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2 results for “charitable trust”+ Addition to Incomeclear

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Key Topics

Section 260A2Section 1482Section 12A2Exemption2Addition to Income2

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/29/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

charitable purposes during the year under assessment comes to Rs.5,55,50,896/- and the same is added back to the taxable income of the assessee-trust. 9. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), Shimla against the re-opening of the case as well as against the additions

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/31/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

charitable purposes during the year under assessment comes to Rs.5,55,50,896/- and the same is added back to the taxable income of the assessee-trust. 9. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), Shimla against the re-opening of the case as well as against the additions