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23 results for “charitable trust”+ Section 13(2)(b)clear

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Key Topics

Section 26323Charitable Trust17Section 1114Section 2(15)9Section 1548Section 143(3)6Exemption5Section 123Section 260A3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust, but not to examine the application of income. He pointed out that in the case under consideration, the assessee’s only evidence in support of its submission of being a charitable organization, was the order under section 12A which had been initially denied by the ld. CIT(Exemption) but granted later by higher courts. The ld. CIT(A) argued

Showing 1–20 of 23 · Page 1 of 2

Addition to Income3
Revision u/s 2633
Section 12A2

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust, but not to examine the application of income. He pointed out that in the case under consideration, the assessee’s only evidence in support of its submission of being a charitable organization, was the order under section 12A which had been initially denied by the ld. CIT(Exemption) but granted later by higher courts. The ld. CIT(A) argued

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

trust, but not to examine the application of income. He pointed out that in the case under consideration, the assessee’s only evidence in support of its submission of being a charitable organization, was the order under section 12A which had been initially denied by the ld. CIT(Exemption) but granted later by higher courts. The ld. CIT(A) argued

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) In the case of aforesaid appeals/Cross Objections, pertaining to Arpit Hospital Pvt. Ltd., Jeevan Jyoti Charitable Trust, Navjeevan Pediatrics Pvt. Ltd., Minto Developers Pvt. Ltd. and Jeevan Jyoti Infrastructure Company Private Limited, this is the second round of appeal in Income Tax Appellate Tribunal. In first round of appeal, a consolidated order dated 21/12/2018 was passed by Coordinate Bench

SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, appeal of the assessee is allowed for statistical purposes

ITA 190/ALLD/2018[2013-14]Status: DisposedITAT Allahabad27 Jul 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

For Appellant: Mr. Pawan Jaiswal, C.AFor Respondent: Mr. Shantanu Dhamija, CIT DR
Section 11Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 263

b) Voluntary donations, other than donations received by way of building funds as mentioned (a) above 4,55.000 c) Funds received through cheque included above (8,52,000) d) Amount allowed @ 5 of Rs. 2,17,07,000 as deduction under section 115 BBC (10,85,350) e) Amount treated as income liable for taxation 1,97,69,650 merely