Search: charitable trust

2 results for “charitable trust”+ Section 195clear

Sorted by relevance

Key Topics

Section 114 Section 119(2)(b)2 Section 119(2)2 Section 12A2 Section 143(1)2 Charitable Trust2 Exemption2

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

In the result, the appeal of the assessee is allowed

ITA 199/CTK/2025[2023-24]Status: DisposedITAT Cuttack16 Jul 2025AY 2023-24

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Orissa Evangelistic Trust Ito, Exemption Ward, Cuttack Association, Aaykar Bhavan, Shelter Chhak At-Kesharpur, Buxi Bazar, Tulsipur, Cuttack, Vs. Cuttack-753001 Odisha-753008 (Appellant) (Respondent) Pan No. Aaato0708P Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

For Appellant: Shri SK Sarangi, ARFor Respondent: Shri Nishanth Rao B, DR

Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)

Charitable Trust -vs. ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon'ble Jurisdictional High Court in the case of CIT-vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR