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3 results for “charitable trust”+ Section 234Bclear

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Key Topics

Section 12A5Section 113Addition to Income3Exemption2

IILM EDUCATION TRUST,GURGAON vs. DCIT (EXEMPTIONS CIRCLE 2), CHANDIGARH

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

ITA 227/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT DR
Section 11Section 12A

section 234B of the Act. ITA 227/CHD/2023 A.Y. 2014-15 4 2. The facts of the case are that the assessee is a public charitable Trust

HARYANA SARASWATI HERITAGE DEVELOPMENT BOARD,PANCHKULA, HARYANA vs. DCIT/ACIT(E)(CIRCLE-2) CHANDIGARH, CHANDIGARH

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

ITA 962/CHANDI/2025[2017-18]Status: Disposed
ITAT Chandigarh
28 Nov 2025
AY 2017-18
Section 11Section 12ASection 142(1)Section 143(2)Section 164(3)Section 270A

234B, 234C, 234D, and 244A, and tax was directed to be computed\nat the maximum marginal rate, as per section 164(3) of the Act.\n4.\nAgainst the order of the AO the assessee went in appeal before the Ld.\nCIT(A) examined all the grounds of appeal and noted that although the\nassessee had obtained registration under section 12AA

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

ITA 1416/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh05 Oct 2021AY 2015-16
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Kumar, Addl. CIT
Section 133ASection 143(1)Section 143(3)Section 145(3)Section 234Section 234B

234B of the Act and u/s 234C of the Act is not leviable on the facts of the case. 14 In view of the aforesaid submission, it is therefore prayed that it be held that addition made by the learned Assessing Officer alongwith interest levied may kindly be deleted and appeal of the appellant company may be allowed. Should your