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2 results for “charitable trust”+ Section 02clear

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Key Topics

Section 143(1)9Section 117Section 12A3Exemption2

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 trust registered under the Income tax Act, 1961 and enjoying benefits of section 11 and 80G of the Act. For the Asstt. Year 2016-17, the assessee has filed its return of income on 28.10.2016 declaring Rs.2,31,725/-, The return of income was processed under section 143(1) of the Act by intimation order dated 30.3.2018, wherein income

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

ITA 100/JAB/2022[2018-19]Status: DisposedITAT Jabalpur14 Sept 2023AY 2018-19
For Appellant: Sri Rahul Bardia.CA. ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 11Section 119(2)Section 12ASection 139Section 143(1)Section 154

section 11 not given and can not be disallowed u/s 143(1) being disputable by the CPC as not being prima facie disallowable and treating the same as gross income for levying the tax Rs. 349690/-.Relied on Serum Institute case (2018) TTJ 0820 (Rune Trib) and Shri Guru Singh Sabha (2018) 068 ITR (Trib) 0394 Delhi ITAT. 5) That