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6 results for “capital gains”+ Section 12A(2)clear

Sorted by relevance

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Key Topics

Section 14A8Section 117Section 80G7Section 254(1)6Deduction6Disallowance5Section 13(10)4Section 12A4Charitable Trust4Exemption

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

4
Limitation/Time-bar4
Condonation of Delay4

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

capital gain 18,87,75,201 4 Profit from partnership firm 10(2A) 10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

capital gain 18,87,75,201 4 Profit from partnership firm 10(2A) 10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee