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3 results for “charitable trust”+ Section 271Cclear

Sorted by relevance

Karnataka21Delhi7Kolkata3Agra1

Key Topics

Section 201(1)8Section 194L8Section 2014Section 403Deduction3TDS3Section 271C2Section 194A2Section 143(3)2Section 197(1)2Penalty2

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

In the result, both the appeal of the assessee are allowed for statistical purposes

ITA 1256/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2021AY 2011-2012

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

Section 194ASection 194LSection 201Section 201(1)Section 271C

charitable trust, set up in the year 1939, doing significant public service. During the relevant period, the assessee has made several payments, in respect of book binding charges, printing charges, advertisement and publicity and bus hire charges etc, but had not deducted tax at source from these payments. On these facts, the Assessing Officer required the assessee to show cause

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

In the result, both the appeal of the assessee are allowed for statistical purposes

ITA 1032/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2021AY 2011-2012

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

Section 194ASection 194LSection 201Section 201(1)Section 271C

charitable trust, set up in the year 1939, doing significant public service. During the relevant period, the assessee has made several payments, in respect of book binding charges, printing charges, advertisement and publicity and bus hire charges etc, but had not deducted tax at source from these payments. On these facts, the Assessing Officer required the assessee to show cause

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1107/KOL/2014[2009-2010]Status: DisposedITAT Kolkata11 Jul 2018AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsiyan, Adv. (AR)For Respondent: Shri P. K. Srihari, CIT(DR)
Section 12ASection 143(3)Section 197(1)Section 40

trust registered u/s 12AA of the act. The assessee admits patients fro general ailments in its hospital but occasionally if they require services of Neuro doctors/ surgeons, they are referred to NNC and NNC raises bill on the assessee company. On the other hands, patients of NNC are also admitted in the assessee hospital and as and when these patients