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7 results for “charitable trust”+ Demonetizationclear

Sorted by relevance

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Key Topics

Section 1120Section 12A13Section 1013Exemption7Section 143(1)5Section 1445Section 69A5Section 1394Deduction4Section 263

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18
Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P

demonetization period and on finding that the assessee has not filed any return of AY 2017-18, issued a notice dated 27.12.2017 u/s 142(1)(i) requiring the assessee to file return of income of AY 2017-18. However, the assessee did not file any return. Then, the AO took assessee's case for assessment u/s 144. During proceedings

3
Cash Deposit3
Demonetization3

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

ITA 313/IND/2025[2017-18]Status: DisposedITAT Indore30 Sept 2025AY 2017-18
Section 10Section 10ASection 131Section 139Section 139(1)Section 142(1)Section 144Section 270ASection 80A

demonetization period, issued notice u/s 142(1) calling the assessee\nto file return but the same remained uncompiled by assessee. During\nfurther proceedings, the assessee filed audited accounts (Para 2 of\nassessment-order), however, the follow-up notices issued by AO u/s 142(1)\nalso remained uncompiled by assessee. Ultimately, the AO issued a summon\nu/s 131 to the President

SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the Assessee is allowed

ITA 123/IND/2022[2017-18]Status: DisposedITAT Indore17 Apr 2023AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 11(1)(a)Section 12ASection 2(15)Section 263Section 80G

Charitable Objective fulfillment and we were required to draw books of accounts on true and fair view based on actually what expenditure we made during the year. The total payment of Rs. 1,60,11,308/- was made during the year and remaining cheques for Rs. 14,17,774/- became non usable after 90 days from the date of issuance

SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

ITA 353/IND/2025[2017-2018]Status: DisposedITAT Indore27 Nov 2025AY 2017-2018
Section 115BSection 12ASection 144Section 69A

Trust dedicated solely\nto religious and charitable objectives.\n15. During FY 2016-17, the Appellant received corpus donations for temple construction totaling Rs.\n42,75,350/- in cash and Rs.31,31,131/- by cheque from the Patni Group. Due to demonetization

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

ITA 102/IND/2022[2017-18]Status: DisposedITAT Indore26 Dec 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

Section 11Section 12ASection 143(2)Section 143(3)Section 263

trust engaged in charitable purposes. It submitted return of income declaring a total income of Rs. Nil, which was subjected to scrutiny and statutory notices u/s 143(2) / 142(1) were issued. Finally, the Ld. AO completed the assessment u/s 143(3) accepting the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and observed that

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

ITA 612/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19
Section 11Section 12ASection 12A(2)Section 139(4)Section 143(1)Section 143(1)(a)

charitable purpose of advancing education.\nThe AO, based on an information from AIMS Module of ITBA regarding cash\ndeposited by assessee in bank a/c during demonetization period, issued\nnotice dated 28.11.2017 u/s 142(1) calling the assessee to file return of AY\n2017-18 by 28.12.2017. The assessee failed to comply with such notice.\nSubsequently, the AO issued query notices

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

ITA 319/IND/2024[2017-18]Status: DisposedITAT Indore27 Dec 2024AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

Section 11Section 12ASection 144

charitable purpose of advancing education. The AO, based on an information from AIMS Module of ITBA regarding cash deposited by assessee in bank a/c during demonetization period, issued notice dated 28.11.2017 u/s 142(1) calling the assessee to file return of AY 2017-18 by 28.12.2017. The assessee failed to comply with such notice. Subsequently, the AO issued query notices