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10 results for “charitable trust”+ Section 11Aclear

Sorted by relevance

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Key Topics

Section 1137Exemption9Charitable Trust8Addition to Income8Section 143(3)7Section 12A6Section 250(6)5Section 805Section 254

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

charitable institution engaged in the activity of providing education. Accordingly the Ld. CIT(A) deleted the addition made by the Ld. AO towards non-voluntary contribution in the case of all the 24 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 assessee trust by holding that the exemption U/s. 11A of the Act cannot be denied. 9. Before us the Ld.DR vehemently argued

Section 2(15)4
Section 10(35)3
Capital Gains2

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

charitable institution engaged in the activity of providing education. Accordingly the Ld. CIT(A) deleted the addition made by the Ld. AO towards non-voluntary contribution in the case of all the 24 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 assessee trust by holding that the exemption U/s. 11A of the Act cannot be denied. 9. Before us the Ld.DR vehemently argued

ITO, CHENNAI vs. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

charitable institution engaged in the activity of providing education. Accordingly the Ld. CIT(A) deleted the addition made by the Ld. AO towards non-voluntary contribution in the case of all the 24 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 assessee trust by holding that the exemption U/s. 11A of the Act cannot be denied. 9. Before us the Ld.DR vehemently argued

ITO, CHENNAI vs. MAC CHARITIES, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

charitable institution engaged in the activity of providing education. Accordingly the Ld. CIT(A) deleted the addition made by the Ld. AO towards non-voluntary contribution in the case of all the 24 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 assessee trust by holding that the exemption U/s. 11A of the Act cannot be denied. 9. Before us the Ld.DR vehemently argued

ITO, CHENNAI vs. MAC (EDUCATIONAL) FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

charitable institution engaged in the activity of providing education. Accordingly the Ld. CIT(A) deleted the addition made by the Ld. AO towards non-voluntary contribution in the case of all the 24 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 assessee trust by holding that the exemption U/s. 11A of the Act cannot be denied. 9. Before us the Ld.DR vehemently argued

ITO(EXCEMPTION) TRICHY, TRICHY vs. GRAMA VIDIYAL TRUST, TRICHY

In the result, both ITA No

ITA 1535/CHNY/2019[2011-12]Status: DisposedITAT Chennai24 Aug 2022AY 2011-12

Bench: Shri Veeravalli Durga Rao, Jm & Shri Girish Agrawalita Nos.1534 & 1535/Chny/2019 Assessment Years: 2009-10 & 2011-12 Income-Tax Officer, Grama Vidiyal Trust, (Exemptions), Trichy Vs. No. 44, Williams Road, Cantonment, Trichy-620001 (Pan: Aaatg2928F) (Appellant) (Respondent) Present For: Appellant By : Shri N. V. Balaji, Advocate Respondent By : Shri Arv. Sreenivasan, Addl. Cit Date Of Hearing : 31.05.2022 Date Of Pronouncement : 24.08.2022 O R D E R Per Girish Agrawal: Both These Appeals By Revenue Are Directed Against The Separate Orders Of Ld. Cit(A)-1, Trichy Vide Ita No. 156/2017-18/Cit(A)-1/Try Dated 04.03.2019 & 163/2017-18/Cit(A)-1/Try Dated 22.02.2019 Against The Separate Orders Of Ld. Ito, Exemptions Ward, Trichy, Passed U/S 143(3) R.W.S. 254 Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Both Dated 30.12.2017 For Ays 2009-10 & 2011-12. 2. First We Take Up Ita No. 1534/Chny/2019 For Ay 2009-10 For Which The Revised Ground Taken By The Revenue Is As Under:

For Appellant: Shri N. V. Balaji, AdvocateFor Respondent: Shri ARV. Sreenivasan, Addl. CIT
Section 11Section 143(3)Section 2(15)

charitable trust to plead that taxation of trust has to be done purely as per the law and that section 11A

ITO(EXCEMPTION) TRICHY, TRICHY vs. GRAMA VIDIYAL TRUST, TRICHY

In the result, both ITA No

ITA 1534/CHNY/2019[2009-10]Status: DisposedITAT Chennai24 Aug 2022AY 2009-10

Bench: Shri Veeravalli Durga Rao, Jm & Shri Girish Agrawalita Nos.1534 & 1535/Chny/2019 Assessment Years: 2009-10 & 2011-12 Income-Tax Officer, Grama Vidiyal Trust, (Exemptions), Trichy Vs. No. 44, Williams Road, Cantonment, Trichy-620001 (Pan: Aaatg2928F) (Appellant) (Respondent) Present For: Appellant By : Shri N. V. Balaji, Advocate Respondent By : Shri Arv. Sreenivasan, Addl. Cit Date Of Hearing : 31.05.2022 Date Of Pronouncement : 24.08.2022 O R D E R Per Girish Agrawal: Both These Appeals By Revenue Are Directed Against The Separate Orders Of Ld. Cit(A)-1, Trichy Vide Ita No. 156/2017-18/Cit(A)-1/Try Dated 04.03.2019 & 163/2017-18/Cit(A)-1/Try Dated 22.02.2019 Against The Separate Orders Of Ld. Ito, Exemptions Ward, Trichy, Passed U/S 143(3) R.W.S. 254 Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Both Dated 30.12.2017 For Ays 2009-10 & 2011-12. 2. First We Take Up Ita No. 1534/Chny/2019 For Ay 2009-10 For Which The Revised Ground Taken By The Revenue Is As Under:

For Appellant: Shri N. V. Balaji, AdvocateFor Respondent: Shri ARV. Sreenivasan, Addl. CIT
Section 11Section 143(3)Section 2(15)

charitable trust to plead that taxation of trust has to be done purely as per the law and that section 11A

ENVIRONMENTAL AND SOCIAL RESEARCH ORGANISATIONS ,CHENNAI vs. CIT(EXEMPTIONS), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 3197/CHNY/2018[-]Status: DisposedITAT Chennai03 Dec 2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3197/Chny/2018 M/S. Environmental & Social Commissioner Of Income Tax Research Organisation, V. (Exemptions), No. 52A/1, Oragadam Road, Ayakar Bhavan, Ambattur, Iii Floor, 121 Mg Road, Chennai – 600 053. Nungambakkam, Chennai. [Pan: Aaaae 6275E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. V. Swaminathan, Ca : Shri. S. Palani Kumar, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तार"ख/Date Of Hearing : 20.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 03.12.2021

For Appellant: Shri. V. Swaminathan, CA
Section 11(1)(a)Section 12ASection 13(1)(c)Section 13(3)Section 2(15)Section 25

trust outside India, we find that there is no restriction under the Act to carry out charitable activities beyond the boundaries of India, but such activities can be carried out with special or general approval of the CBDT. :-9-: ITA. No:3197/Chny/2018 Since, the assessee has not started its activities, the question of looking into the violation of section

KASTHURI SREENIVASAN TRUST,CHENNAI vs. ITO, COIMBATORE

In the result, the appeal of the assessee in ITA

ITA 1913/CHNY/2014[2010-11]Status: DisposedITAT Chennai08 Jan 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Ms. R. Bhavya, AdvocateFor Respondent: Shri. A.B. Koli, IRS, JCTI
Section 10(35)Section 11Section 11(1)Section 11ASection 12ASection 143(2)Section 143(3)

Charitable Trust registered u/s.12A of the Act. For the assessment year 2010-2011 return of income was filed on 12.08.2010 and the case was selected for scrutiny followed by notice u/s.143(2) of the Act. In has received dividend income of "7,14,285/- and claimed it as exempted u/s.10(35) of the Act and issued show cause notice

M/S. MAHINDRA RESIDENTIAL DEVELOPERS LTD.,,KANCHIPURAM vs. ITO, CORPORATE WARD - 4 (1),, CHENNAI

In the result, the appeals of the assessee for AYs 2012-13, 2013-14

ITA 338/CHNY/2020[2013-14]Status: DisposedITAT Chennai06 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.870/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 & आयकर अपील सं./Ita Nos.338 & 339/Chny/2020 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr.Raghavan-For Respondent: Shri A. Sasikumar, CIT
Section 10ASection 143(2)Section 143(3)Section 80

11A did not withdraw the benefit accorded under the Income Tax Act. The assessee further submitted that the decisions cited by the Revenue including the above-mentioned decision of Hon’ble Delhi High Court (supra) was distinguishable. The assessee also filed written submissions in this regard. 14. We have heard both the parties, perused the relevant provisions