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.

3 results for “TDS”+ Charitable Trustclear

Sorted by relevance

Chennai210Mumbai191Delhi176Karnataka105Bangalore83Pune70Hyderabad55Kolkata41Chandigarh40Jaipur35Lucknow27Ahmedabad21Amritsar16Visakhapatnam13Rajkot12Cochin11Agra10Cuttack8Indore7Varanasi6Jodhpur6Kerala5Nagpur3Ranchi3Surat3Allahabad2Patna2Dehradun2Rajasthan2Telangana2Punjab & Haryana1Raipur1SC1

Key Topics

Section 105Section 114Charitable Trust3Exemption3TDS3Section 2502Section 11(1)2Section 13(1)(c)2Section 2(15)2Section 194C

STAR EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 539/SRT/2019[2019-20]Status: DisposedITAT Surat11 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2019 "नधा"रणवष"/Assessment Year: (2019-20) (Physical Court Hearing) The Star Education Trust, Vs. The Cit(Exemption), 9A, Ratnanilam Apartment, Piplod, Ahmedabad. Surat-395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts2856F

Section 10Section 10(23)(vi)

TDS provisions. I. You have not furnished details of benefits given to interested persons from the income of the trust." 8. In response to the letter of CIT (E), one of the Trustees appeared on 24.09.2019 and filed written submission in respect to the details/explanation called for. The assessee, vide its reply dated 23.09.2019, submitted that clause

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

2
Deduction2
Addition to Income2
ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

TDS deducted u/s 194C of the Act leading credence to the fact that the assessee is in the work of executing contracts. Preservation of watersheds environment can be treated as general public utility, but any entity obtaining a contract for water works, drainage, or any other similar work cannot be treated as charitable work. The assessee-trust

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

TDS deducted u/s 194C of the Act leading credence to the fact that the assessee is in the work of executing contracts. Preservation of watersheds environment can be treated as general public utility, but any entity obtaining a contract for water works, drainage, or any other similar work cannot be treated as charitable work. The assessee-trust