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3 results for “charitable trust”+ Section 167Bclear

Sorted by relevance

Delhi18Mumbai13Ahmedabad5Pune4Hyderabad3Cuttack3Visakhapatnam2Bangalore2Lucknow2Panaji2Cochin1Jaipur1Chennai1Jodhpur1Kolkata1

Key Topics

Section 12A10Section 167B(1)6Section 323Charitable Trust3Exemption3TDS3Disallowance3Section 167B2

ABHISEK EDUCATIONAL AND CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, PRATYAKSHA KAR BHAWAN,

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 346/CTK/2024[2017-18]Status: HeardITAT Cuttack19 Nov 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Abhisek Abhisek Educational Educational & And Vs. Income Income Tax Tax Officer, Officer, Charitable Trust, Mig Charitable Trust, Mig-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. Pan/Gir No. No.Aacta 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena,Ca Revenue By : Shri Charan Dass, Sr Dr , Sr Dr Date Of Hearing : 19/11/20 2024 Date Of Pronouncement : 19/11/20 024 O R D E R Per Bench

For Appellant: Shri K.C.Jena,CAFor Respondent: Shri Charan Dass, Sr DR
Section 11Section 12ASection 154Section 167BSection 32

Charitable Religious Trust Act, 1920”, in view of the provisions of section 167B of the Act, maximum marginal rate was not be applied

DR NARAYAN PRASAD DAS MEMORIAL CHARITABLE PUBLIC TRUST,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

ITA 74/CTK/2026[2023-24]Status: DisposedITAT Cuttack26 Feb 2026AY 2023-24

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

Section 12ASection 167B(1)

trust, the provisions of section 167B(1) of the Act would not apply in the case of the assessee. The Assessing Officer is directed to apply the normal rate of tax. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 26/02/2026. sd/- (MADHUSUDAN SAWDIA) JUDICIAL MEMBER Cuttack, Dated: 26/02/2026 *Ranjan

PRADEEP KUMAR SAHOO,KUNDI MOHANTYPADA vs. INCOME TAX OFFICER, WARD BHADRAK

In the result, appeal of the assessee is allowed

ITA 47/CTK/2026[2017-18]Status: DisposedITAT Cuttack25 Feb 2026AY 2017-18

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

Section 12ASection 167B(1)

trust, the provisions of section 167B(1) of the Act would not apply in the case of the assessee. The Assessing Officer is directed to apply the normal rate of tax. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 26/02/2026. sd/- (MADHUSUDAN SAWDIA) JUDICIAL MEMBER Cuttack, Dated: 26/02/2026 *Ranjan