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2,122 results for “charitable trust”+ Section 250clear

Sorted by relevance

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Key Topics

Section 11160Section 12A124Exemption69Section 25062Section 143(3)48Charitable Trust46Section 143(1)44Addition to Income42Section 2(15)32Section 10

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

250 of the I.T. Act, 1961, for the assessment year 2017-18. The assessee has raised the following grounds of appeal :- 1. That the ld. CIT Appeals has grossly erred in treating the donations received to the tune of Rs. 1,14,06,043/- as revenue instead of corpus and in treating the donations out of the same

Showing 1–20 of 2,122 · Page 1 of 107

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32
Deduction29
Section 80G24

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

250 goats, 200 pigeons and 150 other birds, etc. The Courts, the Police and the public at large leave the animals and birds who have met with some accident, or who have been ill treated by their owners or who have been rescued from the slaughter houses into the Trust panjrapole. The Trust provides such animals and birds with medical

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

250 goats, 200 pigeons and 150 other birds, etc. The Courts, the Police and the public at large leave the animals and birds who have met with some accident, or who have been ill treated by their owners or who have been rescued from the slaughter houses into the Trust panjrapole. The Trust provides such animals and birds with medical

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

250 goats, 200 pigeons and 150 other birds, etc. The Courts, the Police and the public at large leave the animals and birds who have met with some accident, or who have been ill treated by their owners or who have been rescued from the slaughter houses into the Trust panjrapole. The Trust provides such animals and birds with medical

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

250 goats, 200 pigeons and 150 other birds, etc. The Courts, the Police and the public at large leave the animals and birds who have met with some accident, or who have been ill treated by their owners or who have been rescued from the slaughter houses into the Trust panjrapole. The Trust provides such animals and birds with medical

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)

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

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)

charitable trust, filed appeals against orders of the CIT(A) that dismissed their appeals against assessment orders. The core issue revolves around the cancellation and subsequent restoration of the trust's registration under Section 12A of the Income Tax Act, 1961, and its impact on tax exemptions claimed under Sections 11 and 12.", "held": "The Tribunal held that the assessment

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

250/- by applying doctrine of telescoping. Saraswati Ammal Educational & Charitable Trust Vs. ACIT b) For AY 2015-16, ld. CIT(A) deleted addition of Rs. 3,01,62,065/- made towards interest on cash loans by applying the doctrine of telescoping. c). For AY 2016-17, ld. CIT(A) restricted the addition to Rs. 8,13,89,000/- as against

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

ITA 2109/BANG/2024[2022-23]Status: DisposedITAT Bangalore04 Nov 2025AY 2022-23
For Appellant: Shri Vijaya Mehta, CA & Shri Avinash Mallya, AdvocateFor Respondent: Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru
Section 12Section 12ASection 132Section 132(4)Section 143(3)

section\n12AB(4) of Income Tax Act.\n3.0 In the case an action u/s 132(search) was concluded on 23/06/2022\nPage 22 of 81\nITA Nos.2106 to 2109/Bang/2024\nand during the search the evidence unearthed have revealed the\noccurrence of following specified violations;\n(i) Diversion of trust funds to trustees for purchase of lands in their\nindividual capacity /advances

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

ITA 2106/BANG/2024[2015-16]Status: DisposedITAT Bangalore04 Nov 2025AY 2015-16
Section 12Section 12ASection 132Section 132(4)Section 143(3)

250 00\n11.52.08.200.00\n100.000\n275 36.86790\nClosing\nBalance\n5.91 895000\n15 DC 600 ce or\n120200000 Cr\n200.000 C\n43246573900\n9.91.36.867.00 6.89.83.623.00 Cr\nITA Nos.2106 to 2109/Bang/2024\nPage 29 of 81\nRUKMINI EDUCATIONAL CHARITABLE TRUST\nDoryasree Chambers, A. Wang, 11\nO'Shougnessy Rand\nBangalore-25\nLand Advance\nGroup Summary\n1. Apr 17 to 31 Mor 18\nOpening\nElaterice\nPartigulaca\nDeP

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO (EXEMPTION), WARD-2(1), MUMBAI

In the result, appeal filed is dismissed in the above terms

ITA 113/MUM/2024[2014-15]Status: DisposedITAT Mumbai23 Jul 2024AY 2014-15
Section 10Section 11Section 14Section 24Section 250

Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16 do not form part of the gross total income, as section 10A falls under Chapter Hi of the Act, so that the provisions of Chapter VI-A and, consequently, s. 80AD would not be applicable thereto. Before parting with the matter, we may also add that the assessee has been allowed

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

ITA 3/PAT/2017[2011-12]Status: DisposedITAT Patna11 Jan 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 11Section 12ASection 250

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The assessee in this appeal has taken the following grounds of appeal: “1. For that the ld. CIT(A) has erred in sustaining of Rs.57,25,000/- being the amount of voluntary contribution received from "Association Akshy" Patriarca, San Jose, CA, US. 2. For that

PUNJAB KESARI CHARITABLE TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) WARD 2(2), MUMBAI

The appeal of the appellant is allowed in above terms

ITA 4086/MUM/2023[2015-16]Status: DisposedITAT Mumbai13 May 2024AY 2015-16

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer (Exemption) – 2(2) Punjab Kesari Charitable Room No. 502, Trust, 5Th Floor, 242, Bhandar Galli, Vs. Piramal Chamber, L.J. Road, Mahim- 400016 Lalbaug- 400012, Mumbai. (Appellant) (Respondent) Pan No. Aaatp0040R Assessee By : Shri. S. M. Kapoor Revenue By : Ms Madhu Malati Ghosh (Cit-Dr)

For Appellant: Shri. S. M. KapoorFor Respondent: MS Madhu Malati Ghosh (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(2)Section 250

Section 250 of the Income Tax Act, 1961 of (the Act) dated 18th October, 2023 in DIN No. Punjab Kesari Charitable Trust

NANDLAL TOLANI CHARITABLE TRUST,MUMBAI vs. ITO EXEM WARD 2(1), CUMBALLA HILL, MUMBAI

ITA 650/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Jul 2024AY 2015-16
Section 10Section 11Section 14Section 24Section 250

section 2(45) of the Act),\nPage | 12\nITA No. 113/Mum/2024\nand ITA No. 650/Mum/2024\nNandlal Tolani Charitable Trust; A.Y. 2014-15 and A.Y. 2015-16\nprescribing two conditions. Firstly, it must comprise\nthe total amount of income, profits and gains referred\nto in section4(1) and, two, must be computed in the\nmanner laid down under

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

charitable character of the assessee is apparent and not in dispute since it has been accepted by the revenue up to AY 2008-09. Also, the final factual findings recorded by lower authorities conclusively demonstrate that the assessee is engaged in ‘advancement of general public utility’, and qualifies as a ‘charitable purpose’ as it does not carry any trade commerce