Search: charitable trust

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Section 10A5 Section 112 Deduction2 Addition to Income2

DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 10ASection 115J

Charitable Trust, 308 ITR 161 (SC); and iii) Moolchand Khairati Ram Trust vs. DIT(E), 377 ITR 650 (Del). 34. The ld. Counsel for the assessee submitted that all the four undertakings, i.e., Noida SEZ, Nagpur SEZ, Coimbatore SEZ and Uppal SEZ were eligible undertakings wherein deduction claimed stood duly allowed and, therefore, once the deduction was granted

RAM SHARAN KHAJANI DEVI MEMORIAL CHARITABLE SOCIETY,DELHI vs. ITO, WARD-35(1), DELHI

Accordingly, appeal filed by the assessee is allowed

ITA 2026/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Apr 2022AY 2017-18

Bench: Shri Rama Kanta Panda[Assessment Year: 2017-18

Section 10B(5)Section 11Section 11(1)Section 11(1)(a)Section 11bSection 12A(1)(b)Section 143(1)

Charitable Society Delhi High Court in the case of CIT Vs. Web Commerce (India) (P) Ltd. (supra), has held that provisions of Section 10B(5) are directory and not mandatory and once the audit report is filed before the framing of the assessment, requirement of the provision stands complied. Relevant observation of the Hon’ble High Court reads as under