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.

6 results for “house property”+ Section 12Aclear

Sorted by relevance

Mumbai230Delhi213Bangalore105Chennai71Ahmedabad64Jaipur60Lucknow39Hyderabad39Kolkata39Calcutta35Chandigarh32Cuttack28Pune27Karnataka24Amritsar17Indore16Raipur14Cochin13Visakhapatnam10Telangana9Agra6Rajkot6Varanasi6SC5Surat5Jodhpur3Allahabad3Dehradun1Punjab & Haryana1Andhra Pradesh1Kerala1Nagpur1

Key Topics

Section 12A13Section 119Section 13(1)(c)8Section 12A(1)(ac)7Exemption6Section 80G(5)4Charitable Trust4Section 142(1)3Section 13(3)3Section 13(1)(b)

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

12A of the Act (1) Jamiatul Banaat Tankaria (2024) 168 taxmann.com 35 (Gujarat HC) and (2) Shri Sachay Mataji Mandir Vikas Trust (2024) 165 taxmann.com 306 (Rajkot Tribunal). (3) Further, even if it is treated as established for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence

2
Addition to Income2
Comparables/TP2

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

12A of the Act (1) Jamiatul Banaat Tankaria (2024) 168 taxmann.com 35 (Gujarat HC) and (2) Shri Sachay Mataji Mandir Vikas Trust (2024) 165 taxmann.com 306 (Rajkot Tribunal). (3) Further, even if it is treated as established for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence

SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 367/RJT/2023[NA]Status: DisposedITAT Rajkot21 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT. DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 13(1)(b)

property of the trust or institution for the benefit of any person referred to in sub section (3) if such use or application is by way of compliance with a mandatory term of the trust or a mandatory rule governing the institution.Sir, our trust is registered under Gujarat Public Trust Act on dt. 11/05/2017. However the Idol of God Sachhamata

THE JT. CIT (EXEMPTIONS)(OSD), CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT

In the result, the Revenue appeal is hereby dismissed

ITA 369/AHD/2019[2015-16]Status: HeardITAT Rajkot28 Sept 2022AY 2015-16

Bench: Us That This Similar Issue Is Being Adjudicated By The Very Same Bench Of This Tribunal In Assessee’S Own Case In Ita Nos. 15 & 16/Rjt/2015 Vide Order Dated 29.06.2022 Relating To The Assessment Years 2010-11 & 2011-12. Further This Order Has Been Followed In Ita No. 472, 1170 & 2316/Ahd/2017 For The Assessment Years 2012-13, 2013-14 & 2014-15 By Order Dated 31.08.2022. Now The Present Assessment Year Is 2015-16, Which Is Fully Covered By The Above Orders Of This Tribunal & Copy Of The Orders Are Also Placed On Record.

For Appellant: Shri Shramdeep Sinha, CIT/DRFor Respondent: Shri Vimal Desai, A.R
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 142(1)Section 143(3)

12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected for scrutiny assessment and notice under section

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

ITA 16/RJT/2015[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

For Respondent: Shri Aarsi Prasad, CIT-DR
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 142(1)

12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return ITA No.15 & 16/RJT/2015 2 of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected for scrutiny assessment and notice

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

ITA 15/RJT/2015[2010-11]Status: DisposedITAT Rajkot29 Jun 2022AY 2010-11

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

For Respondent: Shri Aarsi Prasad, CIT-DR
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 142(1)

12A of the Income Tax Act, 1961 ("the Act" for short) and engaged in the activity of imparting education and running schools in the city of Rajkot. The assessee filed its return ITA No.15 & 16/RJT/2015 2 of income declaring income at Rs.NIL and claimed exemption under section 11 of the Act. The returns were selected for scrutiny assessment and notice