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2 results for “house property”+ Section 12A(1)(ac)clear

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Key Topics

Section 80G4Section 53Section 2532Section 32Section 2492Charitable Trust2Exemption2Limitation/Time-bar2

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

ITA 475/CHANDI/2023[2022-23]Status: DisposedITAT Chandigarh24 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri T.N.Singla, CAFor Respondent: Shri Chandrajit Singh, CIT DR
Section 12ASection 249Section 253Section 3Section 5Section 80G

Section 12A(1)(ac)(iii). This application of the assessee has been allowed by the ld. CIT (E) but registration has been granted as a Religious Trust and not as a Charitable Trust. The ld. Counsel for the assessee drew our attention towards the objective of the Trust and submitted that it is not solely existing for religious purpose

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

ITA 719/CHANDI/2022[2022-23]Status: DisposedITAT Chandigarh24 Mar 2025AY 2022-23
For Appellant: Shri T.N.Singla, CAFor Respondent: Shri Chandrajit Singh, CIT DR
Section 249Section 253Section 3Section 5Section 80G

Section 12A(1)(ac)(iii). This application of\nthe assessee has been allowed by the ld. CIT (E) but\nregistration has been granted as a Religious Trust and not\nas a Charitable Trust. The 1d. Counsel for the assessee drew\nour attention towards the objective of the Trust and\nsubmitted that it is not solely existing for religious purpose.\nThe