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39 results for “charitable trust”+ Section 3(2)clear

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Key Topics

Section 12A134Section 1148Exemption35Section 2(15)23Section 80G18Section 1017Section 12A(1)(ac)12Addition to Income10Charitable Trust10

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

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

Showing 1–20 of 39 · Page 1 of 2

Section 143(1)(a)9
Section 801B8
Deduction7

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

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

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

ITA 49/RAN/2022[2016-17]Status: DisposedITAT Ranchi28 Apr 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 11Section 11(2)Section 119(2)(b)Section 234Section 250

section 11 and 12 of the Act. 7. In the result, the appeal of the assessee-trust stands allowed. Kolkata, the 28th April, 2023. [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 28.04.2023. RS Copy of the order forwarded to: 1. S S Charitable Trust 2. ITO, Exemption Ward, Ranchi 3

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

Section 143(2) and 142(1) of the Act were issued, in response to which the Secretary of the Trust appeared and produced the documents required for verification of the P a g e 3 | 7 Holyfaith Tribal W & D Trust Vs ITO(E) application of income for charitable

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

trust has to be deducted to arrive at the income available for application to charitable and religious purposes. The CIT(A) observed that the books of accounts of assessee were duly audited and assessee is running educational institution and had spent money under the head of maintenance of buildings and other assets to the tune of Rs.1

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 purposes as provided in Section 2(15) of Finance Act, 2012. The appellant has been working to provide relief to poor, running three schools giving education to less fortunate and mentally handicapped children in remote areas. Educational institutes were sponsored health immunization centre for the benefit of children and their well being was being conducted from time to time

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

3. The assessee has raised a legal ground wherein it has been contended that whether through an intimation under Section 143(1) of the Act, the department can deny exemption of a Trust under Section 11 of the Act. It has been the contention of assessee that whether the assessee is eligible for the claim of exemption under Section

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

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, but the only issue involved in the appeal is whether assessee is entitled for depreciation amounting to Rs.1,32,68,744/-. 3. With the assistance of ld. Representatives, we have gone through the record carefully

M/S MANAVTA,JAMTARA vs. CIT EXPEMPTION, PATNA

In the result, the assessee’s appeal is allowed

ITA 146/RAN/2017[17-18]Status: DisposedITAT Ranchi02 Dec 2019

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Inderjeet Singh, CIT (D.R.)
Section 12A

2. The assessee trust filed an application on 11.11.2016 for grant of approval under section 12AA of the Act. On the date of hearing the details were duly filed before the Revenue by the assessee in respect of such grant of approval upon perusal of which particularly, the audited M/s. Manavta Vidyasagar vs. CIT(E) Asst.Year –N.A. account

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A was rejected. 3

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

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)

section 2(15) of the LT. Act. Assesse Trust has been granted registered u/s 12AA of the income tax Act as per order of CIT (Jamshedpur) by verifying its objects and activities of educational institutions. The trust runs school and college purely on educational purpose. The Ld. A.O. was not justified in holding that the assesse trust is a business

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

Charitable and Chaleshwar temple Trust Vs CIT (supra) has held as under: "On a careful reading of section 139 of the Act, we are of the clear opinion that sub- sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified

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

Charitable and Chaleshwar temple Trust Vs CIT (supra) has held as under: "On a careful reading of section 139 of the Act, we are of the clear opinion that sub- sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified