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5 results for “capital gains”+ Section 12A(1)(b)clear

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Section 143(2)8 Section 115 Section 12A4 Section 142(1)4 Section 2(15)3 Exemption3 Disallowance3 Section 143(3)2 Section 270A2

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

ITA 797/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jul 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)

12A(a) of the Income Tax Act. This registration has not been cancelled to the assessee until now. Consistently in the past, benefit of Section 11 has been allowed to the assessee. It is pertinent to note that if any undue benefit is granted which deserves to be disallowed u/s 13(1)(c) read with Section 13(3), then

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

M/S UFV INDIA GLOBAL EDUCATION (SOCIETY),CHANDIGARH vs. DCIT, EXEMPTION CIRCLE-1, CHANDIGARH