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3 results for “charitable trust”+ Section 12A(1)(ac)clear

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Key Topics

Section 1548Section 143(1)6Section 12A4Section 12A(1)(ac)4Section 2502Section 112Disallowance2Natural Justice2Rectification u/s 1542

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 41/GTY/2024[2020-21]Status: DisposedITAT Guwahati20 Jan 2025AY 2020-21

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

Section 11Section 12ASection 143(1)Section 154Section 250

Trusts and institutions already registered to apply afresh under section 12A(1)(ac)(i) of the Act. The assessee is an existing institution registered u/s 12AA vide order dated 14.11.2014 issued by the CIT, Jorhat. The assessee applied for fresh registration on Page 4 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 42/GTY/2024[2021-22]Status: DisposedITAT Guwahati20 Jan 2025AY 2021-22

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

Section 11Section 12ASection 143(1)Section 154Section 250

Trusts and institutions already registered to apply afresh under section 12A(1)(ac)(i) of the Act. The assessee is an existing institution registered u/s 12AA vide order dated 14.11.2014 issued by the CIT, Jorhat. The assessee applied for fresh registration on Page 4 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society

SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs. ITO W-1(2), GUWAHATI, CHRISTIAN BASTI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 142/GTY/2024[2023-24 ]Status: DisposedITAT Guwahati20 Jan 2025

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.142/Gty/2024 Assessment Year : 2023-24

For Appellant: NoneFor Respondent: Shri Sanjay Jha
Section 12ASection 12A(1)(ac)

Charitable Trust formed in the year 1995. The Sishu Bikash Kendra assessee was granted provisional registration u/s.12A on 28.02.2023. Thereafter, the assessee filed application in Form No.10AB u/s.12A(1)(ac)(iii) of the Act for grant of regular registration on 26.10.2023. In order to verify the genuineness of the activities of the assessee trust, ld.CIT(Exemption) issued a notice