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 “charitable trust”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai582Delhi572Karnataka468Chennai360Bangalore305Ahmedabad209Jaipur166Hyderabad108Kolkata95Chandigarh90Pune89Lucknow64Cuttack50Indore44Amritsar44Visakhapatnam43Cochin40Nagpur28Rajkot27Allahabad27Surat26Calcutta17Raipur16Telangana15Jodhpur15Agra13SC12Dehradun7Patna6Ranchi6Kerala5Varanasi5Punjab & Haryana5Panaji4Rajasthan3Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Guwahati1Jabalpur1

Key Topics

Section 12A31Section 116Exemption6Section 234B3Section 103Charitable Trust3Addition to Income3Section 143(3)2Section 10(23)(c)2

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

2) of Section 12AA of the Act, are procedural in nature, whereas Sub-section (3) of Section 12AA of the Act, empowers the Commissioner to cancel the registration of the Trust or Institution, if he is satisfied that the activities of such Trust or Institution are not genuine or are not carried out in accordance with the objects

Section 2(15)2

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

2) of Section 12AA of the Act, are procedural in nature, whereas Sub-section (3) of Section 12AA of the Act, empowers the Commissioner to cancel the registration of the Trust or Institution, if he is satisfied that the activities of such Trust or Institution are not genuine or are not carried out in accordance with the objects

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

2) of Section 12AA of the Act, are procedural in nature, whereas Sub-section (3) of Section 12AA of the Act, empowers the Commissioner to cancel the registration of the Trust or Institution, if he is satisfied that the activities of such Trust or Institution are not genuine or are not carried out in accordance with the objects

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

E R Per N.S.Saini, AM This is an appeal filed by the revenue against the order of the CIT(A)- Ranchi dated 20.12.2013 for the assessment year 2009-2010. 2. Ground No.1 of appeal of the revenue is directed against the order of the CIT(A) in deleting the addition under the head “Loans and advances” of Rs.2

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

charitable or commercial nature of educational institution and the appellant has not violated any of that principles laid down by the Hon'ble Supreme Court. It was further submitted by the ld. AR of the appellant that in the case of Queen's Educational Society Vs CIT (2015) 55 taxmann.com 255 (SC)/(2015) 8 SCC 47, the Hon'ble Supreme

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

2. First, we shall take up the appeal in ITA No. 103/Ran/2016 for the A.Y 2011-12- by the assessee. M/s. Church School ITA No. 103/Ran/2016 for the A.Y 2011-12 3. The brief facts of the case are that the assessee is a charitable trust. It conducts its activities under the name & style as ‘Church School. The assessee filed