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10 results for “charitable trust”+ Section 80G(5)(ii)clear

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Key Topics

Section 12A32Section 80G(5)16Section 80G15Exemption10Section 12A(1)(ac)8Section 107Section 80G(5)(iii)4Charitable Trust4Natural Justice

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 institutions. 16. In our considered view, the CIT(Exemptions) ought not to have rejected the application filed by the assessee trust in “Form No. 10AB” for permanent registration u/s 12AB as non-maintainable without affording it an opportunity to rectify the said procedural error. We are of firm conviction that the rendering of substantive justice should not be allowed

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

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

2
ITA 68/VIZ/2025[NA]Status: Disposed
ITAT Visakhapatnam
30 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 institutions. 16. In our considered view, the CIT(Exemptions) ought not to have rejected the application filed by the assessee trust in “Form No. 10AB” for permanent registration u/s 12AB as non-maintainable without affording it an opportunity to rectify the said procedural error. We are of firm conviction that the rendering of substantive justice should not be allowed

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)

section 12A of the Income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad in case of our Trust, M/s. Sri Venkatacharya Vadika Samsthan was received on my email id bobbyhbcolony@gmail.com on 10.12.2024. Similarly, the Order rejecting Approval u/s 80G of the Income Tax Act, 1961 in case of the above mentioned Trust passed

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)

section 12A of the Income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad in case of our Trust, M/s. Sri Venkatacharya Vadika Samsthan was received on my email id bobbyhbcolony@gmail.com on 10.12.2024. Similarly, the Order rejecting Approval u/s 80G of the Income Tax Act, 1961 in case of the above mentioned Trust passed

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs. INCOME TAX OFFICER, KAKINADA

In the result, the impugned order dated 13

ITA 217/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.216/Viz/2025, wherein it has assailed the impugned order

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs. INCOME TAX OFFICER, KAKINADA

In the result, the impugned order dated 13

ITA 216/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.216/Viz/2025, wherein it has assailed the impugned order

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 102/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam13 Jun 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 80GSection 80G(5)(iii)

5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form No.10AB as infructuous.. The assessee submitted it’s reply stating that they had 3 I.T.A. No.101/Viz/2024 & 102/Viz/2024 VGR Diabetes Education and Awareness Charitable Trust, Vijayawada applied Form 10G, selecting the wrong section due to misunderstanding of the provisions and held that the application

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 101/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam13 Jun 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 80GSection 80G(5)(iii)

5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form No.10AB as infructuous.. The assessee submitted it’s reply stating that they had 3 I.T.A. No.101/Viz/2024 & 102/Viz/2024 VGR Diabetes Education and Awareness Charitable Trust, Vijayawada applied Form 10G, selecting the wrong section due to misunderstanding of the provisions and held that the application

DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

In the result, the appeal filed by the assessee is dismissed

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

trust deed mentions charitable and religious purposes, but in actuality only a school has been run, has no relevant in view of the clear language of clause of (ii) and (iii) of sub-section (5) of section 80G

M/S. THE ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIONS,,VIJAYAWADA vs. THE ITO,, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2016[]Status: DisposedITAT Visakhapatnam10 Apr 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.162/Viz/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/S Andhra Pradesh Private Medical Vs. Income Tax Officer & Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [Pan :Aaeat2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Dr सुनवधई की तधरीख / Date Of Hearing : 27.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 10.04.2019

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, DR
Section 12ASection 15Section 2Section 80G

charitable in nature and the Society existed solely for mutual benefit of the members is incorrect and far from the truth and requested to grant registration u/s 12AA of the Act. The Ld.AR further stated that as per sub section 15 of section 2, charity means advancement of any other object of general public utility. The case of society