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3 results for “charitable trust”+ Section 164(1)(iv)clear

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Karnataka425Delhi169Mumbai74Bangalore64Chandigarh38Chennai36Ahmedabad35Cochin29Lucknow28Pune27Jaipur24Calcutta16Visakhapatnam12Kolkata7Agra4Allahabad3Indore3Rajkot3Telangana3Punjab & Haryana2Rajasthan2Jabalpur2Cuttack2SC1Hyderabad1Jodhpur1Nagpur1Andhra Pradesh1Ranchi1

Key Topics

Section 14810Section 118Section 13(1)(b)5Section 1474Exemption3Addition to Income3Section 151A2Section 1512Section 282A(1)2

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 11Section 13(1)(b)Section 250(6)

IV. CORPUS DONATIONS RECEIVED ARE CAPITAL RECEIPTS HENCE NOT INCOME: 9. Appellant-trust received donations of Rs. 12,68,271/- during the year towards Building Construction Fund, which amount has been utilised in same year for building construction (as reflected in audited Balance sheet filed) (Page 1-6 annexed herewith). Being on capital account and for capital asset and forming

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

Section 149(1)(b)2
Penalty2
Reopening of Assessment2

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)

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since

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)

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since