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9 results for “charitable trust”+ Section 234Bclear

Sorted by relevance

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Key Topics

Section 1132Section 12A15Section 2(15)8Section 13(3)8Section 13(1)(c)8Deduction7Section 153C6Section 14A6Section 37(1)6Business Income

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

charitable society. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

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

6
Exemption5
Addition to Income3

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

charitable society. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 456/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 455/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 458/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 457/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

ITA 196/IND/2016[2007-08]Status: DisposedITAT Indore18 Jul 2019AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

Section 11(2)Section 12Section 12ASection 132Section 153CSection 234B

Charitable Trust has raised following grounds of appeal in IT(SS)ANos.195 & 196/Ind/2017 for A.Y. 2008-09 & 2009-10: “That the entire proceeding of assessment by invoking provisions of section 153C is without jurisdiction and the same is bad in law. That the Ld. CIT(A)/AO erred in denying benefit of deduction u/s 11(2) of the Act. That

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

ITA 270/IND/2023[2013-14]Status: DisposedITAT Indore31 Jul 2024AY 2013-14

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

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

Charitable Trust 79800 M.P. Nagar Vyapari Utsav Samiti 2100 AIM for Seva 18000 TOTAL 441500 8. Ld. AR prayed that these donations even if not allowable u/s 37(1), the assessee is entitled for deduction u/s 80G of the Act. Therefore, he made a limited prayer to remand this issue to AO for giving deduction u/s 80G after factual verification

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

ITA 269/IND/2023[2012-13]Status: DisposedITAT Indore31 Jul 2024AY 2012-13

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

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

Charitable Trust 79800 M.P. Nagar Vyapari Utsav Samiti 2100 AIM for Seva 18000 TOTAL 441500 8. Ld. AR prayed that these donations even if not allowable u/s 37(1), the assessee is entitled for deduction u/s 80G of the Act. Therefore, he made a limited prayer to remand this issue to AO for giving deduction u/s 80G after factual verification