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6 results for “charitable trust”+ Section 28clear

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Key Topics

Section 153D20Section 143(1)8Section 153A8Exemption6Addition to Income6Section 115Section 12A5Section 405Section 143(1)(ii)5

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

trust under Section 11. The disallowance made 4 | P a g e under Section 40(a) will only go to enhance the business profit of an assessee whose income is assessable under section 28 and not otherwise. Hence, provisions of section 40(a) are not applicable in case of charitable

Charitable Trust5
Section 104
Search & Seizure4

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 170/DDN/2019[2011-12]Status: DisposedITAT Dehradun22 Dec 2023AY 2011-12
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 169/DDN/2019[2010-11]Status: DisposedITAT Dehradun22 Dec 2023AY 2010-11
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 167/DDN/2019[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 168/DDN/2019[2009-10]Status: DisposedITAT Dehradun22 Dec 2023AY 2009-10
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

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)

Trust in ITA No.3533/Mum/2023 wherien vide order dated 07.05.2024 the appeal was allowed in favour of the assessee by condoning the delay caused in filing of Form 10B. Accordingly, ld. AR requested to allow the exemption u/s 12A to the assessee. 5. On the other hand, Ld. DR vehemently supported the orders of the lower authorities and requested to confirm