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27 results for “charitable trust”+ Section 22clear

Sorted by relevance

Delhi676Mumbai626Karnataka480Chennai366Bangalore321Ahmedabad222Jaipur176Pune138Hyderabad132Kolkata106Chandigarh88Lucknow62Amritsar46Indore43Cuttack36Cochin35Rajkot30Visakhapatnam29Nagpur29Allahabad27Surat26Telangana19Calcutta17Raipur16Jodhpur16Agra14SC12Patna7Dehradun7Punjab & Haryana6Kerala5Varanasi5Panaji4Rajasthan3Himachal Pradesh2Ranchi2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Jabalpur1Orissa1Guwahati1

Key Topics

Section 234E36Section 200A(1)24Section 200A24Section 14820Section 14720Section 26318Addition to Income15TDS14Section 143(3)13

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

Showing 1–20 of 27 · Page 1 of 2

Charitable Trust12
Penalty12
Section 119

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

Charitable Trust ITO(TDS) 3. Because the order of Ld. C.I.T. (Appeals), Allahabad was bad in law and on facts. The Appellant prays for adducing further or other grounds of Appeal before or at the time of hearing the appeal. 2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus, it is apparent that the Assessing Officer has issued this questionnaire without application of mind

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus, it is apparent that the Assessing Officer has issued this questionnaire without application of mind

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

22 of 79 hon'ble jurisdictional high court is wholly illegal and arbitrary. 16. BECAUSE the order appealed against is contrary to the facts, law, principles of natural justice and against the binding precedence and decisions of hon'ble high courts and tribunal. 17. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 8/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

22 of 79 hon'ble jurisdictional high court is wholly illegal and arbitrary. 16. BECAUSE the order appealed against is contrary to the facts, law, principles of natural justice and against the binding precedence and decisions of hon'ble high courts and tribunal. 17. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 5/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

22 of 79 hon'ble jurisdictional high court is wholly illegal and arbitrary. 16. BECAUSE the order appealed against is contrary to the facts, law, principles of natural justice and against the binding precedence and decisions of hon'ble high courts and tribunal. 17. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves