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3 results for “charitable trust”+ Section 271Bclear

Sorted by relevance

Karnataka21Hyderabad10Bangalore9Mumbai5Jaipur3Kolkata3Rajkot2Cochin2Chennai2Jodhpur1Nagpur1Patna1Raipur1Delhi1

Key Topics

Section 26310Section 44A9Section 271B6Section 143(3)5Section 102Section 112Penalty2

BHARTIYA SHIKSHA PRACHAR SAMITI TONK,MADHAV KUNJ, MADHYAMIK SARASWATI VIDHYA MANDIR YAG KE BALAJI, TONK vs. DCIT(E), CIRCLE, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 193/JPR/2023[2012-13]Status: DisposedITAT Jaipur05 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 10Section 11Section 11ASection 12ASection 143(3)Section 147Section 148Section 2Section 271BSection 44A

charitable society and is not carrying out any business and has been claiming exemption u/s 11A of the Act, the penalty us 271B of the Act cannot be levied Furthermore, when there is no computation of profits and gains of the business or profession as part of the total income, the assessee society is not amenable to section 44AB

ASHUTOSH BHARGAVA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 20/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Jan 2022AY 2016-17
For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(3)Section 263Section 271BSection 44ASection 54E

Charitable Trust [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty

PANKAJ MANI KULSHRESHTHA,JAIPUR vs. ITO, WARD-3(5), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 19/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 Mar 2025AY 2017-18

Bench: The Hearing.”

For Appellant: Shri Vikash Yadav, AdvocateFor Respondent: Sh. Gautam Singh Choudhary, Addl.CIT a
Section 143(3)Section 250(6)

section 115BBE of the Income Tax Act by the AO.. Nothing has been filed by the appellant to substantiate his ground of appeal and rebut the finding of the A.O. during the course of appellate proceedings also. It is seen that the appellant is habitual defaulter and did not reply to the appeal notice issued during the course