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5 results for “charitable trust”+ Section 80Gclear

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Key Topics

Section 12A26Section 80G9Exemption5Section 12A(1)4Charitable Trust4Section 133A3Section 260A2Section 1312Section 115T2Section 45

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

trust is yet to start charitable activities as defined in Section 2(ii) of the Act, 1961. Consequently, the application for registration under Section 80G

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

ITAT/111/2019HC Calcutta25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

2
Survey u/s 133A2
Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

trust is yet to start charitable activities as defined in Section 2(ii) of the Act, 1961. Consequently, the application for registration under Section 80G

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

Section 80G(VI) was also granted by order dated 31st August, 2010. The objects of the trust were charitable in nature

COMMISSIONER OF INCOME TAX, (EXEMPTION) , KOLKATA vs. THE NEOTIA UNIVERSITY

The appeal is dismissed and the substantial question of

ITAT/28/2018HC Calcutta13 Dec 2021

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

Section 115TSection 12ASection 260ASection 45Section 80G

charitable in nature ? ii) Whether on the facts and circumstances of the case, the learned Tribunal is justified in law in holding distribution of income/fund 2 at the discretion of State Government in the event of dissolution is permissible though forbidden under other section 115TD of the Income Tax Act ? iii) Whether on the facts and circumstances of the case