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“Section 13(1)(c)(i)”

Section References (mined)Section 13Section 13(1)(c)(i)4 judgments

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

ITA 52/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 May 2025AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 13(3)Section 143(3)

nsubmitted that the AO has demonstrated as to how payments\nhave been made to two concerns of the individuals in\nviolation to Section 13(1)(c) read with Section 13(3) of the\nIncome Tax Act. Similarly, she as pointed out that there was\nno occasion for the assessee Society ... nbeen raised by the AO in the present assessment year i.e.\n2017-18 is that certain payment were made in contravention\nto Section 13(1)(c) read with Section 13(3) of the Income Tax\nAct, 1961. He apprised us both these provisions and\nsubmitted\nthat

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

ITA 4417/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2024AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

explain why the benefit of Exemption under sections 11 and 12 be not denied to the assessee in view of the violation of section 13(1)(c). In response, a reply was given which was considered. From the Ledger account of Divine Real Build Private Limited in the books ... nature of unsecured loan given Build Private Limited. It was held that the assessee had committed a violate meaning of section 13(1)(c) and, therefore, the benefit of exemption u/s 11 & 12 was denied to the assessee and it was assessed as an AOP under Chapter

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

ITA 4416/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Apr 2024AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

explain why the benefit of Exemption under sections 11 and 12 be not denied to the assessee in view of the violation of section 13(1)(c). In response, a reply was given which was considered. From the Ledger account of Divine Real Build Private Limited in the books ... nature of unsecured loan given Build Private Limited. It was held that the assessee had committed a violate meaning of section 13(1)(c) and, therefore, the benefit of exemption u/s 11 & 12 was denied to the assessee and it was assessed as an AOP under Chapter

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

assessee could be said to have been adequately compensated in the form of rent for the premises let out to the company. Under section 13(1)(c)(i) the benefit of exemption under section 11 is denied to an assessee who has used' or 'applied any part of the income ... property of the trust as there was no positive act on the part of the assessee in that regard. Therefore, the provisions of section 13(1)(c)(i) were not violated by the assessee-trust. Section 13(2)(a), which had been applied by the assessing Officer, was also