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15 results for “charitable trust”+ Section 11(1)(d)clear

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Key Topics

Section 12A46Section 1131Section 2(15)15Section 1012Exemption11Section 143(1)(a)9Section 801B8Section 139(1)7Section 80G6Deduction

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

D E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore

5
Addition to Income3
Charitable Trust3

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

D E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

ITA 69/RAN/2024[2016-17]Status: DisposedITAT Ranchi29 Sept 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Section 11Section 13(1)Section 133(6)Section 17

11 and 12 of the Income Tax Act, 1961 (in short, the Act) on showing total income at ₹ NIL. The case was processed under Section 143(1) of the Act and thereafter selected for scrutiny under CASS for verification of application of income for charitable or religious purposes being higher than the gross income. Statutory notices under Section

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

D E R PER: PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER: 1. This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 14/12/2022 for the Assessment Year (AY) 2016-17 as per the grounds of appeal on record. 2. In this case

SATYALOK KRIYA YOGA,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

ITA 300/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

VISHWA NIRMALA DHARMA TRUST JAMSHEDPUR,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHDPUR

Appeal of the assessee is allowed

ITA 306/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

SATYALOK KRIYA YOGA,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

ITA 301/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

VISHWA NIRMALA DHARMA TRUST JAMSHEDPUR,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

ITA 305/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

G D RUNGTA FOUNDATION,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

ITA 303/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

G D RUNGTA FOUNDATION,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

ITA 304/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

D E R PER SONJOY SARMA, JUDICIAL MEMBER Captioned appeals are filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)], where the application of the assessee filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

THE HAZARIBAGH CENTRAL CO-OPERATIVE BANK LTD,HAZARIBAG vs. ACIT, HAZARIBAG

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

ITA 158/RAN/2023[2016-17]Status: DisposedITAT Ranchi09 Jun 2025AY 2016-17

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devesh Podar, AdvFor Respondent: Smt. Rinku Singh, CIT DR
Section 11(1)Section 139Section 139(1)Section 139(4)

D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), This is an appeal filed by the assessee against the order of the ld CIT(A), This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC Delhi dated 21.4.2023 in Appeal No.CIT

ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI

In the result, the appeal of the Revenue is dismissed

ITA 360/RAN/2018[2013-14]Status: DisposedITAT Ranchi18 Oct 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 11(1)Section 12A

D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of Revenue against the order of ld. Commissioner of Income 1 Assessment Year: 2013-2014 Mohini Devi Charitable Trust Tax (Appeals)-3, Patna dated 17th September, 2018 passed for A.Y. 2013-14. 2. Though the Revenue has taken four grounds of appeal

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)

1)(a) of the Act. Similar view has been taken by the Hon'ble Rajesthan High Court in Maharana of Mewar Charitable Foundation. In the case of Hon'ble Delhi Court in the case of DIT (E) Vs span foundation 178 Taxman, 436(Del), it was held that on payment of funds borrowed for construction of the building wasto

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

ITA 473/RAN/2024[-]Status: DisposedITAT Ranchi29 Jan 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Exemptions), Patna [in short, the ld. CIT(E)] dated 27/09/2024. The assessee has raised following grounds of appeal: "1 For that the Ld. CIT has erred in rejecting the renewal of registration when

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

D E R PER: BENCH 1. This appeal by the appellant is directed against the order of learned Commissioner of Income Tax (Appeals), Jamshedpur [in short, the ld. CIT(A)] dated 10/10/2017 for the Assessment Year (AY) 2014-15. In this appeal, the appellant has raised following grounds of appeal: "1. For that the Ld. CIT (Appeals) is highly unjustified