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6 results for “charitable trust”+ Section 56clear

Sorted by relevance

Karnataka460Delhi372Mumbai277Bangalore135Chennai107Jaipur80Hyderabad73Ahmedabad71Pune58Chandigarh49Cochin43Lucknow39Kolkata32Indore27Amritsar19Visakhapatnam19Calcutta18Nagpur17Agra13Rajkot10Allahabad10Telangana8Patna7Surat6Kerala5Cuttack5SC5Varanasi5Rajasthan3Raipur3Dehradun2Guwahati1Orissa1Ranchi1Punjab & Haryana1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 80G(5)24Section 12A23Section 12A(1)(ac)9Section 143(1)5Exemption5Section 253(3)3Section 80G(5)(iii)3Section 80G3Addition to Income

SEERVI SAMAJ GUJRAT,SURAT vs. CIT(E), AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 343/SRT/2018[--]Status: DisposedITAT Surat21 Feb 2019

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 12ASection 80GSection 80G(5)

Charitable and Educational Trust v. CIT-II, Agra 150 TTJ 384 (Agra) is not applicable as in that case the trust established for carrying out commercial activities of running school and construction of building which is not the case of the assessee. Therefore, it was contended that while granting registration under section 80G, the CIT(E) is required

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: Disposed
2
ITAT Surat
29 Mar 2022
AY 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

charitable activities and that is why the assessee got registration under section 12AA of the Act, hence such genuine trust should be encouraged and should not be penalized for technical mistake. Therefore, Ld. AR submits that assessee-trust has furnished petition for condonation of delay, and explained the delay is a reasonable way. Therefore, he prays the Bench that delay

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)

56 days in terms of provisions of section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration

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)

56 days in terms of provisions of section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration

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)

56 days in terms of provisions of section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

charitable trust. (vi) That the appellant could not prove that a higher price was paid by it to the farmers on account of higher yield or some other factors. Besides nowhere it has been claimed that at the time of supply of sugarcane by the farmers to the appellant, any agreement or contract 25 for payment of price higher than