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3 results for “charitable trust”+ Section 147clear

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Key Topics

Section 12A12Section 26312Section 1110Section 143(3)4Exemption3Section 11(1)(d)2Condonation of Delay2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

section 2(15) of the I.T.Act, 1961 the total taxable income comes to Rs.6,71,88,566/-.” 8. In view of the aforesaid, he held that the assessment order passed u/s 147 r.w.s 143(3) of the Act in assessee’s own case for AY 2012-13 on 12.12.2019 was erroneous insofar as it was pre- judicial to the interest

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

ITA 294/JODH/2019[2016-17]Status: Disposed
ITAT Jodhpur
22 Aug 2023
AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income