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3 results for “charitable trust”+ Section 77clear

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Key Topics

Section 13914Section 12A6Section 270A4Section 114Section 1544Section 12(1)(ba)4Section 139(1)2Section 143(1)2Charitable Trust

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

ITA 189/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 May 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

77 (Guj) (ii) Navbharat Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section

2
Exemption2
Addition to Income2
Limitation/Time-bar2

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

77 (Guj) (ii) Navbharat Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

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

Section 270ASection 270A(9)(a)Section 9

charitable or religious trusts or institutions. The case of the assessee was selected for limited scrutiny for the reason ‘large claim of depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings in terms of reply dated 05.08.2021 assessee stated that in the return of income filed, inadvertently deprecation was claimed