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3 results for “charitable trust”+ Section 173clear

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Key Topics

Section 12A13Section 12A(1)(ac)8Section 12A(1)4Exemption2

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 235/ASR/2025[2024-2025]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-2025

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Section 12ASection 12A(1)Section 12A(1)(ac)

173 Taxmann.Com 179 (AHMEDABAD - TRIB.) IN THE ITAT AHMEDABAD BENCH B' NIRAVADYA FOUNDATION V. COMMISSIONER OF INCOME-TAX (EXEMPTION) (Refer Page no. 4-8 of Case Law PB) Section 12A, read with section 12AB, of the Income-tax Act, 1961 - Charitable or religious trust

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 182/ASR/2025[2024-25]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Section 12ASection 12A(1)Section 12A(1)(ac)

173 Taxmann.Com 179 (AHMEDABAD - TRIB.) IN THE ITAT AHMEDABAD BENCH B' NIRAVADYA FOUNDATION V. COMMISSIONER OF INCOME-TAX (EXEMPTION) (Refer Page no. 4-8 of Case Law PB) Section 12A, read with section 12AB, of the Income-tax Act, 1961 - Charitable or religious trust

IDARA AUQAF ASLAMIA TRUST,JAMMU & KASAHMIR vs. INCOME TAX OFFICER WARD ANANTNAG, JAMMU AND KASHMIR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 261/ASR/2018[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 139Section 143(3)Section 234ASection 234BSection 250(6)

173 (Amritsar. Trib.) (ii) Punjab Educational Society v. ITO-IT, Moga [2017] 88 taxmann.com 113 (Amritsar Trib.) (iii) SNDP Yogam v. Asstt. Director of Income Tax (Exemption) [2016] 68 taxmann.com 152 (Cochin-Trib.). So, the entire provision is applicable retrospectively for assessment year 2009-10. For adjudicating the issue the here we quick look on the proviso to section