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3 results for “charitable trust”+ Section 274clear

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Key Topics

Section 11(2)7Section 271(1)(c)3Section 12A2Section 143(1)2Section 1392Deduction2Limitation/Time-bar2

HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI

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

ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT
Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)

Charitable Trust (1993) 199 ITR 818(Cal) 5. Now the assessee is in appeal. 6. The Ld. Counsel for the Assessee reiterated the submissions made before the authorities below and further submitted that the assessee furnished the return of income in due time and was registered under section 12A of the Act. It was further submitted that the assessee furnished

THE INSTITUTION OF CIVIL ENGINEERS SOCIETY,LUDHIANA vs. ACIT, EXEMPTIONS, C-1, CHANDIGARH

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

Trust for Reaching the Unreached Through Trustee Vs. CIT (Exemptions), Ahmedabad [2021] 126 taxmann.com 77 (Gujarat) • Chandraprabhuji Maharaj Jain Vs. Dy. CIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras) • Commissioner of Income-tax-III, Pune Vs. Sakal Relief Fund [2017] 81 taxmann.com 396 (Bombay) • Commissioner of Income-tax Vs. Mayur Foundation [2005] 274 ITR 562 (Gujarat) • Shree Dadar Jain

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. CIT(A)-4, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 1254/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh02 Dec 2020AY 2015-16
For Appellant: Shri Ashwani Kumar, C.A Shri Aditya Kumar, C.A Shri Bhawesh Jindal, C.A Miss UdiFor Respondent: Shri Sandeep Dahiya, CIT
Section 250(6)Section 271(1)(c)

Charitable Trust and considering the fact that an appeal before the Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh was already filed on 13.02.2019 (bearing No. 174/Chandi/2019) with respect to the quantum with respect to the said notice and was under the bonafide belief that no appeal is required to be filed against this order as an appeal