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2 results for “bogus purchases”+ Charitable Trustclear

Sorted by relevance

Delhi51Mumbai47Jaipur32Bangalore25Kolkata21Chandigarh10Chennai9Ahmedabad6Rajkot5Lucknow5Indore4Pune4Hyderabad3Nagpur2Agra2

Key Topics

Section 688Section 118Section 2502Section 1432Section 12A2Section 562Bogus Purchases2Unexplained Cash Credit2Exemption2Addition to Income

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

ITA 245/AGR/2017[2012-13]Status: DisposedITAT Agra16 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 11Section 12ASection 143Section 250Section 56Section 68

Charitable and Educational Trust, Shikhobad registration and benefit of exemption u/s 12A and section 11 of the Act, by holding that the assessee was entitled for the exemption on income determined u/s 68 of the Act. Revenue has vehemently argued that exemption u/s 11 cannot be allowed on a different head as unexplained/unsecured loans taxed u/s 68 cannot be pegged

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

2

In the result, both the revenue appeals ITA No

ITA 246/AGR/2017[2012-13]Status: DisposedITAT Agra16 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 11Section 12ASection 143Section 250Section 56Section 68

Charitable and Educational Trust, Shikhobad registration and benefit of exemption u/s 12A and section 11 of the Act, by holding that the assessee was entitled for the exemption on income determined u/s 68 of the Act. Revenue has vehemently argued that exemption u/s 11 cannot be allowed on a different head as unexplained/unsecured loans taxed u/s 68 cannot be pegged