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3 results for “charitable trust”+ Section 40aclear

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Delhi71 Mumbai45 Chennai23 Bangalore21 Chandigarh15 Amritsar11 Visakhapatnam11 Pune10 Kolkata10 Jaipur10 Ahmedabad8 Surat8 Rajkot6 Cuttack4 Hyderabad3 Indore2 Nagpur2 Jodhpur1 Dehradun1 Agra1 Karnataka1 Patna1 Telangana1 Varanasi1

Key Topics

Section 12A4 Section 143(3)3 Section 13(1)(c)3

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

ITA 1633/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 Jul 2024AY 2006-07

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Shakeer Ahamed, DR

Section 143Section 143(3)Section 263Section 40Section 40A(2)(b)Section 80I

section 40A(2)(b) of income tax Act is applicable for the transactions between the assessee company and the Rama Naidu Charitable trust

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 entity to do the operations but they have given the operations to the persons specified u/s. 13(3) of the Income Tax Act, 1961. It is important to note that this observation is not correct as the payment by the appellant, SCEC has been made to another trust M/s. Sri Kalyan Chakravarthy Memorial Educational Trust (SKCMET) and the said

SOCIETY FOR ECONOMIC DEVELOPMENT ,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

In the result, the appeal filed by the assessee is allowed for

ITA 1825/HYD/2019[NA]Status: DisposedITAT Hyderabad06 Sept 2022

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarm/S. Society For Economic Vs. Cit(E) Development 2Nd Floor(Annexe) 504, Sahithi Aracade, Aaykar Bhawan Besides S.R.Nagar Police Basheerbagh Station, Sanjeeva Reddy Hyderabad-500 004 Nagar, Hyderabad-500 038 Pan : Aakas3955M (Appellant) (Respondent) Assessee By: Shri Narayana, P.S., Ca Revenue By: Shri Solgy Josat Kottaram,Cit-Dr Date Of Hearing: 04.08.2022 Date Of Pronouncement: 06.09.2022

For Appellant: Shri Narayana, P.S., CAFor Respondent: Shri Solgy Josat

Section 12ASection 13Section 17Section 2(15)

Trust is mandatory. As per the Registration Act, the lease of immovable property for more than one year has to be registered. However, the assessee has not registered the same. In view of the above and relying on various decisions, he held that the assessee is not entitled to grant Registration u/s. 12AA of the Act. He accordingly rejected