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5 results for “disallowance”+ Charitable Trustclear

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Key Topics

Section 143(1)14Section 1114Section 12A8Section 1548Disallowance4Section 2503Exemption3Addition to Income3Natural Justice3Section 143(1)(a)

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

disallowance and a demand of Rs. 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

JAMIA DINEEA MANCHURIA MADRASSA,GOALPARA, ASSAM vs. ACIT CIR-2, GUWAHATI, GS ROAD, GUWAHATI

In the result, the appeal of the assessee is allowed

2
Deduction2
Rectification u/s 1542
ITA 242/GTY/2024[2021-2022]Status: DisposedITAT Guwahati28 Jul 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Jamia Dineea Manchuria Acit, Cir-2, Guwahati Madrassa Aayakar Bhavan, Christian Joybhumchunari, Goalpara- Basti, G.S. Road, Vs. 783129, Assam Assam-781005 (Appellant) (Respondent) Pan No. Aabaj2071J Assessee By : Shri Rajkumar Agarwala, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 28.07.2025

For Appellant: Shri Rajkumar Agarwala, ARFor Respondent: Shri Sanjay Jha, DR
Section 11Section 139(1)Section 143(1)

disallowing the claim of deduction u/s 11 of the Act by the ld. CIT (A) was only late filing of Form 10B while the due date of filing the Form 10B was 15.02.2022. The said for was filed on 04.03.2022 well before processing of the return. Now, the issue before us is whether there was late filing of audit form

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

ITA 304/GTY/2025[2021-22]Status: DisposedITAT Guwahati04 Dec 2025AY 2021-22

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

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

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

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

disallowance Page 2 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society. of Rs 1,43,26,742/- was made for a reason which was patently wrong and erroneous. For that the appellant urges leave to add to, modify or withdraw any ground of appeal, before or at the time of hearing

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

disallowance Page 2 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society. of Rs 1,43,26,742/- was made for a reason which was patently wrong and erroneous. For that the appellant urges leave to add to, modify or withdraw any ground of appeal, before or at the time of hearing