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4 results for “charitable trust”+ Section 36(1)(va)clear

Sorted by relevance

Delhi11Chandigarh9Ahmedabad9Jaipur7Bangalore5Indore4Kolkata3Mumbai2Hyderabad1Cochin1Lucknow1Chennai1

Key Topics

Section 1115Section 14A6Section 37(1)6Section 12A5Section 143(1)5Section 1544Section 143(3)4Deduction4Section 2632Exemption

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

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year, the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

2
Disallowance2

SHRI VISHWAMITRA SHIKSHAN SAMITI,INDORE vs. ITO 5(1) , INDORE

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

Section 11Section 12ASection 139(1)Section 143(1)

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year, the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

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