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98 results for “charitable trust”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 12A188Section 12A(1)(ac)129Section 80G(5)115Exemption88Section 80G(5)(iii)61Section 80G50Charitable Trust39Natural Justice36Section 1126Section 10

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)

nature since incorporation of the trust in the year 1987. The Trust is running various educational and health centers for providing help to the needy and poor persons. Moreover the trust is also carrying out the welfare activities to ensure better livelihood for the poor disable and weaker section of the society. We would like to state that the assessee

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

Showing 1–20 of 98 · Page 1 of 5

21
Section 254(1)20
Addition to Income18

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

nature and does not require any separate adjudication. 8. As a result, appeal is dismissed.” 5. Aggrieved by the order of the ld. CIT(A), the assessee is in further appeal before us. 6. Shri Rasesh Shah, Learned Counsel for the assessee submitted before the Bench the Form No.10, which was filed by the assessee Trust for registration under section

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

nature since incorporation of the trust in the year 1987. The Trust is running various educational and health centers for providing help to the needy and poor persons. Moreover the trust is also carrying out the welfare activities to ensure better livelihood for the poor disable and weaker section of the society. We would like to state that the assessee

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

nature since incorporation of the trust in the year 1987. The Trust is running various educational and health centers for providing help to the needy and poor persons. Moreover the trust is also carrying out the welfare activities to ensure better livelihood for the poor disable and weaker section of the society. We would like to state that the assessee

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

nature since incorporation of the trust in the year 1987. The Trust is running various educational and health centers for providing help to the needy and poor persons. Moreover the trust is also carrying out the welfare activities to ensure better livelihood for the poor disable and weaker section of the society. We would like to state that the assessee

DHARTI EKTA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

nature involving “religious functions”, which clearly contravenes main conditions u/s 80G(5) of the Act. He referred the provisions of section 80G of the Act and held that appellant was not established only for charitable purposes and there should not be transfer or application of funds for any purposes other than a charitable purpose, subject to concession granted

SHREE BRAHMAJYOTI SANSKAR DHAM TRUST ,SURAT vs. THE COMMISSIONER OF INCOME TAX, (EXEMPTION) AHMEDABAD , AHMEDABAD

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

ITA 74/SRT/2025[2025-26]Status: DisposedITAT Surat31 Oct 2025AY 2025-26

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.74/Srt/2025 Assessment Year: (2025-26) (Hybrid Hearing) Shree Brahmajyoti Sanskar Dham Trust, Vs. Cit (Exemption), 9, Gopal Krushna Society, Behind Arihant Ahmedabad Park, Ambika Niketan, Athwalines, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts9225R (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 31/10/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Charitable Trust vs. CIT(E), ITA No.1073/Chd/2016 wherein it was held that the trusts even with mixed objects and religious expenditure below 5% of total income were held to be eligible for registration u/s 80G(5) of the Act. 5. On the other hand, learned Commissioner of Income-tax - Departmental Representative (ld. CIT-DR) for the revenue supported the order

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 18/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

charitable nature of the trust's activities which includes distribution of foods, cloths & education kit to orphan children and poor people and that the rejection order is contrary to the principle of natural justice

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION) , AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 16/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

charitable nature of the trust's activities which includes distribution of foods, cloths & education kit to orphan children and poor people and that the rejection order is contrary to the principle of natural justice

NA vs. ARI DHODIA GNAYATI PANCH,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

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

ITA 164/SRT/2025[NA]Status: DisposedITAT Surat03 Feb 2026

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

For Appellant: Shri Nilesh Patel, ARFor Respondent: Shri Mukesh Jain, CIT-DR
Section 80G(5)Section 80G(5)(iii)

nature, the trust is primarily engaged in charitable activities. It was further submitted that, if an opportunity is granted, the assessee would place on record the necessary documentary evidence in support of its charitable activities before the Ld. CIT(E). On the other hand, the Ld. Departmental Representative (DR) contended that the assessee-trust/institution is required to furnish

SHREE SIDDHIVINAYK CHARITABLE TRUST JIYAV,SURAT vs. CIT(E), AHMEDABAD

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

ITA 697/SRT/2025[2025-26]Status: DisposedITAT Surat10 Sept 2025AY 2025-26

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 124(1)(ac)Section 12A(1)(ac)Section 253(3)

Charitable Trust Jiyav & Katargam Industrial Estate Shedeholders matter may be set aside to the file of CIT(E) for considering the case on merit. The ld. AR of the assessee submitted that the ex parte order by CIT(E) is clearly violative of the principles of natural justice

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 333/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

Trust, as it was at commencement stage and power of Commissioner (Exemption), would be limited to aspect of exempting, whether or not, objects of are charitable in nature. As this aspect is not referred to, in the order of rejection, the registration may be granted in the interest of justice

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 332/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

Trust, as it was at commencement stage and power of Commissioner (Exemption), would be limited to aspect of exempting, whether or not, objects of are charitable in nature. As this aspect is not referred to, in the order of rejection, the registration may be granted in the interest of justice

SHREE VIRRAJ PRABHU PARIVAR FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

trust and ignoring the numerous objects i.e., related to education, medical relief, relief of poor, yoga, preservation of environment etc., which is wholly and substantially of charitable purpose only. 4. The CIT(Exemption), Ahmedabad has erred by rejecting application without considering the submission in which it is clearly stated that the applicant has not given single donation towards any religious

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

ITA 695/SRT/2025[2025-26]Status: DisposedITAT Surat30 Oct 2025AY 2025-26

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Charitable Trust the matter may be set aside to the file of ld. CIT(E) for considering the case afresh on merit. He submitted that the ex parte order by ld. CIT(E) is clearly violative of the principles of natural justice

SETU PARIVAR CHARITABLE TRUST,SURAT vs. CIT(E), AHEMDABAD

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

ITA 696/SRT/2025[2025-26]Status: DisposedITAT Surat30 Oct 2025AY 2025-26

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.695 & 696/Srt/2025 Assessment Years: (2025-26) (Hybrid Hearing) Setu Parivar Charitable Trust, Vs. The Cit(Exemption), 1, Upper Ground Floor, Inoralok Ahmedabad Appartment, Bhatar, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8688J (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 30/10/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Charitable Trust the matter may be set aside to the file of ld. CIT(E) for considering the case afresh on merit. He submitted that the ex parte order by ld. CIT(E) is clearly violative of the principles of natural justice

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 427/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

Charitable Trust CIT(E) by filing necessary evidences and documents. We are of the view that one more opportunity should be given to the assessee to file relevant documents/evidences and to plead his case before the CIT(E). It is settled law that principles of natural justice

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 426/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

Charitable Trust CIT(E) by filing necessary evidences and documents. We are of the view that one more opportunity should be given to the assessee to file relevant documents/evidences and to plead his case before the CIT(E). It is settled law that principles of natural justice

TRILOK FOUNDATION CHARITABLE TRUST,NA vs. ARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 894/SRT/2025[2026-27]Status: DisposedITAT Surat04 Feb 2026AY 2026-27

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambletrilok Foundation Charitable The Commissioner Of Income Vs. Trust, Tax Exemption, 207, Rameshwar Apartment, Ahmedabad. Station Road, Navsari-396445. [Pan : Aaett5522 G] (Appellant) .. (Respondent) Appellant By : Shri Manoj Makhania, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 23.01.2026 Date Of Pronouncement 04.02.2026

For Appellant: Shri Manoj Makhania, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 80GSection 80G(5)Section 80G(5)(ii)

charitable in nature. It was further submitted that Section 80G(5B) of the Act specifically provides that where a trust incurs expenditure of a religious nature not exceeding 5% of its total income during the previous year, such trust shall still be deemed to be an institution to which the provisions of Section 80G apply. 7. We have heard

SHREE SURATI MODH GANCHI GNATI JILLA NANPURA PANCH,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 1088/SRT/2024[2024-25]Status: DisposedITAT Surat03 Feb 2025AY 2024-25

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1088/Srt/2024 (Hybrid Processing Hearing) Shree Surati Modh Ganchi Commissioner Of Income-Tax Ganati Jilla Nanpura Panch, (Exemption), Ahmedabad, Room बनाम Surat, 1-1937, Jamrukh Gali, No.609, 6Th Floor, Aayakar Bhawan Vs Nanpura, Surat-395 001 (Vejalpur), Near Sachin Tower, 100 [Pan : Aabts 2889 N] Foot Ring Road, Anandnagar- Prahladnagar Road, Ahmedabad-380 015 अपीलाथ"/Appellant ""थ" /Respondent

Section 2(15)Section 254(1)Section 80GSection 80G(5)

charitable purposes carried out by the appellant-trust and in fulfilment of all the conditions laid down under sub-section (5) of Section 80G of the Act and hence, the CIT(E)’s action not to grant the approval u/s 80G(5) of the Act being arbitrary, subjective, prejudicial, is without jurisdiction, bad in law and not justified and therefore