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10 results for “charitable trust”+ Bogus Purchasesclear

Sorted by relevance

Karnataka101Mumbai91Delhi85Jaipur34Bangalore34Kolkata33Chandigarh23Chennai22Ahmedabad10Lucknow5Rajkot5Indore4Pune4Agra3Hyderabad3Nagpur3Amritsar2Telangana1

Key Topics

Section 12A10Section 80G(5)10Section 1010Section 80I10Survey u/s 133A8Section 35(1)(ii)7Section 133A5Section 143(2)5Charitable Trust

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1778/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

bogus. 25. On the other hand, the stand of the assessee is that it has purchased the gold. Thereafter, it was converted into 5-10 grams of coins which were distributed on festivities viz. Diwali and other occasions to its customers. Considering nature of the assessee’s business, and expenses incurred in earlier years, it, but natural that this must

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

5
Exemption5
Disallowance5
Deduction3
ITA 1900/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma
Section 143(2)

bogus. 25. On the other hand, the stand of the assessee is that it has purchased the gold. Thereafter, it was converted into 5-10 grams of coins which were distributed on festivities viz. Diwali and other occasions to its customers. Considering nature of the assessee’s business, and expenses incurred in earlier years, it, but natural that this must

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

bogus corpus donations based on incriminating documents and extrapolating the available data. The AO disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

bogus corpus donations based on incriminating documents and extrapolating the available data. The AO disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

bogus corpus donations based on incriminating documents and extrapolating the available data. The AO disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

bogus corpus donations based on incriminating documents and extrapolating the available data. The AO disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

bogus corpus donations based on incriminating documents and extrapolating the available data. The AO disallowed exemptions under Sections 11 and 12, treating the income as normal business income due to violations of the trust's objectives. The Ld.CIT(A) partially upheld the AO's additions but allowed the exemptions under Sections 11 and 12, concluding there was no apparent violation

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 894/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad23 Sept 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Shri Amit Pratap Singh, Sr. D.R
Section 142(1)Section 143(2)Section 35(1)(ii)Section 36(1)

purchase of materials used in such scientific research, the aggregate of the expenditure so laid out or expended within the three years immediately preceding the commencement of the business shall to the extent it is certified by the prescribed authority (See rule 6(1). The prescribed authority under rule 6(1) is Director General (Income-tax Exemptions) in concurrence with

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

Charitable Trust registered under section 12AA of the Act by the Commissioner of Income Tax. During the course of assessment proceedings the Assessing Officer had issued notice pursuant to which the petitioner had given its reply explaining as to why it was entitled to the said deductions. The Assessing Officer after considering the explanation given by the petitioner had passed