Search: charitable trust

3 results for “charitable trust”+ Section 153A(1)(a)clear

Sorted by relevance

Key Topics

Section 119 Section 143(3)6 Section 136 Section 13(1)(c)3 Section 11(3)3 Section 12A3 Section 143(2)3 Section 13(1)3 Exemption3

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

153A dt.01.04.2008. In response, the trust filed return of income for A.Y.2001-02 to A.Y.2007-08 showing income at 'Nil' by claiming exemption u/s.11 in all the assessment years. The A.O. disallowed the exemption claimed u/s.11 for all the assessment years on the finding that the trust violated provisions of sec. 11 as well as section