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15 results for “charitable trust”+ Section 250clear

Sorted by relevance

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Key Topics

Section 12A25Section 1117Section 143(1)15Exemption14Section 25013Charitable Trust11Section 108Addition to Income8Section 1546Deduction

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 of the Act. An intimation was issued by the CPC under section 143(1) of the Act, in which the amount claimed by the assessee as application of income and accumulation of income was disallowed and gross receipts of the assessee trust were taxed in the hands of the assessee. The reason for such

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

6
Section 11(3)5
Disallowance5
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

charitable purposes, benefit of exemption u/s.11 was to be given. Besides, the tribunal states that receipts brought to tax only on the pretext that the assessee society is not having registration us.12A in A.Y.2003-04 2008-09 does not hold good since proviso to section 12A(2) has to be construed as retrospective in operation. (4) Punjab Education Society

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

250 of the Income-tax Act, 1961 (“the Act”) for Assessment Year 2018–19. Since both appeals arise out of the same order, they are heard together and disposed of by this consolidated order. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 2– 2. The assessee has raised following grounds of appeal :- “1. The Ld. CIT(A)-NFAC

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

250 of the Income-tax Act, 1961 (“the Act”) for Assessment Year 2018–19. Since both appeals arise out of the same order, they are heard together and disposed of by this consolidated order. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 2– 2. The assessee has raised following grounds of appeal :- “1. The Ld. CIT(A)-NFAC

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

charitable trust, engaged in the service of poor for imparting education and medical relief. The assessee filed its return of income for A.Y. 2018-19 on 14/09/2018 declaring total income at NIL. In the computation of income, the assessee claimed deduction under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act) to the extent

DOMADIA RAIYABEN MULJIBHAI CHARITABLE TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

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

ITA 5/SRT/2025[2016-17]Status: HeardITAT Surat09 Oct 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 250

section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2016-17. 2. At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A). In this regard Ld. AR explained the circumstances before the bench that there was 2 Domadia Raiyaben Muljibhai Charitable

HALIMA ADAMJI MEDICAL AND EDUCATION CHARITABLE TRUST,SURAT vs. CIT, (EXEMPTION),, AHMEDABAD

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

ITA 764/SRT/2025[2025-26]Status: HeardITAT Surat26 Sept 2025AY 2025-26

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.764/Srt/2025 Assessment Year: 2025-26 (Hybrid Hearing) Halima Adamji Medical & Cit (Exemption), Ahmedabad बनाम/ Education Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaath 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant By Shri Sapnesh R. Sheth, Ca राज"वक" ओर से /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 23/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Section 12Section 12ASection 143(1)Section 250

Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATH 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant by Shri Sapnesh R. Sheth, CA राज"वक" ओर से /Respondent by Shri Abhishek Gautam, Sr. DR सुनवाई क" तार"ख/Date of Hearing 23/09/2025 उ"घोषणा

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

charitable trusts, no such cross-objection of time validity is known to be raised by department officer. The Assessee has also not received any copy of cross-objections or arguments filed by defendant in course of proceedings with Ld.CIT(A), NFAC. Further on perusal of first appellate order, there is no mention of any such time validity findings raised

GREEN MUMBAY LIONS EDUCATION TRUST,NA vs. ARIVS.EXEMPTION WARD, SURAT, INCOME-TAX OFFICE SURAT

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

ITA 547/SRT/2025[2023-24]Status: DisposedITAT Surat23 Dec 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

Section 10Section 11Section 11(2)(a)Section 11(3)Section 11(3)(c)Section 143Section 143(1)Section 143(1)(a)Section 154Section 234A

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 19.03.2025 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the assessment year (AY) 2023-24. 2. The grounds of appeal raised by the assessee are as under: “1. In the facts and circumstances of the case

SHREE MAHAVIDEH CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is dismissed as withdrawn

ITA 535/SRT/2024[2024-25]Status: DisposedITAT Surat01 Jan 2025AY 2024-25

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.535/Srt/2024 Assessment Year: (2024-25) (Hybrid Hearing) Shree Mahavideh Charitable Vs. The Cit (Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdts9848Q (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca (Withdrawal Application) Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/12/2024 Date Of Pronouncement 01/01/2025

Section 250

Charitable Vs. The CIT (Exemption), Trust, Ahmedabad 0/B/4, Tribhuvan Complex, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABDTS9848Q (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA (withdrawal Application) Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 31/12/2024 Date of Pronouncement 01/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal

AAI SHREE KHODIYAR MANDIR TRUST KACHHOLI,NA vs. ARIVS.JAO ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 826/SRT/2025[2022-23]Status: HeardITAT Surat30 Jan 2026AY 2022-23

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

For Appellant: Shri Sapnesh Sheth, AdvocateFor Respondent: Shri Ajay Uke, Sr. DR
Section 12ASection 143(1)Section 250

250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2022-23. 2. We have heard both the parties and perused the material on record. In this case, the assessee filed its return of income on 22.09.2022 along with ITR-7 within due date. The Central Processing Centre (in short, CPC) passed under section

MANILAL BHANABHAI GOHIL EDUCATION TRUST,NA vs. ARIVS.ITO(EXEMPTION), SURAT

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

ITA 1079/SRT/2024[2022-23]Status: DisposedITAT Surat14 Oct 2025AY 2022-23

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1079/Srt/2024 Assessment Year: 2022-23 (Hybrid Hearing) Manilal Bhanabhai Gohil Income Tax Officer (Exemption), बनाम/ Education Trust, Surat, Ayakar Bhawan, Majura Vs. Post Box No.68, Nr. Ramaben Gate, Surat-395 001 Hospital, Bodali, Navsari- 396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtm 9517 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Kamlesh Bhatt, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 14/10/2025

Section 11Section 12ASection 139(1)Section 143(1)Section 250Section 80I

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 30.08.2024 by the Commissioner of Income-tax (Appeal) Addl/JCIT(A)-11, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2022-23, which in turn arises out of assessment order passed by the Centralized Processing Centre/Assessing Officer (AO) u/s 143(1) of the Act on dated

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

section 250 of the Income-tax Act, 1961 (‘in short, the Act’) dated 06.02.2024 by the learned Commissioner of Income-tax (Appeals)-11, Ahmedabad [in short “the CIT(A)”] for the assessment year (AY) 2013-14. 2. Grounds of appeal raised by the assessee are as under: “1. On the facts and circumstances of the case as well

DIVYAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is dismissed as withdrawn

ITA 4/SRT/2025[2025-26]Status: HeardITAT Surat23 Apr 2025AY 2025-26

Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 250

Charitable Trust, Vs. The CIT (Exemption), A-901, Jainam Residency, Pal – Ahmedabad Talav, Pal – Gam, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADTD1469P (Appellant) (Respondent) Appellant by Shri Akash Rajendrabhai More, Office of Rajeshbhai Vithalbhai Radadiya, AR Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 22/04/2025 Date of Pronouncement 23/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 117/SRT/2021[2015-16]Status: DisposedITAT Surat29 Mar 2022AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 12ASection 143(1)Section 250

250 of the I.T. Act. 2. On the facts and circumstances of the case as well as law on the subject, the learned Asst. CIT, (CPC) while issuing intimation order u/s 143(1) of the Act has erred in determining total income of assessee at Rs.3,70,850/- by disallowing expenses of Rs.3,70,850/- on the ground that registration