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3 results for “charitable trust”+ Section 142clear

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Key Topics

Section 1013Section 12A8Exemption3Section 112Addition to Income2

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

trust has been claiming tax exemption 10(23C)(vi) without getting any approval from the worth Chief Commissioner of Income tax, Amritsar and also without getting itself registered u/s 12AA of the Income tax Act, 1961 with the Commissioner of Income tax-I, Amritsar. As such the assessee has regularly not been paying tax on the income chargeable

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10

142 of compilation of judgments]. 8. Decision of ITAT Amritsar Bench Amritsar in the case of Sant Ishwar Shiksha Samiti vs. CIT(E) Chandigarh in ITA No. 670(ASR)/2015 order dated 30/08/2017 relating to AY 2015-16. 9. Decision of Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust and Ors vs Union of India

M/S SHREE BABA GAJJA JI JAIN SOCIETY (REGD.),JALANDHAR vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

In the result, the appeal filed by the assessee stand allowed for statistical purposes

ITA 539/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Jan 2020AY 2014-15

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. C. A.)For Respondent: Sh. Charan Dass (Ld. D. R.)
Section 10Section 12ASection 142(1)Section 143(3)Section 250(6)

142(1) of the Act whereby the assessee was asked to furnish the information and supportive documents on or before 23rd May, 2016, in response to which the appellant society furnished the information as called for. The Assessing Officer while perusing the books of account as on 30th March 2014 and 23rd October, 2014 realized that the appellant had received