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

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Key Topics

Section 12A26Section 12A(1)(ac)4Section 1324Search & Seizure3Section 1482Section 143(2)2Section 372Business Income2Unexplained Money

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

1,60,00,000/-, in its return of income for A.Y. 2014-15 has shown gross total income of Rs. 300/-. Zagdu Singh Charitable Trust from whom the assessee Trust has shown a donation of Rs. 2,00,00,000/-, in its return for A.Y. 2013-14 has filed NIL gross total income. M/s Riviera Infoway Ltd from whom

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

ITA 801/IND/2024[2023-24]Status: Disposed
2
Addition to Income2
ITAT Indore
24 Apr 2025
AY 2023-24
Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

viii) of SCN During survey operations, a hard disk was\nimpounded. On analysis of impounded data, it is found that the fee\nreceived during the financial year 2018-19, 2019-20 and 2020-21 was\naccounted for in the books of accounts but the outstanding mentioned\nin \"Excel 03.09.2020\" is not accounted for in the books of accounts.\nThe total

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

section 12AA, the scope of enquiry of the Commissioner would be limited to the aforesaid extent only." (v)The decision of Krupanidhi Educational Trust Vs. DIT (E) – 152 TTJ 673, wherein it is held as under :- The DIT(E) in the order u/s 12AA(3) of the Act, do not make out any case, which can show the activities

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

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

section 12AA, the scope of enquiry of the Commissioner would be limited to the aforesaid extent only." (v)The decision of Krupanidhi Educational Trust Vs. DIT (E) – 152 TTJ 673, wherein it is held as under :- The DIT(E) in the order u/s 12AA(3) of the Act, do not make out any case, which can show the activities