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16 results for “reassessment”+ Section 12Aclear

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Key Topics

Section 1042Charitable Trust14Section 2634Section 12A4Section 692Section 1472Section 112Reassessment2

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

reassessment order passed u/s.147 of the Act submitted that the registration u/s.12AA of the Act was granted to the assessee by the Commissioner of Income Tax, Sambalpur vide his order dated 28.5.2013 w.e.f. 29.11.2012. He submitted that sub- section (2) of Section 12A

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69

reassessment was issued after the registration u/s.12AA of the Act granted by the ld.Pr.CIT(E) and in terms of the provision of sub-section (2) of Section 12A

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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 10

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section