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5 results for “house property”+ Section 12Aclear

Sorted by relevance

Mumbai226Delhi176Bangalore110Chennai67Jaipur55Lucknow40Ahmedabad40Hyderabad38Calcutta35Kolkata34Karnataka23Pune20Indore14Raipur11Amritsar11Telangana9Chandigarh9Cuttack8Cochin7Visakhapatnam5SC5Surat5Allahabad3Rajkot3Varanasi1Andhra Pradesh1Kerala1Punjab & Haryana1Jodhpur1Dehradun1

Key Topics

Section 12A25Section 2(15)6Section 114Exemption4Section 80G(5)2Section 13(1)2Section 2502Section 11(1)2Section 13(1)(c)2Charitable Trust

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)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

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

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

2
Deduction2
TDS2
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)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

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

12A and approved for 80G under income-tax Act. The objects of the Trust are:- i. To run schools and hostels for the educational development of socio- economically backward classes with the grants of government-semi- government-voluntary organizations. ii. To create, run and maintain educational facilities from pre-primary education to secondary, higher secondary, PTC training and college

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

12A and approved for 80G under income-tax Act. The objects of the Trust are:- i. To run schools and hostels for the educational development of socio- economically backward classes with the grants of government-semi- government-voluntary organizations. ii. To create, run and maintain educational facilities from pre-primary education to secondary, higher secondary, PTC training and college

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 797/SRT/2025[2022-23]Status: DisposedITAT Surat06 Apr 2026AY 2022-23

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Hiren R. Vepari, C.AFor Respondent: Shri Mukesh Jain, CIT-D.R
Section 12ASection 80G

12A (amended provisions) and provisions of new section 12AB of the Act. After issuing notice on 9-11-2024, the applicant filed reply dated 23-12-2024. After taking cognizance of the said reply, the Assessing Officer categorically held that the activities of the applicant trust are not for the general public but for also for religious group i.e. Ranger