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3 results for “disallowance”+ Section 12A(1)(b)clear

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Key Topics

Section 143(1)8Section 115Section 1485Section 1474Section 12A3Section 573Deduction3Addition to Income3Section 11(2)2Charitable Trust

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)

b) of sub-section (3) of section 11 of the Income-tax Act, 1961. The Income-tax Officer was of the opinion that the assessee was not entitled to accumulate 25% of this deemed income because permitting it to do so would amount to a double benefit to the assessee. He, therefore, assessed the entire deemed income. 3. The Tribunal

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

2
Exemption2
Disallowance2

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

B. In the second ground of appeal the assessee has raised the objection on the action of the Assessing Officer in not permitting the benefit of Section 11 and 12 of the Income Tax act. In this respect, it is submitted that as mentioned supra, the first proviso to sub-section (2) of Section 12A clearly provides that the registration

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

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

ITA 1/JAB/2021[2017-18]Status: DisposedITAT Jabalpur23 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 12ASection 28Section 57

B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against the orders of ld. CIT(A)-1, Jabalpur dated 08.07.2020. 2. The Revenue has raised the following grounds of appeal are as under:- 1. Whether on the facts and in the circumstances of the case, the Ld CIT(A) erred in deleting the addition