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8 results for “section 68”+ Section 12Aclear

Sorted by relevance

Delhi259 Mumbai200 Bangalore154 Ahmedabad87 Jaipur85 Kolkata68 Hyderabad49 Lucknow43 Pune38 Chennai36 Chandigarh36 Calcutta34 Indore21 Karnataka19 Rajkot17 Visakhapatnam15 Raipur14 Nagpur10 Cochin9 Agra8 Surat8 Amritsar6 Allahabad6 SC6 Varanasi5 Telangana4 Patna4 Guwahati3 Cuttack3 Jabalpur2 Jodhpur1

Key Topics

Section 12A13 Section 6810 Section 118 Addition to Income8 Exemption7 Section 2(15)6 Section 145(3)6 Section 115B6 Section 54F4 Unexplained Cash Credit

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

12A and therefore, section 68 of the IT Act is applicable. The relevant findings recorded by Co-ordinate Bench

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12

3

Bogus Purchases2

Section 142

Section 153

12A of the I.T.Act and that the entire surplus shown in receipt & expenditure account was utilized in accordance with section 11 of the Income Tax Act. The return was also accompanying statutory report on Form 10B. Even the re-casted Profit & Loss Account suffers from fatal mistake as the Assessing Officer has not allowed the benefit of Rs.18

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

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

12A and section 11 of the Act, by holding that the assessee was entitled for the exemption on income determined u/s 68

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

12A and section 11 of the Act, by holding that the assessee was entitled for the exemption on income determined u/s 68

DHIRENDER PAL SINGH INSTITUTE OF HIGHER EDUCATION,MAINPURI vs. JCIT RANGE 3, ETAH

In the result, the appeal is allowed

ITA 187/AGR/2016[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 115BSection 12ASection 143(3)Section 68

12A. When donation register containing complete record identifying name and address of donor and donors available on the given address. 4. That A.O.'s action in treating the donation of Rs. 9,53,600/- as sustained by CIT(A) u/s 115BBC without bringing any adverse material on record by making a general remark that donation are not genuine or identifiable