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7 results for “charitable trust”+ Section 102clear

Sorted by relevance

Karnataka452Delhi151Mumbai95Bangalore53Chennai44Jaipur24Pune21Ahmedabad17Visakhapatnam16Calcutta16Chandigarh15Kolkata14Lucknow11Indore8Surat7Hyderabad5Agra4Telangana4Nagpur3Cochin3Amritsar3Rajkot2Panaji2Rajasthan2Jodhpur1Cuttack1Ranchi1SC1Andhra Pradesh1Dehradun1

Key Topics

Section 12A21Section 1115Charitable Trust7Exemption7Condonation of Delay6Deduction5Section 254(1)4Section 13(10)4Section 12A(1)(ac)4

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)

Charitable Trust Vs ITO principle, it is conceded, has not been applied by the Courts below in this case, but we may take note of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.& Anr. v. Union of India & Ors. 1991 Suppl. (1) SCC 102, para 39, Union of India

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

Section 143(1)4
Limitation/Time-bar4
Section 80G3

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)

Charitable Trust, Vs. The ACIT, CPC, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALTS6046F Assessee by Shri Rasesh Shah, CA Shri H. P. Meena, CIT(DR) Respondent by Date of Hearing 29/07/2022 Date of Pronouncement 21/10/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed

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

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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)

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 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 07.11.2024 and 11.11.2024 passed

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)

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 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the order dated 07.11.2024 and 11.11.2024 passed