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69 results for “charitable trust”+ Section 12Aclear

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Mumbai1,141 Delhi828 Pune528 Ahmedabad460 Bangalore405 Kolkata296 Jaipur288 Chennai278 Hyderabad185 Amritsar137 Chandigarh132 Lucknow125 Surat112 Rajkot111 Cochin105 Indore96 Visakhapatnam96 Cuttack69 Karnataka58 Nagpur55 Raipur38 Agra36 Jodhpur35 Patna24 Panaji18 Ranchi17 Guwahati14 Telangana14 Calcutta13 Allahabad12 Varanasi12 Jabalpur11 Dehradun10 Punjab & Haryana7 SC7 Rajasthan5 Kerala4 Orissa2 Himachal Pradesh2 Andhra Pradesh1

Key Topics

Section 12A164 Section 1164 Section 1064 Section 80G61 Exemption47 Charitable Trust38 Section 143(1)35 Section 2(15)28 Section 26323 Section 13(1)(d)

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021

Showing 1–20 of 69 · Page 1 of 4

12

Limitation/Time-bar7

AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR

Section 120Section 12ASection 254(2)

Trust uls 12A is granted. Thus sections 11 and 12 have no applicability at the stage of registration u/s 12AA of the Act. Thus the only criteria to be fulfilled by the Applicant Assessee for the purpose of its Registration u/s 12A of the Act is to prove that it has been established for charitable

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR, BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10

For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR

Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

section 12A leads to exemption from payment of Income-tax. Therefore, it goes without saying that such an organization will have to measure up to the strict parameters laid down in the Act to continue to enjoy the benefit of exemption from payment of Income-tax, failing which it may be deprived of its registration as a charitable institution

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12

For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR

Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

section 12A leads to exemption from payment of Income-tax. Therefore, it goes without saying that such an organization will have to measure up to the strict parameters laid down in the Act to continue to enjoy the benefit of exemption from payment of Income-tax, failing which it may be deprived of its registration as a charitable institution

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

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

ITA 134/CTK/2015[2007-08]Status: DisposedITAT Cuttack06 Jun 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Kunal Singh, CIT DR

Section 11Section 12ASection 147Section 194ASection 201(1)Section 40

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 323/CTK/2017[2009-10]Status: DisposedITAT Cuttack06 Dec 2019AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: S/Shri S.K.Tulsyan/Digat Dash, ARsFor Respondent: Shri S.M.Keshkamat, CIT, DR

Section 11Section 12ASection 2(15)Section 4(3)

12A of the Act from 1998-99 to 2008-09. At thus juncture, we are in agreement with the contention of ld counsel that as per section 11(1)(a) of the Act the lease rent incomes from the property held under the trust are wholly for charitable

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

ITA 325/CTK/2015[2009-10]Status: DisposedITAT Cuttack18 Jan 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 11Section 12ASection 2(15)Section 288A

trust or otherwise to feed charity would not disentitle or negate the claim of engagement in charitable purpose defined under Section 2 15 For the application of Section 2(15) to charitable entity engaged in "any other object of general public utility ", various Hon 'ble Courts have earlier held profit motive' and 'an element of reciprocity in business transactions