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2 results for “charitable trust”+ Section 13(1)(c)clear

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Key Topics

Section 143(1)8Section 115Section 1485Section 1474Section 12A2Section 11(2)2Charitable Trust2Exemption2Deduction2

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)

13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes to Rs 37,209.75. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 7 This certificate is issued at the specific request of the Trust, solely for the purpose of submission before

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

Addition to Income2

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 institution existing solely for the purpose of education their income is exempt under Section 10(23C) (iiiad) of the Income Tax Act. The direction for filing the return if the gross receipts of the institution exceeds Rs.1 Crore is inserted for the purpose of monitoring the activity of educational institution the intention of legislature is not to deny