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9 results for “charitable trust”+ Rectification u/s 154clear

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Key Topics

Section 1129Section 15424Section 143(1)14Section 12A10Exemption9Section 108Charitable Trust7Deduction7Addition to Income6Rectification u/s 154

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

ITA 669/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

Section 11Section 12ASection 143(1)Section 154

rectification request u/s 154 of the Act. Trinity Education Trust 3. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted. Appellant craves leave to add, alter or delete any grounds either before or in the course of hearing of the appeal.” 2. Brief facts

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

6
Disallowance5
Section 12A(1)(b)3

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

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

Section 11(1)(a)Section 154

rectification application u/s 154 of the Act before CPC, Bengaluru. An order u/s 154 of the Income Tax Act, 1961 ITA No.88/SRT/2023/AY.16-17 Shri Modh Patni Ghanchi Gnati Punch Trust was passed by DCIT (CPC) vide dated 29.08.2018 adhering to disallowance of exemption of Rs.16,21,600/- claimed u/s 11 of the Act. 10. We note that the certificate of registration

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

rectification application u/s 154 on 05-04-2019 before the Assessing Officer. The Assessing Officer passed order u/s 154 on 07-06-2019 disallowing the claim of the assessee. 5. On appeal, the CIT(A) has confirmed the order of Assessing Officer, therefore assessee is in further appeal before us. 6. Shri Rasesh Shah, Learned Counsel for the assessee, argues

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

rectification application u/s 154 on 05-04-2019 before the Assessing Officer. The Assessing Officer passed order u/s 154 on 07-06-2019 disallowing the claim of the assessee. 5. On appeal, the CIT(A) has confirmed the order of Assessing Officer, therefore assessee is in further appeal before us. 6. Shri Rasesh Shah, Learned Counsel for the assessee, argues

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing Officer could not have denied exemption under section 11 on ground that audit

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

u/s 12A on 29.01.1980. Thus it is engaged in charitable activities for over 40 years. The audit report in Form 10B was e-filed on 06.10.2018 and was available before the Assessing Officer when he ITA No.515/SRT/2023 A.Y. 21-22 SMKR Vashi High School passed the assessment order under section 143(3) on 06.04.2021. The audit report is also available

ADARSH EDUCATION SOCIETY,SURAT vs. ADIT, CPC, BANGALORE, BANGALORE

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

ITA 240/SRT/2022[2018-19]Status: DisposedITAT Surat30 Dec 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.240/Srt/2022 "नधा"रणवष"/Assessment Year: (2018-19) (Virtual Court Hearing) Adarsh Education Society, Vs. The Adit, Cpc, Sy 44, Plot No. 744, Adarsh Education Bangalore. Society, B/S. Jari Kasab Society, Udhna, Surat-394210. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata3436A

Section 10Section 12ASection 154Section 250

charitable Trust engaged in field of imparting education by running various English medium and Gujarat medium schools. It is registered with Gujarat Education Board since decades. It is duly registered u/s 10(23C)(vi) and alternatively also U/s 12AA of the Act. The accounts of trust are duly audited and accounts of its various schools/sections are maintained separately

SHREE HARI RAM CHARITABLE TRUST,SURAT vs. ITO EXEMPTION , SURAT

In the result, the appeal of assessee is treated as dismissed being infructuous

ITA 248/SRT/2022[2016-17]Status: HeardITAT Surat02 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shree Hari Ram Charitable Trust, I.T.O.(Exemptions), 304, Meghdhanush Complex, Ward-Surat. Vs. Adajan Patia, Adajan Surat, Gujarat, India- 395009. Pan No. Aajts 1057 L Appellant/ Assessee Respondent/ Revenue

Section 10Section 11Section 11(1)(A)Section 12ASection 154Section 254(1)

u/s 11(1)(A) of the Act.” 2. Brief facts of the case are that the assessee is a charitable trust having registration under Section 12AA of the Income Tax Act, 1961 (in short, the Act) dated 24/03/2017. The assessee filed its return of income on 31/03/2017 declaring NIL income after claiming deduction under Section

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

u/s 250 r.w.s. 251 of the Act.” 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(Appeals) disallowing the claim of exemption under section 12A Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 4– of the Act on account of delay in filing of Form 10B, along with