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33 results for “charitable trust”+ Section 37(1)clear

Sorted by relevance

Delhi498Karnataka475Mumbai432Chennai219Bangalore179Ahmedabad108Jaipur102Hyderabad89Kolkata79Chandigarh57Pune56Lucknow39Cochin38Amritsar35Allahabad33Indore24Cuttack23Visakhapatnam20Surat19Agra16Calcutta16Rajkot10Nagpur10Telangana9Kerala8SC8Jodhpur6Varanasi6Raipur4Rajasthan3Patna2Dehradun2Ranchi2Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1Guwahati1Jabalpur1Punjab & Haryana1

Key Topics

Section 14724Section 14824Section 26318Charitable Trust18Section 143(3)17Section 119Section 2(15)9Addition to Income5Section 12

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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

Showing 1–20 of 33 · Page 1 of 2

3
Section 260A3
Exemption3
TDS2

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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

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

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

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

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

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

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

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

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 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 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 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

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

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

37,21,75,327/- on 18.05.2010 by Meja Urja Nigam Private Limited for side levelling and infrastructure work package. Subsequently, a work contract agreement was signed between Meja Urja Nigam Private Limited and M/s Ratna Infrastructure Project Private Limited on 21.9.2010. This project work was further sub-contracted by M/s Ratna Infrastructure Project Private Limited to the assessee Joint Venture