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4 results for “charitable trust”+ Section 12(1)(ba)clear

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Key Topics

Section 1116Section 2(15)6Section 12A5Section 1544Deduction4Section 143(1)3Section 194J3Section 194C3Exemption3TDS

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

ba) …………….. (c) ……………… (d) …………….. shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to ten per cent of such sum as income-tax on income comprised

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

In the result, both the appeals of the assessee i

3
Section 11(1)(a)2
Charitable Trust2
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)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

Section 11Section 12ASection 143Section 143(1)Section 154

ba) of the IT Act. If the appellant fails to file their return within the due date or time allowed in the statute and also failed to furnish necessary forms in support of their claims made in their return, their deduction or exemption claim cannot be allowed u/s 143(1) of the Act. It is not a debatable issue