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8,174 results for “charitable trust”+ Exemptionclear

Sorted by relevance

Mumbai1,428Delhi1,241Chennai839Pune717Ahmedabad714Bangalore618Jaipur394Kolkata351Hyderabad239Surat218Cochin160Chandigarh144Amritsar131Indore124Rajkot114Cuttack106Nagpur101Visakhapatnam101Lucknow91Agra51Jodhpur48Raipur41Patna40Ranchi28Dehradun24Panaji23Allahabad23SC22Jabalpur19Guwahati18Varanasi5T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A278Section 80G104Exemption93Section 1190Charitable Trust47Section 80G(5)43Section 12A(1)(ac)38Addition to Income27Section 143(1)21Section 10

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

exempt income\nearned by the Assessee Bank (in\nRs.)\n612,36,54,955\n2019-\n20\n2020-\n21\nDirected the AO to\ncompute 723,52,81,889\ndisallowance as per Rule 8D(2)(ii)\nThus, it is clear from the above that the ground raised by the\nDepartment on the said issue is factually incorrect and ought to be\ndismissed

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

Showing 1–20 of 8,174 · Page 1 of 409

...
20
Disallowance17
Natural Justice17
For Appellant: Ms. T.V.Muthu Abirami
For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

Trust ::20 :: mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Public Charitable

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

Trust ::20 :: mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Public Charitable

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

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

Charitable Trust, withdrawnthe approval granted approval granted u/s 35AC in relation to project of the scheme including the u/s 35AC in relation to project of the scheme including the u/s 35AC in relation to project of the scheme including the vocational training programme ining programme, for which the assessee gave for which the assessee gave donation. The relevant part

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

Charitable Trust, withdrawnthe approval granted approval granted u/s 35AC in relation to project of the scheme including the u/s 35AC in relation to project of the scheme including the u/s 35AC in relation to project of the scheme including the vocational training programme ining programme, for which the assessee gave for which the assessee gave donation. The relevant part

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav Shukla
Section 11Section 12A

charitable trust or institution and granting of exemption u/s 11 of the Act. As per income of a charitable trust

M/S ALIMAAN CHARITABLE TRUST,MUMBAI vs. CIT ( EXEMPTION), MUMBAI

ITA 1689/MUM/2020[2015-16]Status: DisposedITAT Mumbai21 Jun 2021AY 2015-16

Bench: Shri Manoj Kumar Aggarwal () & Shri Ravish Sood () Ita No.1689 /Mum/2020 (Assessment Year: 2015-16) M/S Alimaan Charitable Commissioner Of Income Trust, 206, Rewa Chambers, Vs. Tax (Exemptions),R. No. New Marine Lines, 617, 6Th Floor, Piramal Mumbai – 400 020 Chambers, Lal Baug,Parel,Mumbai – 400 012 Pan No. Aaata2536P (Assessee ) (Revenue) Assessee By : Shri Firojandhyaruzina, Senior Advocate Revenue By : Shri Rajeev Harit, Cit D.R Date Of Hearing: 28/05/2021 Date Of Pronouncement: 21/06/2021

For Appellant: Shri FirojAndhyaruzina, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 12ASection 143(2)Section 143(3)Section 263

Trust Vs. Commissioner of Income Tax (Exemptions) twin conditions therein envisaged, viz. that the order is erroneous and prejudicial to the interest of the revenue were required to be cumulatively satisfied. It was further the claim of the assessee that now when the A.O had recognized the assessee‟s right to exemption of income being a charitable

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

charitable or religious trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment

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

charitable or religious trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment

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

charitable or religious trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment

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 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

charitable or religious trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. A.Ys. 2017-18 & 2018-19 8. The learned authorities below have erred in law as well as on facts in not allowing the charitable expenditure at Rs. 20 crore, being donation to other charitable trust

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

charitable as ascertained from the contents of the trust deed. Once such requirement is satisfied, any anonymous donation received by such trust would be eligible / entitled to the benefit of an exemption

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Section 11Section 12ASection 143(3)

exemption u/s 11 &\n12 can be denied if the trust is found to have diverted income, violated the objects of\nthe trust, or applied income for non-charitable

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19
For Appellant: \nSh. Rakesh Garg, AdvFor Respondent: \nSh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 143(3)Section 250Section 80GSection 80G(5)

exemption has been denied invoking the provisions of section\n13(3) of the Act, without giving any specific findings in this regard.\n8. The learned authorities below have erred in law as well as on facts in not allowing\nthe charitable expenditure at Rs.20 crore, being donation to other charitable trust

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

exemption is denied, then, ‘corpus donations’ received by any Trust falls within the ambit of income of the Trust and includable in the total income of the Trust. ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

exemption is denied, then, ‘corpus donations’ received by any Trust falls within the ambit of income of the Trust and includable in the total income of the Trust. ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

exemption is denied, then, ‘corpus donations’ received by any Trust falls within the ambit of income of the Trust and includable in the total income of the Trust. ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

exemption is denied, then, ‘corpus donations’ received by any Trust falls within the ambit of income of the Trust and includable in the total income of the Trust. ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

exemption is denied, then, ‘corpus donations’ received by any Trust falls within the ambit of income of the Trust and includable in the total income of the Trust. ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable