“Section 10(23)”

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

ICICI Prudential AMC. According to the AO, the said expenditure related to management of mutual fund investments, income from which was exempt under section 10(23). Accordingly, the AO disallowed the amount under section 14A of the Act. The AO also observed that tax was not deducted at source

OM CHARITABLE CHIKITSA SAMITI,GWALIOR vs. CIT APPEALS, DELHI

In the result, appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

order of assessing officer, assessing the taxable income of Rs. 88,03,004/- on the Society income in Except Under Section 12AA & Section 10(23)(C) of the Act, is illegal unjustified and bad in Law. 2. On the Facts of the case The learned CIT(A erred

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR.\nBEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER &\nDR. S

DY. COMMISSIONER OF INCOME TAX CIRCLE (EXEMPTIONS), NAGPUR, NAGPUR vs. VASANTRAO NAIK STATE AGRICULTURE EXTENTION MANAGEMENT INSTITUTE, NAGPUR

In the result, appeal by the assessee stands allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY

GANGADHARA SAHKARI KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, in the light of the above discussion, the appeal of the\nassessee is allowed

Tribunal noted that Section 80G(5B) allows for expenditure up to 5% on religious activities without disqualification.", "result": "Allowed", "sections": [ "Section 80G", "Section 10(23)", "Section 12A", "Section 80G(5)", "Section 80G(5B)", "Explanation 3 to Section 80G" ], "issues": "Whether the inclusion of a \"religious\" object in the trust deed