BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

41 results for “charitable trust”+ Section 12(1)(ac)clear

Sorted by relevance

Karnataka366Mumbai173Pune132Delhi111Ahmedabad103Jaipur88Hyderabad86Chennai62Rajkot59Bangalore56Surat41Kolkata39Amritsar31Chandigarh29Calcutta16Nagpur15Cochin13Visakhapatnam10Jodhpur10Panaji9Telangana8Agra8Cuttack7Indore7Lucknow5Patna5Raipur5Varanasi4SC4Dehradun3Ranchi3Rajasthan2Punjab & Haryana2Jabalpur2Andhra Pradesh1

Key Topics

Section 12A170Section 12A(1)(ac)114Exemption41Section 80G(5)33Section 1129Section 80G(5)(iii)19Charitable Trust16Section 253(3)13Section 1211

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

Showing 1–20 of 41 · Page 1 of 3

Section 13(1)(b)8
Natural Justice6
Addition to Income5

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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)

12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions have been granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the Act, they have to apply for final/regular registration under sub-clause

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

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)

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

SINDHU SEVA SAMITI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

ac) of sub-section (1) of section 12A ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti of the Act for registration of a charitable or religious trust or institution. The ld CIT(E) reproduced Rule 17A(1) of the Act, vide page No.3-4, in his order. The ld CIT(E) also reproduced section 12AB

MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

ac) of sub-section (1) of section 12A ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius Orth. Syrian Church & Sindhu Seva Samiti of the Act for registration of a charitable or religious trust or institution. The ld CIT(E) reproduced Rule 17A(1) of the Act, vide page No.3-4, in his order. The ld CIT(E) also reproduced section 12AB

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

ac) (iii) of the I.T Act 1961 on the ground that there will be violation of clause (d) below explanation to section 12AB(4) of the I. T Act 1961. 2. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 3. Appellant craves leave to add, alter

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

ac) (iii) of the I.T Act 1961 on the ground that there will be violation of clause (d) below explanation to section 12AB(4) of the I. T Act 1961. 2. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 3. Appellant craves leave to add, alter

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)

sections 12A(1)(ac) and 12AB(1)(b) of the Act and Rule 17A(1), 17A(2) of the Income-tax Rules, 1962. The assessee was requested to submit certain details/documents vide notice dated 29.01.2025. In reply, the assessee ITA Nos.695 & 696/SRT/2025/AY.2025-26 Setu Parivar Charitable Trust sought an adjournment on 14.02.2025. Further, a notice dated 06.03.2025 was issued wherein

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)

sections 12A(1)(ac) and 12AB(1)(b) of the Act and Rule 17A(1), 17A(2) of the Income-tax Rules, 1962. The assessee was requested to submit certain details/documents vide notice dated 29.01.2025. In reply, the assessee ITA Nos.695 & 696/SRT/2025/AY.2025-26 Setu Parivar Charitable Trust sought an adjournment on 14.02.2025. Further, a notice dated 06.03.2025 was issued wherein

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 (2) That on facts, and in law, the registration ought to have been granted u/s 80G of the Act as prayed for (3) The appellant craves leave to add, alter and amend any ground of appeal.” 12. In this appeal, the application for approval under clause (iii) of first proviso to sub-section (5) of section

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 (2) That on facts, and in law, the registration ought to have been granted u/s 80G of the Act as prayed for (3) The appellant craves leave to add, alter and amend any ground of appeal.” 12. In this appeal, the application for approval under clause (iii) of first proviso to sub-section (5) of section

THE ITO, (EXEMPTIONS), WARD,, SURAT vs. SHREE AMBIKA NIKETAN TRUST,, SURAT

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR
Section 11Section 143(2)Section 143(3)Section 70

12 & 13 of the Act. The AO also stated that no carry forward excess application is allowed in the case of the assessee for any period. Therefore assessee claim to carry forward losses/excess application of total amounting to Rs.5,15,71,748/- was disallowed. 4. Aggrieved assessee has filed an appeal before the ld.CIT(A). The ld.CIT(A) has allowed