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31 results for “charitable trust”+ Section 50clear

Sorted by relevance

Delhi586Mumbai513Karnataka465Chennai245Bangalore221Ahmedabad131Jaipur120Kolkata106Hyderabad83Chandigarh81Pune81Lucknow51Cochin44Allahabad31Visakhapatnam27Indore26Surat25Amritsar25Cuttack23Raipur19Rajkot19Calcutta16Nagpur15Telangana12Agra11Jodhpur9SC7Varanasi6Kerala5Patna4Rajasthan3Himachal Pradesh2Guwahati2Orissa1Andhra Pradesh1

Key Topics

Section 14820Section 14720Section 26318Charitable Trust16Section 143(3)13Section 119Section 2(15)9Section 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

50,36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued

Showing 1–20 of 31 · Page 1 of 2

Exemption3
Addition to Income3
TDS2

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

50,36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued

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

50,36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued

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

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

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

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

50% share to each of the JV Partner on 28.08.2010. RITHWIK - RK JOINT VENTURE approached RATNA for work. Ratna agreed to sub-contract the total scope of work to RITHWIK – RK JOINT VENTURE on 100% back to back basis. After considering all the material on record and discussion made with the authorized representative, the assessment is made on total income