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91 results for “charitable trust”+ Section 10(23)(c)clear

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Key Topics

Addition to Income68Section 13252Section 1052Search & Seizure50Section 153C45Section 12A45Section 139(1)41Section 6938Exemption

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1724/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Showing 1–20 of 91 · Page 1 of 5

32
Section 1130
Section 80I15
Depreciation9
ITA 1877/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1723/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1722/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1879/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1726/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1725/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1880/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1881/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1878/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 271/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 326/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

charitable object or for carrying on trade, business or commerce or service in relation to such trade, etc ; (c) Rendition of service or providing any article or goods, by such boards, authority, corporation, etc , on cost or nominal mark-up basis would ipso facto not be activities in the nature of business, trade or commerce or service in relation

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 1199/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri RV. Chalam, C.AFor Respondent: Shri B. Balakrishna, CIT-DR
Section 11Section 11(1)(a)Section 12(1)Section 12ASection 143(2)Section 143(3)Section 144

23 taxman.com 323 (Del)] it was held that amount spent outside India for participating in a fare held outside India cannot be treated as application of income of trust for purpose of section 11(1)(a). The Hon'ble 1TAT observed that if the income of die trust can be applied even outside India so long as the charitable purposes

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 445/HYD/2023[2022-23]Status: DisposedITAT Hyderabad28 Jun 2024AY 2022-23

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

For Appellant: Shri A.V. Raghu Ram, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 34

charitable or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 319/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

C)/10(23C)/20-19-20 dated 10.12.2019 a detailed show cause was sent to the assessee asking it to explain why the society's registration u/s.12A should not be cancelled and also why the approval u/s.10(23C) should not be withdrawn. The reasons specified in the show cause are as under: "The societies are required to maintain regular books of accounts

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

C)/10(23C)/20-19-20 dated 10.12.2019 a detailed show cause was sent to the assessee asking it to explain why the society's registration u/s.12A should not be cancelled and also why the approval u/s.10(23C) should not be withdrawn. The reasons specified in the show cause are as under: "The societies are required to maintain regular books of accounts

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

C)/10(23C)/20-19-20 dated 10.12.2019 a detailed show cause was sent to the assessee asking it to explain why the society's registration u/s.12A should not be cancelled and also why the approval u/s.10(23C) should not be withdrawn. The reasons specified in the show cause are as under: "The societies are required to maintain regular books of accounts

AURORA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 318/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

C)/10(23C)/20-19-20 dated 10.12.2019 a detailed show cause was sent to the assessee asking it to explain why the society's registration u/s.12A should not be cancelled and also why the approval u/s.10(23C) should not be withdrawn. The reasons specified in the show cause are as under: "The societies are required to maintain regular books of accounts

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

charitable society enjoying the benefit of Sec. 12 has no relevancy to determine whether the income of the society was used for the benefit of the specified persons u/s. 13(3) of the IT Act, in violation of the provisions of Sec. 13(1)(c), 13(2)(c) and 13(2)(g) of the IT Act. 5. In the facts

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

c) of sub-section (1) or clause (b) of sub-section (1) of Section 12AA of the Act, as the case may be, and subsequently, the Pr.CIT or CIT has noticed the occurrence of one or more specified violations during any previous year or a reference has been received from the A.O. under the 2nd Proviso to Section