Search: charitable trust

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Section 12A10 Section 12A(1)(ac)6 Section 1474 Section 143(3)4 Section 153C3 Reassessment3 Reopening of Assessment3 Disallowance3

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

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 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)

section 12AB(4) w.e.f. 01.04.2022 by Finance Act, 2022 would not apply retrospectively: (i) ITAT, Bangalore in Amala Jyothi Vidya Kendra Trust Vs. PCIT (Central) (2024) 162 taxmann.com 41 (Bangalore – Trib), order dated 16.04.2024 (ii) ITAT, Jaipur in Centre for Development Communication Trust Vs. CIT, Exemption (2024) 168 taxmann.com 90 (Jaipur – Trib.), order dated 03.06.2024 (iii) ITA Delhi

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

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

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE