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2 results for “charitable trust”+ Section 234clear

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Key Topics

Section 80G4Section 113Section 2502Section 12A2Charitable Trust2Exemption2Natural Justice2

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

ITA 278/JODH/2023[2022-23 to 2026-27]Status: DisposedITAT Jodhpur10 Nov 2023

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

Section 12Section 12A(1)(ac)Section 80GSection 80G(5)

234, the other in Indian Chamber of Commerce v. CIT [1975] 101 ITR 796 and the third in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 7 Bhamashah Sundarlal Daga Charitable Trust [A] l/[1980] 2 Taxman 501, where the speech made by the Finance Minister, while introducing the exclusionary clause in section

SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

ITA 305/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur28 Mar 2025AY 2017-2018

Bench: Hearing On The Case.

For Appellant: Shri Amit Kothari (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 11Section 11(1)(a)Section 12ASection 143(2)Section 250

charitable objects. The assessee Trust is duly registered with Rajasthan Public Trust Act, 1950. 2.2 However, in respect of registration under section 12A(a)/12AA, it was explained that the assessee had applied for registration but the same had been rejected by the CIT (E) and appeal is pending against the said order before the ITAT. The AO has observed