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6 results for “charitable trust”+ Deductionclear

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Key Topics

Section 4014Section 12A11Section 143(1)9Section 118Section 107Section 43B6Section 1485Addition to Income5Section 1544

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

ITA 105/JAB/2022[2019-20]Status: DisposedITAT Jabalpur14 Sept 2023AY 2019-20
For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Rajesh Kumar Gupta.Sr.DR
Section 11Section 143(1)Section 143(3)Section 234BSection 234C

deduction under section and 12 the failed to furnish audit No.10B with return of been discussed and appreciated the assessee by observing the assessee did the same was available both during assessment the substantially complied with relevant provisions findings of ld.CIT(Aare under has the instant case appellant/assessee a charitable trust

Deduction4
Exemption4
Disallowance3

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

charitable institution and is registered under section 12A vide order dated 22.07.1999 and accordingly has claimed exemption under section 11 of the Income Tax Act. Copy of registration certificate under section is enclosed as page no 28 of this reply. In lieu of above said registration assessee trust has rightly claimed the deduction

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

Charitable Vs. The Income Tax Officer, Trust Exemption Pandurna, Chhindwara (MP)- Jabalpur (MP)-482001. 480334. PAN:AAATR8939D (Appellant) (Respondent) Appellant by Shri G. N. Purohit, Advocate Respondent by Shri Rahul Padha, JC-2 O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.235/JBP/2025 has been filed by the assessee for assessment year

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

ITA 148/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

deduction for the purposes of computation of income of such undertakings under the head 'Profits & Gains of Business or Profession' in respect of: I.T.A. Nos 148 & 149/JAB/2024 Assessment Year:2014-15 3 1. Royalty, license fee, service fee, privilege fee, service charge or any other name whatever called if such royalty etc. is exclusively levied on a State Government Undertaking

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

ITA 149/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

deduction for the purposes of computation of income of such undertakings under the head 'Profits & Gains of Business or Profession' in respect of: I.T.A. Nos 148 & 149/JAB/2024 Assessment Year:2014-15 3 1. Royalty, license fee, service fee, privilege fee, service charge or any other name whatever called if such royalty etc. is exclusively levied on a State Government Undertaking

SRI GURUTEGH BAHADUR EDUCATION SOCIETY ,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, , BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 95/JAB/2022[2022-23]Status: DisposedITAT Jabalpur22 Sept 2023AY 2022-23

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalesri Gurutegh Bahadur Vs Cit (Exemption), Education Society, 1, Sri Bhopal. Gurutegh Bahadur Khalasa College, Mahanadda, Nagpur Road, Jabalpur, Madhya Pradesh-482002. (Appellant) (Respondent) Pan No.Aaeas6226R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Section 12ASection 12A(1)(ac)

charitable purpose" under the Act and in conformity with the requirement of continuity of registration. 8- The Trust/ Society/ Non Profit Company shall maintain accounts regularly and shall get these accounts audited in accordance with the provisions of the section 12A(1)(b) of the Income Tax Act, 1961. Separate accounts in respect of each activity as specified in Trust