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3 results for “charitable trust”+ Section 250clear

Sorted by relevance

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Key Topics

Section 1010Section 143(1)8Section 12A6Section 115Section 405Section 143(1)(ii)5Section 12A(1)(b)3Exemption3Section 2502Charitable Trust

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

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

2
Disallowance2
Addition to Income2

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 27/DDN/2026[2016-17]Status: DisposedITAT Dehradun13 Mar 2026AY 2016-17
Section 10Section 12ASection 143(3)Section 148Section 250

250 of the Income Tax Act, 1961 [“the Act"]\nagainst the order dated 07.12.2018 passed u/s 143(3) Of the Act\npertaining to Assessment Year 2016-17.\n2. Before us, Ld.AR for the assessee submits that as per section\n10(23C)(iiiad), annual receipts are to be considered for the purposes\nof allowing exemption to the educational institutions. Ld.AR submits

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

250 of the Income Tax Act 1961 passed by ADDL/JCIT (A)-2 CHENNAI, Office of Commissioner of Income Tax Appeal is against the law and on facts of the case. 2. That ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/- made by assessing officer