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8 results for “charitable trust”+ Section 161(1)clear

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Key Topics

Section 12A42Section 1118Section 143(3)14Charitable Trust8Exemption8Section 250(6)7Section 234B7Section 143(1)6Section 1192

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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 Amritsar20 Sept 2023AY 2012-13

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

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

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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)

161 to 163/Asr/2020 A.Ys.: 2011-12 to 2013-14 Ram Saran Dass Kishorei Lal Vs. Joint Commissioner of Charitable Trust, 48, Gandhi Income Tax, Range-1, Bazar, Amritsar. Amritsar. [PAN: AAATR0783P] (Respondent) (Appellant) Appellant by Sh. Sanjiv Mehra, CA Respondent by Smt. Ratinder Kaur, Sr.D. R. Date of Hearing 31.08.2023 Date of Pronouncement 20.09.2023 ORDER Per: Bench: A batch

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

161 Taxmann.com 144 (Bom), where delay in filing audit report beyond due date was condoned because of auditors oversight in considering relevant provisions, Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. (ii) ITO [2023] 125 taxmann.com 75 (Guj) wherein the Hon’ble High has held that where the assessee is a public charitable trust registered