Browse Tax Judgements
Showing 1–9 of 9 judgements · Browse by section & bench
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Bansal Foundation
The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
Jermel's Accademy Vs. ITO, Ward-1(4), Siliguri
The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
Madhu Devi Saraf Educational Trust Vs DCIT, Central Circle-3(3), Kolkata
This is an appeal filed by the assessee, Madhu Devi Saraf Educational Trust, against the order dated 29.08.2025, passed by the Id. CIT(A), Kolkata-21, for the assessment year 2023-2024. The assessee had filed its return of income along with…
Khemani Charitable Trust Vs ITO Ward-1(4), Exemption, Kolkata
This is an appeal filed by the assessee, Khemani Charitable Trust, against the order dated 18.07.2025, passed by the ld.Addl/JCIT(A), Madurai, for the assessment year 2024-2025. The assessee had filed its return of income on 15/11/2024 alon…
Saraswati Devi Educational and Social Trust Vs CPC, Bangalore/ITO Ward-1(3),Exemption, Kolkata
The assessee, Saraswati Devi Educational and Social Trust, filed its return of income claiming exemption under Section 11 of the Income Tax Act for the assessment years 2020-2021 and 2023-2024. However, the Assessing Officer (AO) rejected t…
Khemka Charity Trust vs. Income Tax Officer (Exemption)
The assessee, Khemka Charity Trust, is a charitable trust that filed its return of income for the assessment year 2018-19. The application of funds amounting to Rs. 8,17,000/- and accumulation of funds amounting to Rs. 27,010/- under sectio…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
Father Leblond Trust Vs. CPC, Bengaluru
The assessee, Father Leblond Trust, is a trust approved under section 12A of the Income Tax Act, 1961. The extended due date for filing the original return under section 139(4A) was 31/10/2019. The audit report in Form No. 10BB dated 25/09/…