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40 results for “charitable trust”+ Section 35(2)(ab)clear

Sorted by relevance

Karnataka102Mumbai82Bangalore46Chennai40Delhi40Chandigarh29Cochin27Jaipur27Hyderabad19Ahmedabad16Cuttack16Pune15Indore12Kolkata10Lucknow7Agra6Kerala5Dehradun4Varanasi2Rajasthan1Rajkot1SC1Surat1T.S. THAKUR ROHINTON FALI NARIMAN1Telangana1Jodhpur1Visakhapatnam1Punjab & Haryana1

Key Topics

Section 270A32Section 14832Section 153C21Section 271A18Section 12A14Section 14414Section 13214Section 1113Charitable Trust12

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1618/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

35,33,650/- for the asst. year 2020-21. Also, furnish the following details in connection with corpus donation received for the asst. years 2014-15 to 2020-21: S.No Asst. year Name & Amount Address of donation of Corpus donor(s) Contact No. Date of receipt of donation/corpus donation JAYARAMAN SARAVANAN DC/ACIT CENT CIR 1(3) CHENNAI 5. A letter

Showing 1–20 of 40 · Page 1 of 2

Addition to Income12
Exemption11
Natural Justice8

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1620/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

35,33,650/- for the asst. year 2020-21. Also, furnish the following details in connection with corpus donation received for the asst. years 2014-15 to 2020-21: S.No Asst. Name & Amount of Corpus Date of receipt of year Address of donation donation donation/corpus donor(s) donation Contact No. JAYARAMAN SARAVANAN DC/ACIT CENT CIR 1(3) CHENNAΙ

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1619/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

35,33,650/- for the asst. year 2020-21. Also, furnish the following details in connection with corpus donation received for the asst. years 2014-15 to 2020-21: S.No Asst. Name & Amount of Corpus Date of receipt of year Address of donation donation donation/corpus donor(s) donation Contact No. JAYARAMAN SARAVANAN DC/ACIT CENT CIR 1(3) CHENNAΙ

SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

ITA 2416/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

35 Further, in our view, there is no question of concurrent jurisdiction of the JAO and the FAO for issuance of notice under Section 148 of the Act or even for passing assessment or reassessment order. When specific jurisdiction has been assigned to either the JAO or the FAO in the Scheme dated 29th March, 2022, then

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

ITA 2417/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

35 Further, in our view, there is no question of concurrent jurisdiction of the JAO and the FAO for issuance of notice under Section 148 of the Act or even for passing assessment or reassessment order. When specific jurisdiction has been assigned to either the JAO or the FAO in the Scheme dated 29th March, 2022, then

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2693/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2695/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2691/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2687/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

section 143(3) or under section 147 of the Act and such concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, concluded assessment is being sought to be reopened beyond four years, ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri