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4 results for “capital gains”+ Section 80G(5)(iv)clear

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Mumbai151Delhi78Bangalore65Kolkata45Pune27Ahmedabad24Chennai22Lucknow13Hyderabad13Rajkot11Chandigarh9Ranchi7Jaipur5Cochin4Nagpur4Amritsar4Agra3Indore3SC3Surat3Cuttack2Raipur1Dehradun1Telangana1Jodhpur1Jabalpur1

Key Topics

Section 80G21Section 80G(5)10Section 12A(1)(ac)4Section 2633Exemption2Limitation/Time-bar2Deduction2

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

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

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;] (iii) ……. 5. The Commissioner of Income Tax (Exemption),Pune in the case of the Assessee held that the Activities of the Assessee had commenced in 18/01/2014, hence the assessee was liable to make application for Approval u/s 80G of the Act to file

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

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

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;] (iii) ……. 5. The Commissioner of Income Tax (Exemption),Pune in the case of the Assessee held that the Activities of the Assessee had commenced in 18/01/2014, hence the assessee was liable to make application for Approval u/s 80G of the Act to file

M/S.KALYAN JEWELLERS INDIA LTD,THRISSUR vs. THE ACIT, THRISSUR

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

ITA 744/COCH/2019[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Shaji Sreejith, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 145(1)Section 263Section 5(1)Section 80GSection 80G(4)

iv), (v), (vi), (via) and (vii) of clause (a) and in clause (b) & (c) of sub-section(2) to section 80G exceeds ten percent of adjusted gross total income, then the amount in excess of ten percent of adjusted gross total income shall be ignored. In this case the adjusted gross total income as per section 80G

M/S.KERALA STATE INDUSTRIAL DEV CORPN LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

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

ITA 142/COCH/2017[2012-13]Status: DisposedITAT Cochin07 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 135Section 263Section 37Section 37(1)

IV-D I.T.A. No.142/Coch/2017 has to be considered. In the case of assessee, it was found that the expense was for a noble cause being free education of girl child. According to the CIT, this explanation has no bearing on the income of the assessee as it has not gone into augmentation of profits. According