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3 results for “charitable trust”+ Section 272clear

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Key Topics

Section 11(1)(a)11Section 365Section 12A2Section 36(1)(viia)2

SHREE RAM TRUST,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 2496/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 May 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm ]

Section 11(1)Section 11(1)(a)Section 11(1)(d)

charitable purposes under section 11 (1 )(a) of the Act at 15 per cent. of the gross receipts following the decision of the Income­tax Appellate Tribunal Special Bench in the case of Bai Sonabai Hirji Agiary Trust v. ITO [2005] 272

JAN PRIYA TRUST ,KOLKATA vs. I.T.O.(EXEMPTION)-1(1), KOLKATA

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 903/KOL/2019[2012-13]Status: DisposedITAT Kolkata
21 Oct 2020
AY 2012-13

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2012-13 Jan Priya Trust Vs. Income-Tax Officer (Exemption), Ward- (Pan: Aaatj0335M) 1(1), Kolkata.

Section 11Section 11(1)(a)Section 12A

charitable purposes under section 11 (1 )(a) of the Act at 15 per cent. of the gross receipts following the decision of the Incometax Appellate Tribunal Special Bench in the case of BaiSonabaiHirjiAgiary Trust v. ITO [2005] 272

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)
Section 28Section 36Section 36(1)Section 36(1)(viia)

272 ITR 53 (P & H), wherein it was held that the claim for deduction u/s.36(1)(viia)(a) of the ITA No.1199/Kol/2012 &1282/Kol/2012- Allahabad Bank A.Y.2008-09 Act cannot be greater than the amount debited to the profit and loss account as provision. 7. Aggrieved by the order of the CIT(A), the Assessee has raised ground No.1 & 2 before