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7 results for “charitable trust”+ Section 32clear

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Key Topics

Section 14818Section 142(1)12Exemption7Addition to Income7Section 133A6Section 1476Reopening of Assessment6Survey u/s 133A6Section 143(1)

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

32,77,170/- was raised. The CPC, Bangaluru while processing the appellant’s return of income for the AY 2022-23 filed on 07/11/2022, denied grant of exemption claimed u/s 11 of the Income-tax Act, 1961 in the return of income filed u/s 139(1) of the Act due to the fact that that the appellant failed to furnish

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

3
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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable

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

trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income (as discussed in Para 8)…………………… Rs. 19,53,089.00 Less: Amount of Income allowed as set apart for Application to Charitable or religious purpose to the extent of 15% is.. Rs. 2.92,963.00 Rs.16,60,126.00 Income chargeable