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2 results for “charitable trust”+ Section 12A(1)(aa)clear

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Key Topics

Section 12A10Section 80G4Section 12A(1)4Section 22Section 2(15)2Charitable Trust2Exemption2

CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

ITA/111/2019HC Calcutta01 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

charitable activity' was not undertaken, set up or established by the assessee. Pending application(s), if any, shall stand disposed of.” 12. Thus, from bare reading of the provisions of sub-Section (1) of Section 12A it is evident that on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD

ITAT/111/2019
HC Calcutta
25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

charitable activity' was not undertaken, set up or established by the assessee. Pending application(s), if any, shall stand disposed of.” 12. Thus, from bare reading of the provisions of sub-Section (1) of Section 12A it is evident that on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa