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5 results for “charitable trust”+ Section 156clear

Sorted by relevance

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Key Topics

Section 12A14Section 116Section 12A(2)5Section 80G4Exemption4Section 12A(1)3Section 123Section 1473Penalty3

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

156 (statutes) at page no. 178 gives detailed reasons for inserting of sub-section (5B) in section 80G as follows: - “Deduction for donations made to funds or institutions for charitable purposes Under the existing provision of section 80G of the Income tax Act, 1961, a deduction in respect of donations to certain funds, institutions etc..is provided. However, if such

M/S. LEH NUTRITION PROJECT,,LEH LADKH vs. THE DY. COMMISSIONER OF INCOME-TAX, SRINAGAR

In the result, the appeal of the assessee is allowed

ITA 364/ASR/2014[2010-11]Status: DisposedITAT Amritsar16 Nov 2022AY 2010-11

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

For Appellant: Sh. Tarun Bansal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 12ASection 12A(2)Section 143(3)

charitable work in Leh region in India and duly granted registration u/s 12AA(1) of the Act, dated. 18-03-11 (APB, Pg.-498). The Ld. AR argued that that the appellant trust having been granted registration u/s 12A vide order dated 21/07/11, therefore, the benefit of such exemption should be granted for the year under consideration also, in view

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

156 ITD 646 (Kol), has held the same to be retrospective, i.e., the date from which sub-section (2) to section 12A stood inserted on the statute, i.e., by Finance Act, 2007 w.e.f. 01.06.2007. There is no change in the objects and activities of the trust as obtaining for the relevant year/s, and on the basis of which the registration

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

156 ITD 646 (Kol), has held the same to be retrospective, i.e., the date from which sub-section (2) to section 12A stood inserted on the statute, i.e., by Finance Act, 2007 w.e.f. 01.06.2007. There is no change in the objects and activities of the trust as obtaining for the relevant year/s, and on the basis of which the registration

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

156 ITD 646 (Kol), has held the same to be retrospective, i.e., the date from which sub-section (2) to section 12A stood inserted on the statute, i.e., by Finance Act, 2007 w.e.f. 01.06.2007. There is no change in the objects and activities of the trust as obtaining for the relevant year/s, and on the basis of which the registration