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53 results for “charitable trust”+ Section 143(3)clear

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Key Topics

Section 12A151Section 1181Section 143(3)72Section 1049Exemption42Section 143(1)40Addition to Income33Section 153(4)28Section 14825Section 250(6)

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

143(3) of the Act and no defect was pointed out by the department. He further submitted that in tabular form the CIT(E)’s reason of rejection of 4. its application and its contentions in tabular form as under. 1. The request for registration u/s 10(23C)(vi) was rejected by the CIT(Exemption) by giving the following points

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar

Showing 1–20 of 53 · Page 1 of 3

19
Limitation/Time-bar13
Charitable Trust12
20 Sept 2023
AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions

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

143(3) read with section 148 of the Act. 27. In the present case, the Total Receipt was Rs. 2,66,67,690/-for the assessment year 2007- 2008 and Excess of income over expenditure was Rs. 1,03,75,360/-, and the assessee was neither having exemption under 10(23) nor was having registration under section

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

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

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

SHRI AMAR NATH JAIN MEMORIAL CHARITABLE TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTION ) , JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 441/ASR/2019[2015-16]Status: DisposedITAT Amritsar21 Oct 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 154Section 164Section 164(1)Section 250(6)

Charitable Trust, (Exemptions), B-XXIV-4632, Jain Mandir Ward Jalandhar Road, Ludhiana [PAN: AADTS 4396N] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 13.10.2022 Date of Pronouncement: 21.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order dated 24.04.2019 passed

SHRI KALU MAL SHORIMAL NATHUMAL RANGWALA PRIVATE FAIMLY DHARAMNATH TRUST,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 229/ASR/2022[2023-24]Status: DisposedITAT Amritsar24 May 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 11(1)Section 12ASection 12A(1)(ac)Section 13Section 13(1)Section 143(3)

143(3) for A.Y. 1992-93 dated 30.03.1997 where the object of the trust was accepted, and the assessee was allowed to deduction u/s 11 and 12. The copy of the assessment order at APB pages 33 to 34. The ld. AR further placed that all the trust deed other than one and 1/36 renunciate the obligation on the trust

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

143(1)(a) of the act against the asseessee with respect to the assessment year 2017-18. ITA No. 498 to 500/Asr/2024 (Assessment Years 2018-19, 2019-20 and 2022-23) 7. In these three appeals the assessee trust has challenged the common issue of denial of the benefit of section 11 of the Act. The Ld. Counsel

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

3. That the authorities below did not appreciate that this case does not fall within the mischief of section 143(1). As such the intimation passed u/s 143(1) is liable to be cancelled. Similarly, the order of the Ld. CIT(A) thereby confirming the same is also bad in the eyes of law and the same is also liable

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4

143(1) wherein the assessee was denied exemption under section 11 and 12 and demand of " 1 97098 was created. Assessee filed online application under section question the CPC to accept the audit report and allow the exemption under section 11 and 12 but the CPC rejected the same for the reason that he has not furnished 3 Assessment Year