“Section 36(3)”

Section References (mined)Section 36Section 36(3)2 judgments

YUVAK KALYAN SANGH,SINDHUDURG vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1149/PUN/2023[2023-23]Status: DisposedITAT Pune21 Mar 2025AY 2023-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Yuvak Kalyan Sangh Cit (Exemption), Pune Bijalinagar, Kankavli, Vs. Sindhudurg, Maharashtra – 416602 Pan: Aaaay1327K (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 27-01-2025 Date Of Pronouncement : 21-03-2025 O R D E R

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 12ASection 12A(1)(ac)

that the assessee failed to get the permission of the Charity Commissioner to raise loans for the trust in violation of provisions of section 36(3) of the Bombay Public Trust Act without considering the decision of the Bombay High Court in CIT v. Pruthivi Trust reported

JCIT, CIRCLE-22(2), NEW DELHI vs. S R FOILS & TISSUE P. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 540/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Jan 2023AY 2011-12

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2011-12] Jcit, Vs S R Foils & Tissue P.Ltd., Circle-22(2), 2Nd Floor, Vardhman Plaza-Ii, New Delhi. J-Block, Community Centre, Rajouri Garden, New Delhi-110027. Pan-Aaacr7410E Appellant Respondent Appellant By Shri Upvan Gupta, Adv. Respondent By Ms. Maninder Kaur, Sr.Dr Date Of Hearing 05.01.2023 Date Of Pronouncement 11.01.2023 Order

Section 133(6)Section 143(3)Section 33(2)Section 53Section 53(1)Section 68

long prior to the initiation of liquidation proceedings under the Code against VNR Infrastructures Limited, Hyderabad. It may be noted that Section 36(3)(b) of the Code indicates in no uncertain terms that the liquidation estate assets may or may not be in possession of the corporate debtor, including ... attachment constitutes an encumbrance on the property. it still does not have the effect of taking it out of the purview of Section 36(3)(b) of the Code. The said order of attachment therefore cannot be taken to be a bar for completion of the sale effected