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93 results for “charitable trust”+ Section 10(23)(vi)clear

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Key Topics

Section 12A72Addition to Income64Section 1054Section 80G51Section 153C45Section 13245Search & Seizure43Section 139(1)41Section 69

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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 93 · Page 1 of 5

38
Exemption30
Section 1118
Deduction10
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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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)

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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)

23 lakhs, it had increased to 1,86,440 on 31 03 2012 Likewise, there was an exponential growth in the students appearing in the examination - in 2005, it was 2,96,294, and on 31 03 2012, it had increased to 10,70,839 Apparently, the Institute conducts distance education courses and also conducts classroom instruction facilities These

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

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

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

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

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

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

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

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

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

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

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

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

Section 12A

vi) of clause (ac) of sub-section (1) of section 12A on that date. (3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub-section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated

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

vi) of clause (ac) of sub-section (1) of section 12A on that date. (3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub-section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated

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

charitable or religious purposes outside India. It was further held that the words "in India" appearing in section ll(l)(a) and the words "outside India" appearing in section 11(l)(c) qualified the word "applied" appearing in these provisions and not the words "said purposes." 8. Thus, it is well settled law that the expenditure incurred by the trust

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 864/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

vi) of clause (ac) of sub-section (1) of section 12A on that date. (3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub-section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated