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6 results for “charitable trust”+ Section 3(31)clear

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Key Topics

Section 12A13Section 143(1)9Section 117Section 80G(5)6Exemption6Section 80G4Section 80G(5)(vi)3Section 12A(1)(ac)2Section 102

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

Charitable Trust2
Addition to Income2

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

31 March of every asstt. year, I e. For the A.Y. 2018-19- 31.03.2019 and thus 10B form filed On 26.02.2020, the delay is within 365 days should have been condoned relying on the CBDT circular No. 6/2020 dt 19.02.2020 4) That the Comm. (appeals) erred in not adjudicating the ground of corpus donation Rs. 15,02,000,the only

LATE SMT SAMPAT BAI JAIN SMRITI SAMITI RUPESH JAIN ABHINAV X RAY, M G ROAD SATNA,SATNA vs. COMMISSIONER OF INCOME TAX -EXEMPTION WARD, JABALPUR(M.P), JABALPUR

In the result, the assessee’s appeal is dismissed as not maintainable

ITA 35/JAB/2022[2017-18]Status: DisposedITAT Jabalpur31 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 119(2)(b)

charitable trust, directed against the Order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 15/03/2022, refusing to condone the delay in filing of Form-10, i.e., for availing exemption u/ss. 11 & 12 of the Act. 2. The ld. CIT (Exemption) has in exercise of its power u/s. 119(2)(b), refused to condone

ACHARIYA SHREE VIDHYA SAGAR DAYODAY PASHU SEVA KENDRA TENDUKHEDA DAMOH,VIDHYA NAGAR TENDUKHEDA DAMOH vs. COMMISSIONER (EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

ITA 31/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

3 of the assessment order, wherein it was recorded that the assessee had furnished all bills and vouchers and documentary and photography proof of charitable activities undertaken by it during the year. It had also furnished sample letters of donations given by the donors. The ld. AO on page 4 of his assessment order vide para 5.5 had recorded

ACHARYA SHREE VIDHYASAGAR DAYODAY PASHU SEWA KENDRA TENDUKHEDA DAMOH,TENDUKHEDA DAMOH vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

ITA 32/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

3 of the assessment order, wherein it was recorded that the assessee had furnished all bills and vouchers and documentary and photography proof of charitable activities undertaken by it during the year. It had also furnished sample letters of donations given by the donors. The ld. AO on page 4 of his assessment order vide para 5.5 had recorded

DIVYA JYOTI SHIKSHA SAMITI,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

section 80G(5)(vi) of the Income Tax Act, 1961 (‘the Act’). The CIT(E) vide order dated 28-02-2019 rejected the said application. 1 | P a g e Divya Jyoti Shiksha Samiti v. CIT (Exemptions) 2.2 The principal ground cited by the ld. CIT(E) for the said rejection is that the society is generating huge surpluses