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36 results for “charitable trust”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 12A87Section 80G(5)83Section 12A(1)(ac)44Exemption36Section 1115Section 80G15Charitable Trust15Section 80G(5)(iii)12Section 80G(5)(vi)

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)

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

Showing 1–20 of 36 · Page 1 of 2

10
Section 1210
Addition to Income2
Condonation of Delay2

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)

10A on 27.10.2021. The trust received provisional registration 12A(1)(ac)(vi) of the Act in Form 10AC for AY.2022-23 to 2024-25 as on 03.11.2021 and got ITA Nos.427 & 426/SRT/2025/AY.2024-25 Goodwill Foundation Charitable Trust provisional registration no. AADTG9648PE20212. The certificate of registration shall be renewed on or before six months, i.e., on or before 30.09.2024. The assessee-trust

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)

10A on 27.10.2021. The trust received provisional registration 12A(1)(ac)(vi) of the Act in Form 10AC for AY.2022-23 to 2024-25 as on 03.11.2021 and got ITA Nos.427 & 426/SRT/2025/AY.2024-25 Goodwill Foundation Charitable Trust provisional registration no. AADTG9648PE20212. The certificate of registration shall be renewed on or before six months, i.e., on or before 30.09.2024. The assessee-trust

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1169/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1171/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1163/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

SURAT EDUCATION SOCIETY,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1167/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1165/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

SHREE RAM KABIR MANDIR TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1178/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1172/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1176/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1180/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1174/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

10A on 03.05.2021. The said application of the assessee was allowed vide order dated 28.05.2021of the Ld. CIT(E) and the order of Registration was granted in the prescribed form i.e. Form No. 10AC which was valid up to AY 2026-27. Since in the order/Form No. 10AC, it was mentioned that the registration granted to the assessee-trust

UNITY WELFARE TRUST,NA vs. ARIVS.PR. CIT(EXEMPTION), AHMEDABAD

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

ITA 318/SRT/2017[N.A.]Status: DisposedITAT Surat23 Sept 2021

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiprincipal Commissioner Of Unity Welfare Trust, Income Tax (Exemptions), Vs House No.1859, Mayat Street 1St Floor, Room No.111- At&P.O. Alipore, Ta: Chikhli, 112, Annexy, Aaykar Dist. Navsari-396521 Bhavan, Ashram Road, Pan : Aaatu 6683 K Ahmedabad Assessee / Appellant Revenue /Respondent

Section 12ASection 254(1)

Trust clearly indicate that the assessee does not have intention to start charitable activities. The Ld. PCIT(E) rejected the application by taking the view that assessee has failed to filed documentary evidence to satisfy about the genuineness of activities in consonance with its object in its order dated 28.09.2017. Thus, aggrieved by the order of Ld. PCIT(E) assessee

PATIDAR SAMAJ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1173/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1181/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1177/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval

SARDAR PATEL VIDYA SANKUL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1162/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval

SARDAR VALLABHBHAI PATEL EDUCATION SOCIETY,BARDOLI vs. CIT(EXEMTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1164/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1168/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar Modi, A.RFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 80G(5)Section 80G(5)(vi)

10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Year 2026-27. Since in the said order/Form No. 10AC dated 28.05.2021, it was mentioned that the approval