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2 results for “charitable trust”+ Section 260clear

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Key Topics

Section 12A5Section 10B4Section 1482Section 276C2Exemption2

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147
Section 148
Section 92C

charitable trust had expired on 22-9-1992 was not noticed by the Income Tax Officer. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

SRI MANIKYA VARADARAJA SWAMY TEMPLE ,CHITTOOR vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Appeal is treated as allowed for statistical purposes in above terms

ITA 787/HYD/2019[0]Status: DisposedITAT Hyderabad12 Jul 2021

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

For Appellant: Shri E.Phalgunakumar, ARFor Respondent: Smt. Amisha Gupt, DR
Section 12ASection 139Section 2(15)Section 276C

Section 12AA registration to the assessee as under: :- 2 -: “The assessee filed application in Form No.10A seeking registration u/s.12A of the Income Tax Act, 1961 ('the Act' in short) on 30.09.2018. 2. Thus, a notice dated 07.02.2019 was issued to the applicant, to the address mentioned in Form 10A, to appear and produce its original Memorandum of Association (MoA)/trust