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.

2 results for “charitable trust”+ Section 263clear

Sorted by relevance

Karnataka438Mumbai232Delhi125Chennai66Jaipur47Cochin45Pune42Bangalore39Ahmedabad39Kolkata37Chandigarh36Visakhapatnam31Calcutta24Cuttack21Allahabad20Hyderabad13Amritsar12Indore11Nagpur9Lucknow9Rajkot8Patna8Agra6Telangana5Jodhpur4Rajasthan3Orissa2Himachal Pradesh2Varanasi2Surat2Andhra Pradesh1Punjab & Haryana1SC1

Key Topics

Section 12A11Section 102Section 1322Section 112Section 12A(3)2Exemption2

SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST,,VADODARA vs. THE PR. CIT(CENTRAL),, SURAT

ITA 610/AHD/2016[NA]Status: DisposedITAT Surat18 Jun 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 610/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Shree Parishram Education & Vs. Pr. Commissioner Of Medical Charitable Trust, Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aaatp9715H अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 12A(3)Section 132

Section 12 (3) of the Act bars exemption , where the founder trustees or their relatives personally benefited from the trust because the trust in that case loses its public character. It was held by Hon’ble Apex Court in the case of Director of Income tax vs. Bharat Diamond Bourse (2003) 259 ITR 280 that in the case

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

ITA 67/AHD/2016[-]Status: DisposedITAT Surat18 Jun 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 12A(3)Section 132

Section 12 (3) of the Act bars exemption , where the founder trustees or their relatives personally benefited from the trust because the trust in that case loses its public character. It was held by Hon’ble Apex Court in the case of Director of Income tax vs. Bharat Diamond Bourse (2003) 259 ITR 280 that in the case