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10 results for “charitable trust”+ Section 15clear

Sorted by relevance

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Key Topics

Section 14818Section 1112Section 142(1)12Section 143(1)10Section 1548Exemption8Addition to Income7Section 133A6Section 1476

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

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

Charitable Trust vs. ITO(Exemption) (supra), we find that though the audit report has been uploaded after the filing of return of income but the said report has been signed by the auditor on 28.10.2018 and the copy of this report is placed I.T.A. Nos.: 245/GTY/2024 Assessment Year: 2022-23 S.B. Bhattacharjee Memorial Trust for Children Education

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

Reopening of Assessment6
Survey u/s 133A6
Section 139(1)4
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

15% of such surplus income and be taxed accordingly. 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

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

15% of such surplus income and be taxed accordingly. 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

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

15% of such surplus income and be taxed accordingly. 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

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

15% of such surplus income and be taxed accordingly. 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

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

15% of such surplus income and be taxed accordingly. 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

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

15% of such surplus income and be taxed accordingly. 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

INCOME TAX OFFICER, SHILLONG vs. THE LITTLE STARS TRUST, ASSAM

In the result, the appeal of the Revenue is dismissed

ITA 64/GTY/2024[2022-23]Status: DisposedITAT Guwahati20 Jan 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.64/Gty/2024 Assessment Year : 2022-23

For Appellant: NoneFor Respondent: Shri Kausik Ray
Section 11Section 139(1)Section 143(1)Section 250

charitable or religious purposes in India during that year, and (b) Rs. 13,67,198/- set apart for application to religious purposes, not exceeding 15% of the income derived from property held under trust wholly for such purposes. These amounts align with the exemption claimed by the appellant in the Income Tax Return for Assessment Year 2022-23. The Little

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

charitable purposes and, therefore, the entire receipts of Rs. 1,84,40,933/- were claimed as exempt u/s 11 of the Act. An intimation u/s 143(1) of the Act was issued raising a demand of Rs. 79,85,960/-. The order was erroneous in the opinion of the assessee as the revenue expenditure at page 20, the Annexure-Schedule

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

charitable purposes and, therefore, the entire receipts of Rs. 1,84,40,933/- were claimed as exempt u/s 11 of the Act. An intimation u/s 143(1) of the Act was issued raising a demand of Rs. 79,85,960/-. The order was erroneous in the opinion of the assessee as the revenue expenditure at page 20, the Annexure-Schedule