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2 results for “charitable trust”+ Section 138clear

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Key Topics

Section 115B11Section 107Section 684Section 112Section 12A2Exemption2Addition to Income2

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68

charitable projects, listed at PB pgs. 138-141. The source/s of income DSBBS is stated to be donation and prayer offerings by its’ disciples (followers), who have great faith in it in view of the services being rendered to the society. Besides, it is claimed to have agricultural income from 88 acres of agricultural land. The donations to DSBBS were

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

138 DTR 367 (Jp) Trib. Shree Bhanushali Mitra Mandal Trust V ITO(2016) 47 ii) CCH 0197 (Ahd) Trib. SNDP Yogam V ADIT (Exemption) (2017) 186 TTJ 0277 iii) (Coch) 13 24. In response to the argument of the assessee, the ld. DR for the revenue had submitted orally as well as through the written submission had submitted as under