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14 results for “charitable trust”+ Section 6clear

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Key Topics

Section 14818Section 1114Section 143(1)12Section 142(1)12Exemption11Section 1549Addition to Income9Section 133A6Section 1476

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

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

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

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

Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed by the CIT (Appeals

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

Reopening of Assessment6
Survey u/s 133A6
Section 2505
ITA 245/GTY/2024[2022-23]Status: Disposed
ITAT Guwahati
09 May 2025
AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

6. For that the ld. Addl. CIT(A) was not justified in arbitrarily not allowing benefits of sections 11/12 of the Act to the assessee. 7. For that without prejudice to the above, on the facts and circumstances of the case, the net income of the appellant from running a school being loss of Rs. 1,07,491/- during

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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

section. Secondly, notice u/s 148 was issued based on the finding during the course of survey operation u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6

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)

Trust Number AACTP4550CF20221 dtd.23/06/2022, which was valid for the period commencing from 23/06/2022 upto the Assessment Year 2025-26. Copy of order in Form 10AC dtd.23/06/2022 is enclosed Trustee herewith and marked as ANNEXURE-A 4. As the appellant had been engaged in charitable activities since its inception and continued with such activities and also had the aforementioned provisional registration

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 trust and is stated to be running Educational Institutions. It filed the return of income for the A.Y. 2022-23 on 07.11.2022 disclosing Nil income after claiming exemption u/s.11 of the Act. The said return was processed by the CPC on 04.04.2023 making adjustment of Rs.4,50,33,061/-, thereby denying exemption claimed by the assessee u/s.11

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

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 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

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 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

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