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.

12 results for “charitable trust”+ Section 12A(1)(b)clear

Sorted by relevance

Mumbai788Delhi568Pune415Bangalore331Ahmedabad299Jaipur237Kolkata216Chennai185Hyderabad158Lucknow107Chandigarh105Amritsar99Surat69Rajkot69Indore57Cochin52Visakhapatnam42Cuttack41Nagpur40Karnataka36Raipur28Agra27Jodhpur23Panaji18Varanasi12Guwahati12Ranchi12Telangana11Patna10Calcutta10Allahabad9Dehradun7Punjab & Haryana6Jabalpur6SC5Rajasthan4Kerala4Orissa2Andhra Pradesh1

Key Topics

Section 12A55Section 1121Section 2(15)15Section 1015Exemption12Section 80G10Section 12A(1)(ac)3Charitable Trust2

JAMSHEDPUR MANAGEMENT ASSOCIATION,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PATNA, PATNA

In the result, grounds of appeals raised by the assessee are allowed for statistical purposes only

ITA 157/RAN/2023[2022-23]Status: DisposedITAT Ranchi06 May 2025AY 2022-23

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, Ch Area Patna Vs. (East), Jamshedpur-831001 (Jharkhand) Pan No. Aaeaj 2108 F Appellant/ Assessee Respondent/ Revenue

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

12A read with section 12AB(1)(b). In compliance to letter dated 07/12/2022 the applicant has filed submission dated 11/01/2023. In the course of proceedings taken u/s 12AB, vide letter dated 28/03/2023, CIT(E), Patna asked to submit on 05/04/2023 the requisite documents viz Notes on activities undertaken by the applicant during last three years, annual accounts of the applicant

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

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

12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution

VIKAS SEVA NIKETAN,NEORI VIKAS vs. INCOME TAX OFFICER, EXEMPTION WARD

In the result, grounds of appeal are allowed for statistical purposes only

ITA 42/RAN/2025[2025-26]Status: DisposedITAT Ranchi20 Nov 2025AY 2025-26

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Vikas Seva Niketan, I.T.O. (Exemption), Neori Vikas, Near Ring Road Chowk, Ranchi. Vs. P.S. Bit, Ranchi-835217 (Jharkhand) Pan No. Aaaav 4655 M Appellant/ Assessee Respondent/ Revenue

Section 12ASection 12A(1)(ac)

12A read with section 12AB(1)(b) of the Income Tax Act, 1961 (in short, the Act). The appellant was asked to submit its documents in regard to objects of the assessee-trust and the genuineness of its activities. On examination of the Trust Deed and the documents filed, a letter dated 06/12/2024 was issued to the applicant to file

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)

12A(1)(ac)(vi) in Form No. 10AC dated 24/09/2021 on the ground that the applicant failed to prove the genuineness of its activities claimed to have been made in accordance with the objects for which the society was constituted wholly for charitable or religious purposes within the meaning of Section 11 read with section

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

In the result, appeal filed by the revenue is dismissed

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

1) read with clause (b) of the Section 35AC of the Income Tax Act, 1961 (43 of 1961) the Central Government had granted Rs.6.99 crores to the assessee concerned for F.Y. 2004-05, 2005-06 & 2006-07 for the promotion of Social & Economic Welfare. Further, it is also to be noted that Hon’ble Chief Commissioner of Income Tax, Ranchi

AL ALMAAS HAIDER CHARITABLE TRUST ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, RANCHI

In the result, the appeals of the assessee stands partly allowed for statistical purposes

ITA 204/RAN/2025[2024-25]Status: DisposedITAT Ranchi08 Oct 2025AY 2024-25

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 12ASection 80G

CHARITABLE Exemption Ward, TRUST, Ranchi. Vs. Shop No. First, first Floor, Gel Church Complex, AC Market, Ranchi-834001 (Jharkhand) PAN No. AAJTA 7349 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 08/10/2025 Date of pronouncement 08/10/2025 O R D E R PER: BENCH 1. These

AL ALMAAS HAIDER CHARITABL TRUSTE ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, MAIN ROAD RANCHI,

In the result, the appeals of the assessee stands partly allowed for statistical purposes

ITA 206/RAN/2025[2024-25]Status: DisposedITAT Ranchi08 Oct 2025AY 2024-25

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 12ASection 80G

CHARITABLE Exemption Ward, TRUST, Ranchi. Vs. Shop No. First, first Floor, Gel Church Complex, AC Market, Ranchi-834001 (Jharkhand) PAN No. AAJTA 7349 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 08/10/2025 Date of pronouncement 08/10/2025 O R D E R PER: BENCH 1. These