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4,638 results for “charitable trust”+ Deductionclear

Sorted by relevance

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Key Topics

Section 11158Section 12A84Exemption67Section 80G63Section 2(15)58Addition to Income51Section 143(3)48Deduction48Section 143(1)39Section 80G(5)

HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

charitable trust for which the assessee has claimed 50% of the total donation\npaid as deduction u/s.800 of the Act. Prior

M/S MANTHAN INC,MUMBAI vs. INCOME TAX CIRCLE, 19(2) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are dismissed

ITA 2663/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Jan 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

Showing 1–20 of 4,638 · Page 1 of 232

...
37
Disallowance30
Charitable Trust29
For Respondent: Assessee by Mr. Dilip Diwan, AR
Section 143(3)Section 147Section 148Section 35A

deduction of the donation paid of the donation paid to M/s Navjeevan Charitable Trust Navjeevan Charitable Trust and on the basis

M/S MANTHAN INC ,MUMBAI vs. INCOME TAX CIRCLE, 19(2), MUMBAI

In the result, both the appeals of the assessee are dismissed

ITA 2664/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Jan 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14 & Assessment Year: 2014-15 M/S Manthan Inc, Acit Cir. 19(2), Rani Bldg., V.P. Road, Tardeo, Vs. Mumbai-400 004. Mumbai. Pan No. Aakfm 6011 D Appellant Respondent : Assessee By Mr. Dilip Diwan, Ar Revenue By : Smt. Mahita Nair, Dr : Date Of Hearing 12/01/2023 : Date Of Pronouncement 19/01/2023

For Respondent: Assessee by Mr. Dilip Diwan, AR
Section 143(3)Section 147Section 148Section 35A

deduction of the donation paid of the donation paid to M/s Navjeevan Charitable Trust Navjeevan Charitable Trust and on the basis

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

Charitable Trust, Berahampur thus reverse the CCIT’s findings as well as Revenue’s argument on the latter account as well. 7.8 Lastly comes the Revenue’s concluding argument that the CCIT has rightly held that assessee’s trustees had unbridled powers and they had also received payments from the former. We make it clear that there is no such

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

deduction.” 39 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). 36. In view of the above, the position which emerges is that, there may be instances where a trust which is existing both for charitable