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13 results for “charitable trust”+ Deductionclear

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Key Topics

Section 12A33Section 1112Exemption11Section 143(1)(a)9Section 801B8Section 80G8Deduction6Section 139(1)5Section 105Addition to Income

SARVODAYA WELFARE SOCIETY,RANCHI vs. CIT EXEMPTION , PATNA

In the result, appeal of the assessee is allowed

ITA 237/RAN/2017[17-18]Status: DisposedITAT Ranchi26 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Sarvodya Welfare Society, Vs Cit(E), Patna Bethany Convent Compound, Kadru Road, Near Kadru Over Bridger, P.Odoranda, Dist-Ranchi- 834002 Pan/Gir No. : Aanas 3371 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 22.11.2018 Date Of Pronouncement : 26.11.2018

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri Inderjit Singh, CIT(Sr.DR)
Section 12A

charitable and religious purposes, receiving contribution, shall not be an income in terms of Section 11 of the Act. The benefit of Sections 11 and 12 of the Act, are available only if such Trust or Institution is registered under Section 12AA of the Act. 10. On the other hand, Section 10(23C) of the Act are the provisions

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

5
Section 194J4
Charitable Trust4
ITA 100/RAN/2014[2009-10]Status: DisposedITAT Ranchi30 May 2018AY 2009-10

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

For Appellant: Shri B.K.Banka, CAFor Respondent: Shri D.K. Sutariaya, CIT (DR)
Section 10Section 11Section 11(2)Section 12ASection 35A

charitable trust has to be deducted to arrive at the income available for application to charitable and religious purposes. The CIT(A) observed

AAKANKSHA UTPRERAK SAMAJIK SANSTHA,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

ITA 6/RAN/2017[]Status: DisposedITAT Ranchi28 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Aakanksha Utprerak Vs Cit(E), Patna Samajik Sanstha, Nawagarh More, Po-Kharkharee, Dhanbad-828125 Pan No. : Aacaa 2234 K .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri Inderjit Singh, CIT(Sr.DR)
Section 11Section 12A

charitable and religious purposes, receiving contribution, shall not be an income in terms of Section 11 of the Act. The benefit of Sections 11 and 12 of the Act, are available only if such Trust or Institution is registered under Section 12AA of the Act. 10. On the other hand, Section 10(23C) of the Act are the provisions

M/S NAI PAHAL FOUNDATION,RANCHI vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

ITA 268/RAN/2016[]Status: DisposedITAT Ranchi26 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na M/S Nai Pahal Foundation, Vs Cit(E), Patna 13P, Srs Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 Pan No. : Aacan 4248 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri A.K.Mohanty, JCIT(Jr.DR)
Section 11Section 12A

charitable and religious purposes, receiving contribution, shall not be an income in terms of Section 11 of the Act. The benefit of Sections 11 and 12 of the Act, are available only if such Trust or Institution is registered under Section 12AA of the Act. 10. On the other hand, Section 10(23C) of the Act are the provisions

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

ITA 24/RAN/2020[16-17]Status: DisposedITAT Ranchi21 May 2025

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

For Appellant: Shri Shikesh Jha, ARFor Respondent: Shri Shiv Swaroop Singh, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)

charitable objects also. RVS Colleges of Engineering & Technology Jamshedpur has been granted approval from the ministry of Human Resources Development Government of India, New Delhi, All India council for technology, education, New Delhi and department of Higher Technical education & skill development, Govt. of Jharkhand Ranchi. RVS college of Engineering & technology, Jamshedpur have been affiliated with Ranchi university, Ranchi

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

deduction u/s 80-IB due to late filing of return of income." 9. We have considered the rival submissions and it is found that there is no dispute that the return of income was filed after the due date, however, the Hon'ble Bombay High Court in the case of Trustee of Tulsidas Gopalji Charitable and Chaleshwar temple Trust

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

deduction u/s 80-IB due to late filing of return of income." 9. We have considered the rival submissions and it is found that there is no dispute that the return of income was filed after the due date, however, the Hon'ble Bombay High Court in the case of Trustee of Tulsidas Gopalji Charitable and Chaleshwar temple Trust

SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

deduction under Section 11 of the Act was not considered by the Assessing Shree Sree Balananda Trust Vs ITO (E) Officer under Section 143(1) of the Act, since Form-10 was not filed by the assessee. 3. The assessee has raised a legal ground wherein it has been contended that whether through an intimation under Section

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

ITA 2/RAN/2018[14-15]Status: DisposedITAT Ranchi30 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 11Section 12ASection 143(3)Section 144ASection 2(15)Section 234B

trust and allow the said ground. However the Ld. CIT (Appeals) is highly unjustified in simultaneously treating the excess of income over expenditure as per Profit & Loss A/C without considering the exemptions u/s 11 without any reason and confirming the addition of Rs. 1,71,97,154/- and the same is liable to be deleted

JEEVAN REKHA TRUST,DHANBAD vs. CIT, EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

ITA 24/RAN/2025[2024-25]Status: DisposedITAT Ranchi05 Jan 2026AY 2024-25

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, ARFor Respondent: Shri Rajib Jain, CIT-DR
Section 10Section 194JSection 80Section 80G

trust under the name Blue Sapphire Healthcare Private Limited. It was submitted that the assessee was also running two medical shops in the said hospital, where generic medicines were sold. It was submission that the assessee was receiving consideration in the form of 3% of the total turnover of Blue Sapphire Healthcare Private Limited. It was submission that the running

JEEVAN REKHA TRUST,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

ITA 23/RAN/2025[2023-24]Status: DisposedITAT Ranchi05 Jan 2026AY 2023-24

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri M.K.Chowdhary, ARFor Respondent: Shri Rajib Jain, CIT-DR
Section 10Section 194JSection 80Section 80G

trust under the name Blue Sapphire Healthcare Private Limited. It was submitted that the assessee was also running two medical shops in the said hospital, where generic medicines were sold. It was submission that the assessee was receiving consideration in the form of 3% of the total turnover of Blue Sapphire Healthcare Private Limited. It was submission that the running

PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

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

ITA 486/RAN/2024[2018-2019]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 44ASection 56

charitable institutions. 3. That Ld. Commissioner Appeal has erred in confirming addition made by The Learned Assessing Officer (AO) has erred in law and on facts in estimating the income of the assessed at 20% of the gross receipts by arbitrarily relying on Income Patel Seva Sangh Vs ITO Tax Return (ITR) figures of previous years, which are pending adjudication

DCIT, EXEMPTION CIRCLE, RANCHI vs. M/S JAMSHEDPUR DIOCEASAN EDUCATION SOCIETY, JAMSHEDPUR

In the result, the appeal of the Revenue is, hereby, dismissed

ITA 122/RAN/2019[2014-15]Status: DisposedITAT Ranchi10 Jul 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.122/Ran/2019 Assessment Year: 2014-15 Dcit, Exemption Circle, Ranchi..................................................……Appellant Vs. M/S Jamshedpur Diocesan Education Society…..........……...…..…..Respondent Bishop’S House, Golmuri, Jamshedpur-831003. [Pan: Aaatj8652K] Appearances By: Shri Yogesh Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Pranob Kr. Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 22, 2023 Date Of Pronouncing The Order : July 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 26.11.2018 Of The Commissioner Of Income Tax (Appeals), Jamshedpur (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue Is Aggrieved By The Action Of The Cit(A) In Allowing The Deduction U/S 11 Of The Act To The Assessee-Society Which Was Deducted By The Assessing Officer Observing That The Assessee-Society Was Carrying Out Its Educational Activities On Profit Motive Basis. 3. The Assessee-Society I.E. M/S Jamsedpur Diocesan Education Society Is A Society Engaged In Running Of Educational Institutions. The Society Is Registered Vide Registration No.943/2010-11 By The Director

Section 11Section 12ASection 250

deducted by the Assessing Officer observing that the assessee-society was carrying out its educational activities on profit motive basis. 3. The assessee-society i.e. M/s Jamsedpur Diocesan Education Society is a society engaged in running of educational institutions. The society is registered vide Registration No.943/2010-11 by the Director I.T.A No.122/Ran/2019 Assessment year: 2014-15 M/s Jamshedpur Diocesan Education Society