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5 results for “charitable trust”+ Section 13(2)(h)clear

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Key Topics

Section 12A20Section 1113Exemption5Section 244Section 143(1)4Section 11(1)(d)3Section 123Section 103Deduction3Disallowance

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)

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 by the assessee, pertaining to assessment year (AY) 2016-17, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short

2
Addition to Income2

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

h e ab o v e, i t is ur g e d t o a ll o w th e a pp e a l a n d oblige…………………………….." Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 6 of 14 8. On the other hand, the ld.Departmental Representative (DR) relied upon

AMALSAD VIBHAG KELVANI MANDAL,AMALSAD, NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, , SURAT

In the result, this ground of appeal is allowed

ITA 213/SRT/2022[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) Amalsad Vibhag Kelvani Mandal, I.T.O., C/O-H.D.S.M. High School, Exemption Ward, Vs. Amalsad, Room No. 105, Anavil Dist.-Navsari-396310. Business Centre, Adajan Pan No. Aaata 3923 C Hazira Road, Adajan, Surat. Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(1)(d)Section 12ASection 24Section 254(1)

Charitable Vs ITO(E) (supra), I do not find any merit in this ground of appeal raised by the assessee. So far as reliance in the case of ADIT(E)(2) Vs Sri Sathya Sai Trust (supra) by the ld. AR of the assessee, I find that the Tribunal in the said case, while granting relief to the assessee

SHRI LALJI MAHARAJ MANDIR TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

ITA 266/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 Nos.274/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Shri Muni Suvrat Swami Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Daherasar, Vs. No.609, 6Th Floor, Aaykar Bhawan At Post Baudhan, Taluka : (Vejalpur), Nr. Sachin Tower, 100 Mandvi, Surat-394140 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aafts 9333 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.266/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Lalji Maharaj Mandir Trust, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Hemantkumar Manilal Desai, Vs. No.609, 6Th Floor, Aaykar Bhawan Desaiwad, At & P.O. Buhari, (Vejalpur), Nr. Sachin Tower, 100 Taluka : Valod, Dist. Surat- Foot Road, Anandnagar-Prahladnagar 394630 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aabts 3059 E (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-.Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Separate Two Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 30.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Hiren R Vepari, C.AFor Respondent: Shri SM Keshkamat, CIT-.DR
Section 12A

2. On perusal of the trust deed furnished by you, you have stated that "Owing to passage of time, the Trustees have lost trace of the aforementioned Trust Deed. The Trustees were unable to find a copy of the Trust deed, even after duly inquiring with the Trust's Chartered Accountants and the Charity Commissioner's office. Therefore

SHRI MUNI SUVRAT SWAMI JAIN DAHERASAR,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

ITA 274/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 Nos.274/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) (Physical Court Hearing) Shri Muni Suvrat Swami Jain The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room Daherasar, Vs. No.609, 6Th Floor, Aaykar Bhawan At Post Baudhan, Taluka : (Vejalpur), Nr. Sachin Tower, 100 Mandvi, Surat-394140 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aafts 9333 K (अपीलाथ" /Appellant) (""थ" /Respondent) आयकर अपील सं/.Ita No.266/Srt/2023 (िनधा"रणवष" / Assessment Year: (2022-23) Shri Lalji Maharaj Mandir Trust, The Commissioner Of Income-Tax (Exemption) Ahmedabad, Room C/O Hemantkumar Manilal Desai, Vs. No.609, 6Th Floor, Aaykar Bhawan Desaiwad, At & P.O. Buhari, (Vejalpur), Nr. Sachin Tower, 100 Taluka : Valod, Dist. Surat- Foot Road, Anandnagar-Prahladnagar 394630 Road, Ahmedabad-380015 "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Aabts 3059 E (अपीलाथ" /Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Hiren R Vepari, C.A राज"व क" ओर से /Respondent By : Shri Sm Keshkamat, Cit-.Dr सुनवाईकीतारीख / Date Of Hearing : 05/07/2023 घोषणाकीतारीख /Date Of Pronouncement : 17/07/2023 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By Separate Two Assessees, Pertaining To Same Assessment Year 2022-23, Are Directed Against The Separate Orders Passed By The Commissioner Of Income-Tax(Exemption)-Ahmedabad [In Short “Ld. Cit(Exemption)”] Dated 30.03.2023, Wherein Ld. Cit(Exemption) Has Denied Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Hiren R Vepari, C.AFor Respondent: Shri SM Keshkamat, CIT-.DR
Section 12A

2. On perusal of the trust deed furnished by you, you have stated that "Owing to passage of time, the Trustees have lost trace of the aforementioned Trust Deed. The Trustees were unable to find a copy of the Trust deed, even after duly inquiring with the Trust's Chartered Accountants and the Charity Commissioner's office. Therefore