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95 results for “charitable trust”+ Section 2(47)clear

Sorted by relevance

Karnataka459 Delhi413 Mumbai341 Chennai174 Bangalore149 Ahmedabad95 Jaipur86 Hyderabad67 Chandigarh47 Kolkata44 Pune38 Lucknow34 Cochin32 Cuttack21 Indore18 Amritsar18 Visakhapatnam17 Calcutta17 Agra16 Allahabad10 Surat10 Raipur8 Nagpur7 Rajkot7 SC7 Telangana7 Jodhpur6 Patna6 Kerala5 Rajasthan3 Varanasi2 Ranchi2 Dehradun2 Orissa2 Panaji2 Andhra Pradesh1 Punjab & Haryana1 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 11133 Section 2(15)100 Exemption71 Section 12A68 Section 143(3)56 Deduction38 Section 35A33 Disallowance33 Section 25030

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

Showing 1–20 of 95 · Page 1 of 5

Charitable Trust28

Addition to Income28

2) 40[Where 41[eighty-five] per cent of the income referred to in clause (a) or clause (b) of sub-section (1) read with the Explanation to that sub-section is not applied, or is not deemed to have been applied, to charitable or religious purposes in India during the previous year but is accumulated or set apart, either

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

2) 40[Where 41[eighty-five] per cent of the income referred to in clause (a) or clause (b) of sub-section (1) read with the Explanation to that sub-section is not applied, or is not deemed to have been applied, to charitable or religious purposes in India during the previous year but is accumulated or set apart, either

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

2) 40[Where 41[eighty-five] per cent of the income referred to in clause (a) or clause (b) of sub-section (1) read with the Explanation to that sub-section is not applied, or is not deemed to have been applied, to charitable or religious purposes in India during the previous year but is accumulated or set apart, either

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

2) 40[Where 41[eighty-five] per cent of the income referred to in clause (a) or clause (b) of sub-section (1) read with the Explanation to that sub-section is not applied, or is not deemed to have been applied, to charitable or religious purposes in India during the previous year but is accumulated or set apart, either

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 426/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2012-13

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 772/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2009-10

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2657/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2656/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2010-11

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2658/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2014-15

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 3565/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

trust is engaged in "the advancement of any other object of general public utility" covered by the fourth limb of section 2(15). Since the assessee was covered not by the fourth limb of section 2(15) of the Act, it was not hit by the newly inserted proviso to section 2(15) of the Act. Hon'ble ITAT, Bangalore

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

ITA 1373/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2012-13

Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2Section 2(15)Section 28

charitable institutions. The dispute is only with respect to the activities being in the nature of trade, business or commerce. Clearly, this judicial precedent, if held to be applicable on the facts of this case, will result in a much harsher a position than accepted by the CBDT. Be that as it may, that is not the situation and this

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal is allowed

ITA 2675/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15

Section 11Section 11(1)(a)Section 11(2)Section 143(3)Section 2Section 2(15)Section 234BSection 271Section 28

charitable activities" and thereby disallowing exemption u/s 11 of the Income Tax Act, 1961 ("the Act"). 2. The learned CIT(A) erred in fact and in law in confirming the action of the AO in taxing the net surplus of Rs. 40,33,47,248/- as per income and expenditure account as income of the Appellant. Baroda Cricket Association

BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

ITA 1435/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri O.P. Sharma, CIT/ D.R

Section 11Section 11(2)Section 2(15)Section 2(24)(xviii)Section 234BSection 271Section 28

charitable income. The dispute before us also involves the treatment of Rs 7,21,22,353 received on account of corpus donation described as TV subsidy. 134. In view of our findings on the core issue in these appeals before us, as set out earlier in this order at pages 2 to 55 and in view of our decision above

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

section 2(15) is not applicable to the instant case of the assessee.Neither Sudarshan Kriya falls within the residuary category of 'education ' or 'medical relief'. 8.6 It is also a fact that donations have been received which has shown as voluntary contribution including the contributions from the corporate who are benefited out of these programs for their own staff

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

BARODA CRICKET ASSOCIATION,,BARODA vs. THE JT. CIT, RANGE-5,, BARODA

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE JT..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX EXEPTIONS, CIRCLE-1,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10

Section 11Section 2(15)

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years