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2 results for “charitable trust”+ Section 245D(4)clear

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Hyderabad38Kolkata18Allahabad16Pune5Jaipur2Lucknow2Varanasi2Chennai2Delhi2Indore2Mumbai1

Key Topics

Section 12A3Section 103Section 143(3)2Section 132(4)2Section 142(1)2Addition to Income2

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) (31-10-2022]\n\"63. The statements given to the Assessing officer under section 132 (4) have\nlegal force Unless the retractions are made within a short span of time, supported\nby affidavit swearing that the contents are incorrect and it was obtained under\nforce, coercion

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

ITA 685/JPR/2023[A.Y. 2016-2017]Status: DisposedITAT Jaipur10 Apr 2024
For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 10Section 11Section 11(1)(a)Section 12ASection 245D(4)

Charitable Trust is AY 2006-07 & 2007-\n08 while the case of the assessee, the assessment year involved\nis 2017-18 and the provision of the Act have been changed vide\nan amendment in Sec 11 by insertion of clause (6) by the\nFinance Act,2014 w.e.f. 01-04-2015.\"\n2. On the facts and in the circumstances