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13 results for “charitable trust”+ Section 161(1)clear

Sorted by relevance

Karnataka425Delhi171Mumbai108Bangalore54Hyderabad42Ahmedabad41Chennai31Chandigarh30Jaipur23Pune23Kolkata19Cochin17Calcutta16Allahabad16Lucknow14Surat13Amritsar8Raipur6Telangana4Nagpur4Rajkot3Cuttack3SC3Jodhpur2Andhra Pradesh2Indore2Rajasthan2Punjab & Haryana1Panaji1Guwahati1Visakhapatnam1

Key Topics

Section 12A67Section 12A(1)(ac)25Section 80G(5)24Exemption13Section 118Section 80G(5)(iii)7Charitable Trust5Section 2(15)4Disallowance4

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)

161 taxmann.com 555 (Surat-Trib.) and Hon’ble High Court of Gujarat in the case of CIT(E) Vs. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199 (Gujarat). 6.2. Thus Ld. Counsel requested to set aside the order passed by Ld. CIT(E) and direct him to grant registration u/s. 12AB of the Act and also

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

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

Section 123
Section 253(3)3
Deduction3
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)

161 taxmann.com 555 (Surat-Trib.) and Hon’ble High Court of Gujarat in the case of CIT(E) Vs. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016] 74 taxmann.com 199 (Gujarat). 6.2. Thus Ld. Counsel requested to set aside the order passed by Ld. CIT(E) and direct him to grant registration u/s. 12AB of the Act and also

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)

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. Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 5– 9. In the case of Associated Chambers of Commerce

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

Charitable Trust Vs ITO expenditure account ended on 31/3/2012 filed with Assistant Charity Commissioner, Valsad is the final and correct audited statement. Such audited statement received by Assessing Officer in response to notice under Section 133(6) of the Act. In the balance sheet filed before the Charity Commissioner, there is no increase in the corpus donation fund. However

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. 11. In the case of Vardhman Stanakvasi Jain Shravak Trust vs. Income-tax Officer [2025] 172 taxmann.com 165 (Ahmedabad - Trib

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

trust - Registration of (Sub-section (2)) - Assessment year 2011-12 - Whether first proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014, with effect from 1-10-2014, being a beneficial provision intended to mitigate hardships in case of genuine charitable institutions, has to be applied retrospectively - Held, yes [Para 8][In favour of assessee] FACTS ■ The assessee

JANTA SARVAJANIK KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 277/SRT/2025[NA]Status: DisposedITAT Surat11 Jun 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.277 & 273/Srt/2025 Assessment Years: (2024-25) (Hybrid Hearing) Janta Sarvajanik Kelvani Vs. The Cit(Exemption), Mandal, Ahmedabad Sarvodaya Nagar, Sardar Baug, Gujarat – 3946002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatj1758N (Appellant) (Respondent) Appellant By Shri Dinesh Ramani, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Charitable Trust vs. CIT(E), in ITA No. 5111/Mum/2024, (ii) Shree Swaminarayan Gadi Trust Vadtal (SVG), in ITA No.369 & 370/Srt/2024, (iii) Dinshaw Daboo Charity Trust vs. CIT(E), (iv) Mandava Foundation vs. ITO(E) and (v) Parmeshwari Bai Memorial Trust vs. CIT(E), 161 taxmann.com 311 (Orissa). Before passing the order, the CIT(E) shall grant reasonable and adequate opportunity

JANTA SARVAJANIK KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 273/SRT/2025[NA]Status: DisposedITAT Surat11 Jun 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.277 & 273/Srt/2025 Assessment Years: (2024-25) (Hybrid Hearing) Janta Sarvajanik Kelvani Vs. The Cit(Exemption), Mandal, Ahmedabad Sarvodaya Nagar, Sardar Baug, Gujarat – 3946002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatj1758N (Appellant) (Respondent) Appellant By Shri Dinesh Ramani, Ca Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Charitable Trust vs. CIT(E), in ITA No. 5111/Mum/2024, (ii) Shree Swaminarayan Gadi Trust Vadtal (SVG), in ITA No.369 & 370/Srt/2024, (iii) Dinshaw Daboo Charity Trust vs. CIT(E), (iv) Mandava Foundation vs. ITO(E) and (v) Parmeshwari Bai Memorial Trust vs. CIT(E), 161 taxmann.com 311 (Orissa). Before passing the order, the CIT(E) shall grant reasonable and adequate opportunity

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1308/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

1) of section 12A in Form No.10AB of the Act. The CIT(E) issued notice on 23.08.2024 and in absence of various details, he rejected the application of the assessee as premature and non- maintainable. He stated that the assessee was not provisionally registered u/s 12AB of the Act. 9. Aggrieved by the order of CIT(E), the assessee filed

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1306/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

1) of section 12A in Form No.10AB of the Act. The CIT(E) issued notice on 23.08.2024 and in absence of various details, he rejected the application of the assessee as premature and non- maintainable. He stated that the assessee was not provisionally registered u/s 12AB of the Act. 9. Aggrieved by the order of CIT(E), the assessee filed

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1307/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

1) of section 12A in Form No.10AB of the Act. The CIT(E) issued notice on 23.08.2024 and in absence of various details, he rejected the application of the assessee as premature and non- maintainable. He stated that the assessee was not provisionally registered u/s 12AB of the Act. 9. Aggrieved by the order of CIT(E), the assessee filed

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

1)(ac)(iii) in Form 10AB, compliance of show cause notice dated 13.06.2024 and provisional approval under clause (iv) of first proviso to sub-section (5) of section 80G of the Act. He relied on the decisions in the cases of (i) CIT vs. Dawoodi Bohara Jamat, 43 taxmann.com 243 (SC), (ii) CIT(E) vs. Jamiatul Bannat Tankaria, 168 taxmann.com

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

1)(ac)(iii) in Form 10AB, compliance of show cause notice dated 13.06.2024 and provisional approval under clause (iv) of first proviso to sub-section (5) of section 80G of the Act. He relied on the decisions in the cases of (i) CIT vs. Dawoodi Bohara Jamat, 43 taxmann.com 243 (SC), (ii) CIT(E) vs. Jamiatul Bannat Tankaria, 168 taxmann.com