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53 results for “charitable trust”+ Section 10(24)clear

Sorted by relevance

Delhi647Mumbai594Karnataka478Chennai327Bangalore282Ahmedabad204Jaipur185Pune184Kolkata124Hyderabad107Chandigarh94Lucknow57Cochin54Indore53Amritsar46Cuttack46Allahabad43Visakhapatnam36Rajkot30Surat29Nagpur29Raipur21Telangana17Calcutta16Agra15Jodhpur12SC12Patna9Varanasi6Dehradun6Kerala5Punjab & Haryana4Panaji4Ranchi3Rajasthan3Guwahati3Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Orissa1

Key Topics

Section 12A117Section 1192Section 143(3)46Section 1041Exemption37Section 2(15)25Disallowance25Addition to Income24Section 143(1)21

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

24 Chirayu Charitable Foundation Appeal by the assessee to the donor for giving donation. (Seized document) 13.3. It is submitted that with respect to donation received of Rs. 16000000 from Thakur Educational Trust, the CIT/AO doubted the genuineness of donation on the ground that the said trust has shown income of Rs. 300 only. In the case of Zagdu Singh

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

ITA 801/IND/2024[2023-24]Status: Disposed

Showing 1–20 of 53 · Page 1 of 3

Deduction21
Section 80G(5)18
Section 26313
ITAT Indore
24 Apr 2025
AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

10 or clause (ii) or clause (iii) of sub-section (4) of section 12AB:" [Emphasis supplied] 11. Thus, referring to above amendments/developments in the Act, Ld. AR made a straightforward submission that the concept of “specified violations" in section 12AB(4); the 2nd proviso to section 143(3) empowering the AO to make a reference to PCIT(Central

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

charitable in nature therefore, the provisions of section 13(1)(b) would be attracted in the case of the assessee. Further, CIT(E) has observed that the objects of the assessee confined to benefit to only Muslim community and therefore, it would be covered by restriction u/s 13(1)(b) of the Act even though it functions for public benefit

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated the th October, 2014.” [CLPB 163-164] 1. This notification came

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated the th October, 2014.” [CLPB 163-164] 1. This notification came

SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

ITA 849/IND/2018[-]Status: DisposedITAT Indore28 Sept 2020

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

Section 11Section 12ASection 143(3)Section 2

Charitable Trust under the provisions of sections 11 to 13 of the Income Tax Act 1961, may please be noted.(P.P. 24 to 32 of the paper book) 4) The present Trustees and the Auditors of this trust are 3rd/ 4th generation, in a very long period of 75 years after the institution of this trust in the year

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

24. The petitioner does not cater to the lowest or marginalized section of the society, but Government, public sector and private sector manufacturers and traders. No fee is charged from users and beneficiaries like stockiest, whole sellers, government department etc. while a nominal fee is only paid by the manufacturer or marketing agencies i.e. the first person who installs

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

24. The petitioner does not cater to the lowest or marginalized section of the society, but Government, public sector and private sector manufacturers and traders. No fee is charged from users and beneficiaries like stockiest, whole sellers, government department etc. while a nominal fee is only paid by the manufacturer or marketing agencies i.e. the first person who installs

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

ITA 480/IND/2024[2023-24]Status: DisposedITAT Indore29 Nov 2024AY 2023-24

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

Section 12ASection 13(1)(b)Section 253(5)

charitable and religious activities, the restrictive provision of section 13(1)(b) is not applicable as held by Hon’ble Jurisdictional High Court in CIT Vs. Dawoodi Bohra Jamat (2009) 317 ITR 342 (MP). (ii) That the present-trust has been created on 10.11.1960 as is mentioned in the first line of trust-deed itself [Page 24 of Paper-Book

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

24 M.P. Cricket Association and Kochi Tusker to organize IPL matches. Hence by no stretch of imagination it can be assumed that the activities of the assessee association were not commercial in nature as defined in proviso to section 2(15) of the I. T. Act. 4.1.5.2.8 As regards the assessee’s activity and nature of receipts it is also

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Act and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. Thus firstly as per above notification and provisions

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 422/IND/2022[2011-12]Status: DisposedITAT Indore31 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 425/IND/2022[2016-17]Status: DisposedITAT Indore31 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 423/IND/2022[2013-14]Status: DisposedITAT Indore31 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

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

trust or any university or other educational institution or any hospital or other medical institution referred to in sub- clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, shall be deemed to be the income of such person of the previous year in which it is so applied