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8 results for “charitable trust”+ Section 02clear

Sorted by relevance

Mumbai289Delhi195Chennai128Bangalore119Jaipur89Karnataka86Ahmedabad81Kolkata64Hyderabad62Pune51Surat37Chandigarh32Cochin31Lucknow29Cuttack26Calcutta16Indore14Amritsar10Rajkot8Visakhapatnam7Allahabad6Nagpur5Raipur5Rajasthan3Ranchi3Agra2Jabalpur2Dehradun2SC2Jodhpur2Telangana2Varanasi2Guwahati1

Key Topics

Section 143(1)19Section 12A17Section 1117Section 11(3)12Charitable Trust7Exemption7Section 11(1)6Section 12A(1)(ac)4Section 1434

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE DCIT (CPC) , BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purposes

ITA 66/RJT/2023[2014-15]Status: HeardITAT Rajkot12 Jul 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 12A(1)(B)Section 139(1)Section 143(1)

charitable Trust under section 12A of the Income Tax Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 30.01.2015. The assessee received Audit Report in Form No. 10B on 24.04.2014 and physically filed the same before the Assessing Officer namely ITO, Gandhidham on 20.05.2014. Invoking section 139(1) of the Act, Centralized Processing Centre

KOTHARI KUTUMB (DEVASHIBARA) PARIVAR TRUST - GONDAL,GONDAL vs. CIT EXEMPTION , AHMEDABAD

Section 1392
Condonation of Delay2
Deduction2
ITA 339/RJT/2025[2023-24]Status: DisposedITAT Rajkot29 Dec 2025AY 2023-24

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinha

For Appellant: Ms. Manalee Kamdar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 12A(1)(ac)

section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Grounds of appeal raised by the assessee, are as followed: 1. The appellant craves leave to add, alter, amend any ground of appeal. That on facts, AND in law, the learned 1 CIT(Exemptions) Ahmadabad has grievously erred Kothari Kutumb Parivar Trust

SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

ITA 256/RJT/2022[2020-21]Status: DisposedITAT Rajkot13 Mar 2023AY 2020-21

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 119(2)(b)Section 12ASection 139Section 143Section 143(1)Section 250Section 288

charitable trust for past 30 years who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation to submit Form no. 10, especially, when legislature had conferred wide discretionary powers to condone such delay on authorities concerned. In the case of Jaya Educational Trust v I.T.A No. 256/Rjt/2022

ANIMAL LOVERS CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 157/RJT/2024[2023-24]Status: DisposedITAT Rajkot12 Aug 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)Section 253

Charitable Trust 5. On the contrary, the Ld. DR for the revenue has no objected to the prayer of the Ld. AR , however the Ld. DR requested that the assessee must be directed to present his case before the Ld. AO, and do not seek unnecessary adjournments. 6. We have heard the submission made

SHRI VISHA OSWAL MAHAJAN KHAROI, BHACHAU - KUTCHH - GUJARAT.,BHACHAU-KUTCH-GUJARAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 325/RJT/2023[2022-23]Status: DisposedITAT Rajkot09 Jul 2025AY 2022-23

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(b)

charitable activities is Relief to Poor, Medical Relief and Education. In the Next 02 years trust is having plan to perform all these activities at large scale. 2. Trust has Registered under Bombay Public Trust Act, 1950 on 13/02/1962. Trust has applied for approval u/s 12AA for First time. Activities of trust has been commenced in the year of creation

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

ITA 2/RJT/2020[2014-15]Status: DisposedITAT Rajkot14 Sept 2022AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Gaurang Sanghvi, A.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 12ASection 143Section 143(1)Section 143(1)(a)

02&03/Rjt/2020 "नधा"रणवष"/Asstt. Years:2014-15 & 2015-16 Shri Plot Swetamber Murtipujak ITO(Exemption) Jain Tapgachchha Sangh, Vs. Ward-1, Sanghavi & Company, 112, Rajkot Aditya Centre, Phulchhab Chowk, Rajkot-360001 PAN: AABTS4462M (Applicant) (Respondent) Assessee by : Shri Gaurang Sanghvi, A.R. Revenueeby : Shri B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 06/07/2022 घोषणाक"तार"ख/Date

SHRI PLOT SWETAMBER MURTIPUJAK JAIN TAPGACHCHHA SANGH,RAJKOT vs. THE ITO, WARD-1, RAJKOT

Appeal of the assessee is allowed

ITA 3/RJT/2020[2015-16]Status: DisposedITAT Rajkot14 Sept 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Gaurang Sanghvi, A.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 12ASection 143Section 143(1)Section 143(1)(a)

02&03/Rjt/2020 "नधा"रणवष"/Asstt. Years:2014-15 & 2015-16 Shri Plot Swetamber Murtipujak ITO(Exemption) Jain Tapgachchha Sangh, Vs. Ward-1, Sanghavi & Company, 112, Rajkot Aditya Centre, Phulchhab Chowk, Rajkot-360001 PAN: AABTS4462M (Applicant) (Respondent) Assessee by : Shri Gaurang Sanghvi, A.R. Revenueeby : Shri B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 06/07/2022 घोषणाक"तार"ख/Date

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

ITA 731/RJT/2024[2023-24]Status: DisposedITAT Rajkot05 May 2025AY 2023-24

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

For Appellant: Shri Bakul Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143Section 143(1)Section 143(3)

02 Income Total Income 6,82,230 6,82,230 detail 03 Tax Tax Liability after relief 50,904 2,91,613 details 04 Interest Total interest and Fee 8,537 56,990 and Fee (234A,234B,234C&234F) Payable 05 Pre-paid Total taxes paid (Advance 59,446 59,446 Taxes Tax, TDS, TCS, Self Assessment