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2 results for “charitable trust”+ Section 271Bclear

Sorted by relevance

Karnataka21Hyderabad10Bangalore9Mumbai5Jaipur3Kolkata3Rajkot2Cochin2Chennai2Jodhpur1Nagpur1Patna1Raipur1Delhi1

Key Topics

Section 271B11Section 44A5Section 113Exemption2Penalty2

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

In the result, the appeal preferred by the Assessee as well as stay application is dismissed

ITA 544/COCH/2025[2009-10]Status: DisposedITAT Cochin22 Aug 2025AY 2009-10

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 250Section 271BSection 44A

charitable trust. Vide Order, dated 08/06/2017, penalty of INR.1,00,000/- was levied on the Assessee under section 271B of the Act on account

M/S.SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. THE ACIT, PALAKKAD

In the result, the appeal as well as stay application filed by the assessee are dismissed

ITA 643/COCH/2019[2009-10]Status: DisposedITAT Cochin05 Mar 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Shivadas Chettoor, FCAFor Respondent: Sri.Sudhanshu Shekhar Jha, CIT-DR
Section 11Section 143(3)Section 271BSection 44A

trust claiming exemption u/s 11 of the I.T.Act. For the assessment year 2009-2010, the claim of exemption u/s 11 of the I.T.Act was denied by the Assessing 2 SA No.97/Coch/2019 M/s.Shalom Charitable Ministries of India. Officer in the assessment concluded u/s 143(3) of the I.T.Act. The reasoning of the Assessing Officer to deny the benefit of exemption