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10 results for “charitable trust”+ Section 10clear

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Key Topics

Section 14818Section 142(1)12Exemption9Addition to Income9Section 12A7Section 143(1)6Section 133A6Section 1476Reopening of Assessment

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

The appeal of the Revenue is dismissed

ITA 304/GTY/2025[2021-22]Status: DisposedITAT Guwahati04 Dec 2025AY 2021-22

Bench: The Ld. Cit(A) Where After A Detailed Finding The Assessee Could Succeed. The Said Finding Deserves To Be Extracted:

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250

charitable organisation registered under Section 12A of the income-tax Act. 1961. For AY 2021-22 1 filed its return within the extended due date on 31 03:2022 vide ack no 566353530310322 declaring Gross Receipts of Rs 4,50,80,892/- of which 3.37,97,943/- was towards voluntary contribution forming part of corpus (being amount collected as contribution

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

6
Survey u/s 133A6
Section 115
Section 80G(5)5

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

10. For that after accepting the fact that the returned income was NIL, the ld. Addl. CIT(A) was not justified in not deleting the arbitrarily charged interest u/s 234C of the Act at Rs. 1,40,188/-, which is not in accordance with the law. 11. For that the impugned order having been passed in gross violation of principles

NATIONAL INSTITUTE FOR TEACHER EDUCATION,KHETRI vs. INCOME TAX OFFICER, WARD 1(4), GUWAHATI , GUWAHATI

In the result, the appeal filed by the assessee is allowed

ITA 16/GTY/2024[2017-18]Status: DisposedITAT Guwahati10 Jan 2025AY 2017-18

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 10Section 144Section 250Section 272B

Section 10(23C)(iiiad) of the Act for the impugned A.Y. are as under: “Any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed.” 4.4. The assessee submitted that

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

ITA 125/GTY/2025[2023-24]Status: DisposedITAT Guwahati25 Aug 2025AY 2023-24

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 154Section 80GSection 80G(5)

charitable activities, details of donations, declarations, etc. 7. Despite the appellant's full compliance and submission of all details as requisitioned vide notice dtd.30/12/2022, the Ld. CIT(E), Kolkata, vide order dtd.27/01/2023, rejected the appellant's application filed in Form 10AB for registration under clause (iii) of the first proviso to Section

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 122/GTY/2020[2015-16]Status: DisposedITAT Guwahati20 Jul 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 123/GTY/2020[2016-17]Status: DisposedITAT Guwahati20 Jul 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 124/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Jul 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 119/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 120/GTY/2020[2013-14]Status: DisposedITAT Guwahati20 Jul 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 121/GTY/2020[2014-15]Status: DisposedITAT Guwahati20 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

10. The assessee vide letter dated 20.12.2019 pointed out the proviso to section 12A(2) of the I. T. Act 1961 and claimed that provision of section 11 and 12 shall apply in its case and no action u/s 147 can be initiated in view of the said proviso. In this regard it is pointed out here that