Browse Tax Judgements
Showing 21–36 of 36 judgements · Browse by section & bench
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Duckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum
This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming…
Dali Kundu Educational Trust Vs Dy. Director, CPC, Bengaluru/ITO, Ward-2(1), Exemption, Durgapur
This is an appeal filed by the assessee, Dali Kundu Educational Trust, against the order dated 07.03.2025 passed by the ld.Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. None represented the assessee on behalf during the hearing…
Your Neighbourhood Church Association Vs CIT(E)
The present appeal has been filed by the assessee, Your Neighbourhood Church Association, challenging the impugned order dated 25.08.2025 passed under section 250 of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption), M…
National Institute of Construction Management and Research vs Deputy Commissioner of Income Tax (Exemptions), Circle - 2
The assessee, National Institute of Construction Management and Research, was formed in 1983 with the objects of imparting knowledge and education in the field of construction management and research. It was granted registration under secti…
Gjanahata Foundation Vs. CIT (Exemptions) Mumbai
The Gjanahata Foundation filed an appeal against the order of the Commissioner of Income Tax (Exemptions) [CIT (E)] dated 22.05.2025, which rejected the Foundation's application for registration under Section 12A of the Income Tax Act. The …
Faiz-e-Garib Nawaz Trust Vs. CIT(E)
The assessee, Faiz-e-Garib Nawaz Trust, filed an application for conversion of provisional registration into regular registration under section 12AB of the Income Tax Act. The application was rejected by the Commissioner of Income Tax (Exem…
Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai
The assessee, Environment Sewa Foundation, is a charitable trust established to provide education, medical relief, and environmental preservation. The trust initially obtained provisional registration under section 12A of the Income-tax Act…
Debabrata-Auro Foundation vs CIT (Exemptions)
The Debabrata-Auro Foundation, an existing Section-8 company incorporated on 24-10-2016, filed an application for provisional registration under section 12A of the Income Tax Act, 1961, which was granted on 25-01-2023 for AYs 2023-24 to 202…
Bharat Sevashram Sangha Vs Commissioner of Income Tax (Exemptions)
The assessee, Bharat Sevashram Sangha, filed two appeals against the orders of the learned CIT (E) Mumbai dated 30.09.2025. In ITA No.7364/M/2025, the assessee challenged the rejection of its application for registration under Section 12AB …
Amrut Public Charitable Trust vs. ITO Exemption
The assessee, Amrut Public Charitable Trust, is a charitable trust registered under the Bombay Public Trust Act, 1950, and is engaged in religious and charitable activities. The trust was granted registration under section 12A of the Income…
Sawansukha Foundation vs. CIT(Exemption), Kolkata
The Sawansukha Foundation, a registered trust under section 12A of the Income Tax Act, had been granted provisional approval under section 80G(5)(iv) for the assessment years 2022-23 to 2024-25. The Foundation filed an application for final…
Magadi Planning Authority vs. The Income Tax Officer
The assessee, Magadi Planning Authority, is a town planning authority created under the Karnataka Town and Country Planning Act, 1961. It is responsible for the administration, development, and monitoring of affairs in rural Magadi town, lo…
ITA Nos.2412 & 2413/Bang/2024
The assessee, Brindle Homes Trust, is a trust registered via a Trust deed dated 25.8.2022. It obtained provisional registration under section 12A of the Income Tax Act, 1961, on 29.3.2024, valid up to AY 2026-27. The assessee filed form 10A…
Radha Devi Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi
The assessee, Radha Devi Charitable Trust, is a trust registered under the Trust Act, carrying out charitable and religious activities. The trust runs a Goshala providing food and shelter to approximately 60 cows and intends to expand to ac…
CIT (Exemptions), Kolkata vs. Rabindra Bharati Society
The case involves the Rabindra Bharati Society, a charitable trust, which had been granted registration under Section 12A of the Income Tax Act, 1961. The Society had applied for fresh registration under Section 12A(1)(ac)(i) and was grante…
CIT (Exemptions), Kolkata Vs. Indira Trust
The Indira Trust, a charitable institution, was initially registered under Section 12A of the Income Tax Act, 1961, on 03.07.2020. Following amendments, the Trust applied for fresh registration under Section 12A(1)(ac)(i) on 06.04.2022, whi…