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2 results for “charitable trust”+ Section 10(29)clear

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Key Topics

Section 12A14Section 405Section 113Section 143(3)2Section 1272Exemption2

M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 131/DDN/2025[2024-25]Status: DisposedITAT Dehradun17 Oct 2025AY 2024-25
Section 127Section 127(2)(a)Section 12ASection 132Section 143(3)

Trust v. CTT-1 & Ors SLP(C) No.\n13968/2015 dated 21.10.2016. It is mandatory required that the order passed under\nSection 127(2) of the Act that the senior authority must be in agreement to the said\ntransfer of assessing officer. The absence of disagreement doesn't meet the requirement\nof provisions of the Act. Hence, the order under Section

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

10,250/-, in the course of assessment framed on 19.11.2019 and upheld in the lower appellate discussion. 4. That being the case, the Revenue could hardly dispute the clinching fact that the assessee/appellate; who happens to be the registered trust, is already entitled for section 11 exemption; and, therefore, we are of the considered view that such a disallowance made