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4 results for “charitable trust”+ Section 133Aclear

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Key Topics

Section 12A13Section 133A5Charitable Trust4Exemption4Survey u/s 133A4Section 80G3Section 1312

CIT (EXEMPTION) KOLKATA vs. M/S GOBIND RAM GOEL CHARITABLE TRUST

The appeal is dismissed

ITA/32/2019HC Calcutta25 Jun 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 11Section 12ASection 131Section 133ASection 139(1)Section 245CSection 80G

Trust was registered under Section 12AA of the Act, 1961 vide order 2 dated 05.05.2008 and was granted exemption under Section 80G vide proceedings dated 05.07.2013. 3. The assessee has been filing regularly its return of income within due date under Section 139(1) of the Act, 1961 claiming exemptions under Section 11 of the Act, 1961. A survey

COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA vs. MAYAPUR DHAM PILGRIM AND VISITORS TRUST

The appeal stands dismissed

ITAT/312/2017HC Calcutta16 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. P. K. Bhowmick, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 12ASection 133ASection 260ASection 80G

trust were charitable in nature and in particular 3 to build, maintain and operate guest house for the comfortable stay of pilgrims and visitors to Sreedham Mayapur amongst other objects. The Commissioner of Income Tax (Exemptions), Kolkata (CIT(E) issued show cause notice dated 4th December, 2015 based upon a survey conducted under Section 133A

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. GOVINDRAM GOEL CHARITABLE TRUST

The appeal is dismissed

ITA/13/2021HC Calcutta02 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 133A

Section 133A of the Income Tax Act, 1961 was without understanding the contents therein?” 3. Both the learned Counsel for the parties jointly state that the controversy and the questions involved in this appeal are squarely covered by the judgment of this Court dated 25.06.2024 in ITA/32/2019 [CIT(Exemption) Kolkata Vs. M/s. Gobind Ram Goel Charitable Trust

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 vs. M/S RAUNAK INFRASTRUCTURE LTD

The appeal is dismissed

ITAT/13/2021HC Calcutta05 Sept 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 133A

Section 133A of the Income Tax Act, 1961 was without understanding the contents therein?” 3. Both the learned Counsel for the parties jointly state that the controversy and the questions involved in this appeal are squarely covered by the judgment of this Court dated 25.06.2024 in ITA/32/2019 [CIT(Exemption) Kolkata Vs. M/s. Gobind Ram Goel Charitable Trust