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3 results for “charitable trust”+ Section 133Aclear

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Key Topics

Section 12A8Section 2604Section 260A2Section 13(1)(c)2Section 2(15)2Section 10(23)(c)2Section 143(1)2Section 133A2Exemption2Deduction

THE COMMISSIONER OF INCOME TAX (EXEM) vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

ITA/231/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

charitable activity of education. The assessee’s returns were processed under Section 143(1) of the Act and scrutiny assessments were concluded for both the assessment years in question. During the pendency of the assessment proceedings, a survey under Section 133A of the Act was conducted at the assessee’s premises on 16.07.2011. Certain documents were impounded. Pursuant

2
Survey u/s 133A2

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

ITA/230/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

charitable activity of education. The assessee’s returns were processed under Section 143(1) of the Act and scrutiny assessments were concluded for both the assessment years in question. During the pendency of the assessment proceedings, a survey under Section 133A of the Act was conducted at the assessee’s premises on 16.07.2011. Certain documents were impounded. Pursuant

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

charitable entity belonging to the Azim Premji Group, to 4 be held as a part of the corpus of Trust. This gift was contemporaneously disclosed to the stock exchanges and this information was also disseminated to the public at large. This gift was also specifically disclosed in the audited accounts of the petitioner for the year ending 31.03.2014. The face