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10 results for “charitable trust”+ Section 2(47)clear

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Karnataka459Delhi413Mumbai341Chennai174Bangalore149Ahmedabad95Jaipur86Hyderabad67Chandigarh47Kolkata44Pune38Lucknow34Cochin32Cuttack21Indore18Amritsar18Visakhapatnam17Calcutta17Agra16Allahabad10Surat10Raipur8Nagpur7Rajkot7SC7Telangana7Jodhpur6Patna6Kerala5Rajasthan3Varanasi2Ranchi2Dehradun2Orissa2Panaji2Andhra Pradesh1Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 1011Section 80P(2)(d)10Exemption8Charitable Trust7Section 116Section 11(1)(d)5Section 1545Addition to Income5Section 12A4

SOUTHERN GUJARAT CHAMBER TRADE & INDUSTRY DEVELOPMENT CENTRE,,SURAT vs. INCOME TAX OFFICER,, SURAT

In the result the grounds of appeal raised by the assessee are allowed

ITA 910/AHD/2016[2011-12]Status: DisposedITAT Surat06 Jul 2021AY 2011-12

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini ()

For Appellant: Mr. Rasesh Shah & Ms ChaitaliFor Respondent: Mr. O.P. Vaishnav, CIT-DR
Section 11Section 12ASection 142(1)Section 2Section 2(15)Section 234ASection 234BSection 254(1)

charitable trust within the meaning of section 2(15) as the assessee- trust earned profit after meeting the normal expenditure. The Ld. CIT(A) applied the Proviso of section 2(15) of the Act, by taking view that the assessee-trust has received rent on sharing basis and not on fixed basis. 5. The learned AR for the assessee submits

Section 12A(1)(ac)4
Deduction4
Section 2503

STAR EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 539/SRT/2019[2019-20]Status: DisposedITAT Surat11 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2019 "नधा"रणवष"/Assessment Year: (2019-20) (Physical Court Hearing) The Star Education Trust, Vs. The Cit(Exemption), 9A, Ratnanilam Apartment, Piplod, Ahmedabad. Surat-395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts2856F

Section 10Section 10(23)(vi)

charitable activities by the assessee-trust. 17. The Ld. Counsel also submitted before the Bench, the approval granted to assessee-trust, from June 2011 by Gujarat Secondary and Higher Secondary Studies Board, Gandhinagar to 9th standard (vide PB. 46 to 47). The Ld. Counsel submitted the approval granted from June 2012 by Gujarat Secondary and Higher Secondary Studies Board, Gandhinagar

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 901/SRT/2025[2014-15]Status: DisposedITAT Surat27 Feb 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

Section 155 of the Income-tax Act. With regard to ground no. 2, the Ld.DR submitted that Ld.CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust Fund even though the assessee failed to establish the said fund

DY. COMMISSIONER OF INCOME TAX, CIR - 2(1)(1), SURAT, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 908/SRT/2025[2011-12]Status: DisposedITAT Surat27 Feb 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

Section 155 of the Income-tax Act. With regard to ground no. 2, the Ld.DR submitted that Ld.CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust Fund even though the assessee failed to establish the said fund

LOK BHARTI MANDAL,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 212/SRT/2023[2008-09]Status: DisposedITAT Surat16 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.212/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The Ito, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2524Q Assessee By Shri Hiren Vepari, Ca Respondent By Shri Vinod Kumar, Sr. Dr 04/05/2023 Date Of Hearing Date Of Pronouncement 16/06/2023

Section 11(1)(d)Section 143(3)

2. J.B. Educational Society 98 DTR 347 (Hyderabad) 3. Indian Society of Anesthesiologists 47 taxmann.com 183 (Chennai Tribunal) 4. St. Ann’s Home for the Aged 13 TTJ 185 (Banglore) 5. Shri Satya Kabir Sahabani Gadi 50 TTJ 501 (Ahmedabad Tribunal) 6. Jaipur Golden Charitable Clinical 7 DTR 350 (Delhi) Laboratory Trust 13. The ld Counsel also states that earmarked

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

Charitable Trust registered with the State Charity Commissioner, undertook irrigation projects awarded by Sardar Sarovar Narmada Nigam Ltd. During assessment, the Assessing Officer treated the activities of the assessee as business u/s 2(15) and denied exemption u/s 11 of the Act. The Assessing Officer invoked Sections 13(1)(c) and 13(1)(d) of the Act alleging interest-free

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

Charitable Trust registered with the State Charity Commissioner, undertook irrigation projects awarded by Sardar Sarovar Narmada Nigam Ltd. During assessment, the Assessing Officer treated the activities of the assessee as business u/s 2(15) and denied exemption u/s 11 of the Act. The Assessing Officer invoked Sections 13(1)(c) and 13(1)(d) of the Act alleging interest-free

SHRIYUVA RANA SAMAJ SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1151/SRT/2024[na]Status: DisposedITAT Surat28 Jan 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, Commissioner Of Income Tax 47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6Th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [Pan No. Aajts 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 12A(1)(ac)Section 254(1)

47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [PAN No. AAJTS 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./ITA Nos.1143 & 1144/SRT/2024 Friends Group Morabhagal Charitable Commissioner

SHREE SURAT RANA SAMAJ,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 1142/SRT/2024[2025-26]Status: DisposedITAT Surat28 Jan 2025AY 2025-26

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआ.अ.सं./Ita Nos.1141 & 1142/Srt/2024 (Hybrid Hearing) Shree Surat Rana Samaj, Commissioner Of Income Tax 47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6Th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [Pan No. Aajts 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 12A(1)(ac)Section 254(1)

47, Jagannath Society, Near Krishna (Exemption), Ahmedabad Vs Petrol Pump, Khatodara, Surat-395002, Room No. 609, 6th Floor, Aayakar Gujarat) Bhawan (Vejalpur), Near Sachin [PAN No. AAJTS 6071 J] Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 (Gujarat). Jurisdictional A.O., Exemption Ward, Surat. अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./ITA Nos.1143 & 1144/SRT/2024 Friends Group Morabhagal Charitable Commissioner

ADARSH EDUCATION SOCIETY,SURAT vs. ADIT, CPC, BANGALORE, BANGALORE

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

ITA 240/SRT/2022[2018-19]Status: DisposedITAT Surat30 Dec 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.240/Srt/2022 "नधा"रणवष"/Assessment Year: (2018-19) (Virtual Court Hearing) Adarsh Education Society, Vs. The Adit, Cpc, Sy 44, Plot No. 744, Adarsh Education Bangalore. Society, B/S. Jari Kasab Society, Udhna, Surat-394210. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata3436A

Section 10Section 12ASection 154Section 250

section 154 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 12.09.2020. 2. The grounds of appeal raised by the assessee are as follows: “(1) On the facts and in the circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in concluding that exemption Notification No. SRT/CCIT/ITO(HQ)-I/10