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

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

charitable institutions, it applied for fresh registration and was granted registration on Form No. 10AC by the ld. CIT (Exemption) which was valid from AY 2021-22 to AY 2026-27. In the written submissions filed in the course of appeal for AY 2021-22 (which is a fact applicable for the A.Y. 2020-21 as well), the assessee

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

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

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

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

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

charitable trust, who had filed a return of income declaring income of Rs. 8,66,800/-, after claiming exemption u/s 11 of the Act amounting to Rs. 16,56,00,042/-. Admittedly, the assessee had filed Form 10B on 10.02.2021, whereas the due date for filing of the said Form was 15.01.2021. Thereafter, the Ld. AO-CPC denied the exemption

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

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

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

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

12A of the Income Tax Act, 1961, is wholly unjustified. The Appellant has been consistently claiming exemption under Section 11 for the past assessment years and continues to claim exemption under Section 11 even in the current assessment year, and the same is being accepted by the Department, reflecting the consistency of its charitable status and compliance. The Society