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3 results for “charitable trust”+ Section 138clear

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Key Topics

Section 12A12Section 80J7Section 80G4Section 80G(5)4Section 143(1)3Exemption3Section 112Charitable Trust2

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

ITA 138/IND/2023[00]Status: DisposedITAT Indore19 Dec 2023

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

Section 11Section 12ASection 80GSection 80G(5)

138 & 139/Ind/2023 Divya Sadhana Charitable CIT (Exemption), Trust, Circle बनाम/ Vijay Nagar, Bhopal Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AADTD0589L Assessee by Shri Anil Kamal Garg and Shri Arpit Gaur, ARs Revenue by Ms.Simran Bhullar, CIT DR Date of Hearing 31.10.2023 Date of Pronouncement 19.12.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: The captioned

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

ITA 139/IND/2023[00]Status: DisposedITAT Indore19 Dec 2023

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

Section 11Section 12ASection 80GSection 80G(5)

138 & 139/Ind/2023 Divya Sadhana Charitable CIT (Exemption), Trust, Circle बनाम/ Vijay Nagar, Bhopal Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AADTD0589L Assessee by Shri Anil Kamal Garg and Shri Arpit Gaur, ARs Revenue by Ms.Simran Bhullar, CIT DR Date of Hearing 31.10.2023 Date of Pronouncement 19.12.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: The captioned

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

ITA 306/IND/2025[2023-24]Status: DisposedITAT Indore13 Jan 2026AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 143(1)Section 250Section 44ASection 80J

138 OF 1990 FEBRUARY 26, 1996. 3. On the facts and circumstances of the case and in law the Ld. J-CIT(A) erred in considering the fact that assessee has filed the original form 10DA before filling of the Income Tax return as the assessee was eligible to claim the exemption u/s 80JJAA on the basis of new employees