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13 results for “charitable trust”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 12A69Section 80G(5)14Section 80G14Section 12A(1)(ac)13Exemption13Charitable Trust5Condonation of Delay3Section 80G(5)(iii)2Section 135

SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

ITA 69/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80G(5)

charitable activities including providing scholarships, support for education and sports, assistance to the poor and underprivileged, and support for homes for the aged. The assessee trust was granted registration under Section 12AA of the Act by the CIT- 2, Visakhapatnam vide his order dated 09.11.2005. 4. That pursuant to the changes introduced by the Finance Act, 2020, the assessee trust

SWARAJ FOUNDATION,VISAKHAPATANAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

2
Limitation/Time-bar2
ITA 68/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80G(5)

charitable activities including providing scholarships, support for education and sports, assistance to the poor and underprivileged, and support for homes for the aged. The assessee trust was granted registration under Section 12AA of the Act by the CIT- 2, Visakhapatnam vide his order dated 09.11.2005. 4. That pursuant to the changes introduced by the Finance Act, 2020, the assessee trust

DHATRI FOUNDATION, ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), , HYDERABAD

In the result, appeal filed by the Assessee is allowed

ITA 252/VIZ/2020[2020-21]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2020-21

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 12A

10A filed by the above applicant is hereby rejected.” 3. Feeling aggrieved, the Assessee is before us. 4. The Assessee is a charitable trust and having the following objects as claimed:- (Dhatri Foundation) “i) To create awareness and health and rural development in the villages ii) To support with nutrition to those childrens who are fighting with HIV/AIDS

APEX FOUNDATION,PANASAPADU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 653/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2019-2020

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.653/Viz/2019 (ननधधारण वषा / Assessment Year :Na) Apex Foundation, Vs. The Commissioner Of Income Kakinada. Tax (Exemptions), Pan: Aagta 1866 Q Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri G.V.N. HariFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 12ASection 13Section 135

10A filed by the above applicant is hereby rejected.” 4.1. Being aggrieved by the order of the Ld. CIT(E), the assessee is in appeal before us. 5. The Ld. AR submitted that as per the Companies Act, 2013 wherein under section 135 of the Act, the companies are allowed to set up a Trust to carry out CSR activities

KALIGOTLA SNIGDHA SRIDEVI FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

ITA 67/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.67/Viz/2025 Kaligotla Snigdha Sridevi Foundation V. Income Tax Officer (Exemption Ward) Income Tax Office Koligotla Vari Street Infinity Tower, Shankarmatham Road Chinna Bazar, Bheemunipatnam Santhipuram, Visakhapatnam – 530016 Visakhapatnam Andhra Pradesh [Pan:Aadtk1059J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 12ASection 80G

10A has inadvertently quoted wrong clause. However, Centralised Processing Centre has issued the provisional registration quoting the wrong clause selected by the assessee. When the assessee sought to apply for permanent registration under section 80G by filing Form 10AB wherein the correct clause was quoted by the assessee. However, the Ld.CIT(E) rejected the application for permanent registration citing that

BRITG FOUNDATION,VIZIANAGARAM vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD

In the result, appeal is allowed for statistical purposes

ITA 208/VIZ/2025[2022-23 to 2026-27]Status: DisposedITAT Visakhapatnam10 Jul 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.208/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2022-23 To 2026-27) Britg Foundation V. Commissioner Of Income Tax (Exemptions) 22-14-12, Kotlamadappa Street Aaykar Bhawan, Opp. L.B. Stadium Vizianagaram H.O. Basheer Bagh, Hyderabad – 500004 Telangana Vizianagaram – 535002 Andhra Pradesh [Pan:Aaetb5357K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Sanjeevarao, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

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

charitable work of the appellant organization.” Page. No 4 I.T.A.No.208/VIZ/2025 BRITG FOUNDATION 6. The only grievance emanating from the above grounds is with respect to the rejection of Registration under section 12AB of the Act by the Ld.CIT(E). 7. On this issue, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that the assessee while filing form 10A has inadvertently quoted

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISAKHAPATNAM vs. ITO, WARD - 2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

ITA 322/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

10A was filed under incorrect clause (iv) of first proviso to section 80G(5) instead of filing the same under clause (i) of first proviso to section 80G(5) without appreciating that in the present application filed for final approval under clause iii) of first proviso to section 80G(5), the scope of verification by the CIT should have been

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISHAKHAPATNAM vs. ITO, WARD - 2(1), VISHAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

ITA 323/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

10A was filed under incorrect clause (iv) of first proviso to section 80G(5) instead of filing the same under clause (i) of first proviso to section 80G(5) without appreciating that in the present application filed for final approval under clause iii) of first proviso to section 80G(5), the scope of verification by the CIT should have been

ANDHARA UNIVERSITY ALUMNI ASSOCIATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

ITA 71/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 12ASection 12A(1)(ac)

10A has inadvertently quoted wrong clause. However, Centralised Processing Centre has issued the provisional registration quoting the wrong clause selected by the assessee. When the assessee sought to apply for permanent registration under section 80G by filing Form 10AB wherein the correct clause was quoted by the assessee. Page. No 6 I.T.A.Nos.70 & 71/VIZ/2025 Andhra University Alumni Association However

ANDHARA UNIVERSITY ALUMNI ASSOCIATION ,VISAKHAPATNAM vs. INCOME ATX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

ITA 70/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 12ASection 12A(1)(ac)

10A has inadvertently quoted wrong clause. However, Centralised Processing Centre has issued the provisional registration quoting the wrong clause selected by the assessee. When the assessee sought to apply for permanent registration under section 80G by filing Form 10AB wherein the correct clause was quoted by the assessee. Page. No 6 I.T.A.Nos.70 & 71/VIZ/2025 Andhra University Alumni Association However

MATHRUSRI MAHILA MANDALI TETALI,TANAKU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 213/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam17 Jan 2025

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12A

charitable trust. The impugned appeal is preferred by the appellant against the order dated 20-12-2023 of Commissioner of Income-Tax (exemption), Hyderabad received through E- filing portal on 20-12-2023. The due date for filing the appeal before Hon'ble Tribunal is on or before 19-02-2024, whereas the appeal is filed

MATHRUSRI MAHILA MANDALI TETALI,TETALI vs. COMMISSIONER OF INCOME TAX(EXEMPTION),, HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 214/VIZ/2024[NA]Status: PendingITAT Visakhapatnam17 Jan 2025

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12A

charitable trust. The impugned appeal is preferred by the appellant against the order dated 20-12-2023 of Commissioner of Income-Tax (exemption), Hyderabad received through E- filing portal on 20-12-2023. The due date for filing the appeal before Hon'ble Tribunal is on or before 19-02-2024, whereas the appeal is filed

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY,KAKINADA vs. THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 671/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2019-2020

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri G.V.N. HariFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 12A

Trust or institution and not any other basis. 3. That the Ld. CIT(Exemptions) erred on facts and in law in denying registration U/s. 12AA of the Act on the ground that the appellant had violated the provisions of the law ie the IT Act as the returns of income were not filed and the accounts were not audited, without