Search: charitable trust | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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 148clear

Sorted by relevance

Karnataka455 Delhi281 Mumbai280 Chennai133 Bangalore122 Hyderabad76 Pune56 Jaipur55 Kolkata49 Ahmedabad40 Lucknow31 Allahabad31 Chandigarh26 Cochin18 Amritsar17 Calcutta16 Agra11 Indore11 Visakhapatnam8 Guwahati7 Patna7 Raipur6 Nagpur6 Varanasi6 Telangana6 Rajkot5 Jodhpur5 Surat4 SC4 Jabalpur3 Kerala3 Dehradun3 Cuttack3 Rajasthan2 Andhra Pradesh2 Himachal Pradesh2

Key Topics

Section 14815 Section 1476 Section 114 Section 143(3)4 Exemption4 Penalty4 Section 1513 Section 270A3 Section 142(1)3 Section 80G

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

3

Reopening of Assessment3

Addition to Income3

trust under 12 of the Act has been carrying out a charitable activity the jurisdiction was that ITO(E), wd – 1, Rajkot, in this case notice issued by the non-jurisdictional officers. Hence invalid. Reliance is placed in the case of ACIT vs. Reshma Petrotech Ltd. (Ahd.Trib.) (21 taxmann.com 161), held that; Section 148

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

trust under 12 of the Act has been carrying out a charitable activity the jurisdiction was that ITO(E), wd – 1, Rajkot, in this case notice issued by the non-jurisdictional officers. Hence invalid. Reliance is placed in the case of ACIT vs. Reshma Petrotech Ltd. (Ahd.Trib.) (21 taxmann.com 161), held that; Section 148

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

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

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

148 were initiated after following due process and after allowing opportunity to the assessee. It came to knowledge of department from credible evidences/ sources that a scam was going on in the form of donations to Political Parties for claiming bogus deduction u/s. 80GGC/80GGB of the Act and Charitable Organizations u/s 80G of the Act, which were then re- routed

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SMT. TARABEN VRUJLAL MEHTA CHARITABLE FOUNDATION TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

ITA 1544/AHD/2017[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri B.D. Gupta, Sr. DRFor Respondent: Shri Mehul Ranpura, AR

Section 11Section 143(3)Section 148Section 32Section 35(2)(iv)

Charitable Foundation Trust, Ahmedabad. 102, Akshar Vasta Building, Opp. Rajkot Colour Lab, Yagnik Road, Rajkot – 360 001. [PAN – AABTT 4643 D] (Appellant) (Respondent) Appellant by : Shri B.D. Gupta, Sr. DR Respondent by : Shri Mehul Ranpura, AR Date of hearing : 03.08.2022 Date of pronouncement : 14.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 278/RJT/2023[2010-11]Status: DisposedITAT Rajkot07 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 278/Rjt/2023 (िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Patel Kelavani Mandal, Junagadh. Vs. The Ito (E), Ward – 2, Tapovan Shaikshnik Sankul, Aaykar Bhavan, Bilkha Road, Race Course Ring Road, Junagadh - 362001 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp7542H (Appellant) (Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr DR

Section 11Section 12ASection 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 151

section 12A since 2015 with register no CIT(E)/12AA/571/PKM/2015-2016 dt. 24/10/2015 issued by CIT(Exemption) so the activities of this trust is charitable nature. In the F.Y. 2009-2010 this trust also running different types of educational institutions as stated above & there is big necessity of cash for daily expenses of institution, the cash is require for payment