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10 results for “charitable trust”+ Section 14clear

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Key Topics

Section 12A25Section 801B8Section 118Exemption8Section 143(1)(a)4Section 139(1)4Addition to Income4Section 2(15)3Section 103

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

14. The ld CIT(A) called for a remand report from the Assessing Officer. Ld CIT(A) noted that Hon’ble Gujarat High Court in the case of CIT Vs. Sheth Manilal R.amchordas Vish.ram Bhawan Trust 198 ITR 598 has held that the amount of depreciation debited to the accounts of a charitable trust has to be deducted to arrive

Section 139(4)2
Deduction2
Condonation of Delay2

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

ITA 103/RAN/2016[2011-12]Status: DisposedITAT Ranchi16 May 2018AY 2011-12
For Appellant: Shri Anshul Ringasia, Advocate, ld. ARFor Respondent: Shri P.K. Mondal, JCIT, ld.Sr.DR
Section 10(23)(c)Section 12ASection 143(3)Section 234B

section 10(23)( c )(vi) of the IT Act and has held that mere surplus does not mean that institution is existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust v/s Union

SHREE DIGAMBER JAIN BHAWAN,RANCHI vs. CIT(EXEMPTIO), PATNA

In the result, we find that there is no reason to interfere with the impugned judgment of the High Court of Delhi

ITA 28/RAN/2019[0]Status: DisposedITAT Ranchi16 Sept 2020

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 12A

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

In the result, the appeal filed by the Revenue is dismissed

ITA 261/RAN/2024[2017-18]Status: DisposedITAT Ranchi14 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 11Section 13(1)(c)Section 250

Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [PAN: AACTD1772A] Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Md. Shadab Ahmed, DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 18, 2025 Date of pronouncing the order : January 14, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This appeal

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)

charitable activity being relief to the poor and hence, exemption u/s.11 of the Act is to be allowed. He relied on the decision of Amritsar Bench of the Tribunal in the case of Hoshiarpur Improvement Trust & Ors (supra), wherein, the Tribunal held that the registration granted to the assessee trust prove that objects of the assessee trust were advancement

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

14. That for claiming deduction U/s 80113, furnishing of return on or before due date u/s 139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay

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

14. That for claiming deduction U/s 80113, furnishing of return on or before due date u/s 139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay

M/S BINOD VICHAR MANCH,DHANBAD vs. CIT (EXEMPTION),, PATNA

Appeals are allowed

ITA 264/RAN/2018[0]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 12A

14-07-2020 घोषणा क" तार"ख/Date of Pronouncement -07-2020 आदेश /O R D E R Per Bench(Oral): These two assessees’ separate appeals arise against the Commissioner of Income-tax (Exemption), Patna’s separate orders dated 19.02.2018 & 15.03.2018 involving proceedings u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (in short ‘the Act’); respectively. Heard

ULGULAN FOUNDATION,RANCHI vs. CIT (EXEMPTION), PATNA

Appeals are allowed

ITA 223/RAN/2018[0]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 12A

14-07-2020 घोषणा क" तार"ख/Date of Pronouncement -07-2020 आदेश /O R D E R Per Bench(Oral): These two assessees’ separate appeals arise against the Commissioner of Income-tax (Exemption), Patna’s separate orders dated 19.02.2018 & 15.03.2018 involving proceedings u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (in short ‘the Act’); respectively. Heard

ST. BARNABAS HOSPITAL,RANCHI vs. CIT(EXEMPTION),, PATNA

In the result, the appeal filed by the assesse is allowed for statistical purpose

ITA 269/RAN/2018[2018-19]Status: DisposedITAT Ranchi05 Apr 2019AY 2018-19

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: Shri M.K. Choudhury &For Respondent: Shri Chandan Mondal, JCIT, ld. DR
Section 12ASection 2(15)

14-05-2018. 2. The grounds of appeal raised by the assssee are as follows:- 1. For that Ld. CIT(Exemptions), Patna was unjustified in rejecting the registration application u/s12AA of the Society on the ground that he was not satisfied about genuineness of the charitable activities, only on one ground that separate books of accounts were not maintained