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11 results for “charitable trust”+ Section 92clear

Sorted by relevance

Karnataka452Mumbai274Delhi234Chennai107Bangalore105Jaipur74Ahmedabad69Chandigarh53Pune45Cochin39Kolkata28Visakhapatnam27Hyderabad24Calcutta16Allahabad16Lucknow16Surat12Amritsar11Indore11Telangana8Cuttack7Agra7Nagpur3Patna3Rajasthan3Rajkot3SC2Jodhpur2Ranchi1Raipur1Andhra Pradesh1Dehradun1Jabalpur1

Key Topics

Section 143(1)14Section 1113Section 1012Section 12A9Section 143(3)8Section 80G8Exemption8Disallowance7Section 2(15)6Addition to Income

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

92,826/- and gross expenditure at Rs.39,63,67,098/- and capital expenditure at Rs.21,22,84,057/-. Ld. Assessing Officer also observed that in the balance sheet under the head corpus funds a sum of Rs.14,06,75,754/- was shown to be received as donation during the year towards corpus funds. Mayank Welfare society ITANos.232 & 776/Ind/2018/17

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore
6
Section 1395
Deduction4
29 Oct 2021
AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

92,826/- and gross expenditure at Rs.39,63,67,098/- and capital expenditure at Rs.21,22,84,057/-. Ld. Assessing Officer also observed that in the balance sheet under the head corpus funds a sum of Rs.14,06,75,754/- was shown to be received as donation during the year towards corpus funds. Mayank Welfare society ITANos.232 & 776/Ind/2018/17

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN

In the result, the appeal of the revenue stands dismissed

ITA 22/IND/2015[2009-10]Status: DisposedITAT Indore30 May 2017AY 2009-10

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 12ASection 2(24)(iia)

Charitable Trust vs. CIT (1988) 172 ITR 373 (SC) it was held by the Bombay High Court that even ACIT vs.Ujjain Shikshan Sangh Samiti ignoring the amendment to section 12, which means that even before the word appearing to parenthesis in the present section 12, it cannot be (1991) 189 ITR 5 (Bom). The position after the amendment

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

ITA 706/IND/2017[00]Status: DisposedITAT Indore09 Aug 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

Section 12ASection 80GSection 80G(5)(ii)Section 80G(5)(iii)

charitable 2 Shridhar Gyan Prasar Pramarthik . objects however the current activities are primarily religious in nature. The trust has constructed and is maintaining a temple name ‘Balaji Mandir’ at Zeerapur, Rajgarh (MP) which also has not a prayer hall where yoga and medical camp is organized occasionally. The perusal of income and expenditure accounts

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

ITA 870/IND/2016[2011-12]Status: DisposedITAT Indore31 Oct 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

section 250 of the Income-Tax Act, 1961 passed by the learned Indore Development Authority ITANos.847 870 & 1355/Ind/2016 Commissioner of Income-Tax (Appeals)-II, Bhopal, pertaining to the assessment year 2011-12 in response to the appeal filed against the Assessment Order passed by the Assistant Commissioner of Income- Tax, 5(1) Exemption, Bhopal 1.That, the Ld. CIT(A) grossly

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

ITA 847/IND/2016[2011-12]Status: DisposedITAT Indore31 Oct 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

section 250 of the Income-Tax Act, 1961 passed by the learned Indore Development Authority ITANos.847 870 & 1355/Ind/2016 Commissioner of Income-Tax (Appeals)-II, Bhopal, pertaining to the assessment year 2011-12 in response to the appeal filed against the Assessment Order passed by the Assistant Commissioner of Income- Tax, 5(1) Exemption, Bhopal 1.That, the Ld. CIT(A) grossly

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

ITA 1355/IND/2016[2012-13]Status: DisposedITAT Indore31 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Section 11Section 12ASection 139Section 143(2)Section 143(3)Section 38Section 6

section 250 of the Income-Tax Act, 1961 passed by the learned Indore Development Authority ITANos.847 870 & 1355/Ind/2016 Commissioner of Income-Tax (Appeals)-II, Bhopal, pertaining to the assessment year 2011-12 in response to the appeal filed against the Assessment Order passed by the Assistant Commissioner of Income- Tax, 5(1) Exemption, Bhopal 1.That, the Ld. CIT(A) grossly

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

92,760/- for the assessment year 2014-15 is arbitrary excessive and high under the facts and circumstances of the case as the entire income has been taxed without any deduction of expenditure incurred by the appellant.” 4 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. 3. Briefly stated, the facts of the case are that the assessee filed its return of income

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

92,760/- for the assessment year 2014-15 is arbitrary excessive and high under the facts and circumstances of the case as the entire income has been taxed without any deduction of expenditure incurred by the appellant.” 4 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. 3. Briefly stated, the facts of the case are that the assessee filed its return of income