh2Jabalpur2Orissa1Jodhpur1

Key Topics

Section 80G(5)13Section 12A5Section 12A(1)(ac)4Exemption4Section 80G3Section 112Charitable Trust2

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

charitable activities since 2000, but did not applied for registration u/s.80G, the said trust will never be able to apply for registration now. This in our opinion is not the intention of the legislation. This interpretation leads to absurd situation. 11.1 In this context, we will like to refer to observations of the Hon’ble Supreme Court in the case

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

ITA 425/RJT/2017[2014-15]Status: DisposedITAT Rajkot01 Jun 2022AY 2014-15
For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Nihar Ranjan Samal, Sr.D.R
Section 11Section 12ASection 250(6)Section 271Section 32Section 35(2)(iv)

capital expenditure is treated as application of income for charitable purposes, the assessees had virtually enjoyed a 100 per cent write off of the cost of assets and, therefore, the grant of depreciation would amount to giving double benefit to the assessee. Though it appears that in most of these cases, the CIT (Appeals) had affirmed the view

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025
Section 12ASection 12A(1)(ac)Section 80G(5)

charitable activities since 2000, but did not applied for\nregistration u/s.80G, the said trust will never be able to apply for registration now. This in\nour opinion is not the intention of the legislation. This interpretation leads to absurd\nsituation.\n11.1 In this context, we will like to refer to observations of the Hon'ble Supreme Court in the\ncase

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes, in above terms

ITA 175/RJT/2024[2024-25]Status: DisposedITAT Rajkot28 Mar 2025AY 2024-25
Section 80GSection 80G(5)Section 80G(5)(iii)

charitable activities since 2000, but did\nnot applied for registration u/s.80G, the said trust will never be able to apply for\nregistration now. This in our opinion is not the intention of the legislation. This\ninterpretation leads to absurd situation.\n11.1 In this context, we will like to refer to observations of the Hon'ble Supreme Court in\nthe case