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23 results for “charitable trust”+ Section 253clear

Sorted by relevance

Mumbai110Ahmedabad60Chennai52Delhi48Bangalore48Pune29Jaipur27Indore26Allahabad23Hyderabad20Surat19Kolkata18Chandigarh15Amritsar13Lucknow12Rajkot6Calcutta6Karnataka5Dehradun4Cochin4Agra3Kerala3Panaji3Patna3SC3Rajasthan2Punjab & Haryana1Raipur1Cuttack1Varanasi1Nagpur1Andhra Pradesh1Jodhpur1Telangana1

Key Topics

Section 12A20Section 1116Charitable Trust16Section 2(15)9Section 80G(5)6Section 80G6Exemption6Section 1544Addition to Income

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

Showing 1–20 of 23 · Page 1 of 2

4
Section 143(1)3
Section 143(3)3
Condonation of Delay3

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

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

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

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

Charitable Trust (for assessment year 2011-12 to 2013-14) and Navjeevan Pediatrics Pvt. Ltd. (for assessment year 2013-14) against the consequential appellate orders of the learned CIT(A) in respect of relief granted by the learned CIT(A). (C) There was search & seizure operation u/s 132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 182/ALLD/2024[2015-16]Status: DisposedITAT Allahabad16 May 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 11Section 12ASection 12A(2)Section 143(1)Section 253(3)

Trust being Gross Receiving Rs.69,06,710/- without allowing the deduction incurred for educational purpose as per Audited Income and Expenditure Account and where after deducting the expenditure, the net deficit of Rs.51,216/-. 4. The Addition upheld is contrary to the facts, law and principle of natural justice and without allowing sufficient time and opportunity to have