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10 results for “charitable trust”+ Undisclosed Incomeclear

Sorted by relevance

Delhi211Chennai106Mumbai79Bangalore76Hyderabad64Jaipur46Cochin29Pune27Ahmedabad16Chandigarh14Kolkata10Amritsar8Agra5Nagpur5Lucknow4Patna4Surat4Raipur3Indore2Allahabad2Dehradun2Guwahati2Rajkot2Cuttack1Visakhapatnam1SC1Andhra Pradesh1Telangana1Karnataka1

Key Topics

Section 12A9Section 1486Section 11(2)6Addition to Income6Exemption5Section 1314Section 694Undisclosed Income4Section 683Section 40

VIDYA BHARATI SOCIETY FOR EDUCATION & SCIENTIFIC ADVANCEMENT,KOLKATA vs. ACIT(EXEMPTION) CIRCLE - 1(1), KOLKATA , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

undisclosed income of the assessee and further disallowed the benefit u/s. 11 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 3. Brief facts of the case, as discussed by the AO, is that the assessee society is for education and scientific advancement and filed its return of income for AY 2010-11 declaring nil income which

RADHARAMAN BEHARI TRUST,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

3
Section 133A3
Disallowance2
ITA 29/KOL/2017[]Status: Disposed
ITAT Kolkata
15 Sept 2017

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedradharaman Behari V/S. Commissioner Of Income Trust, 13, Roopchand Tax, (Exemptions), 10B, Middleton Row, 6Th Roy Street,Kolkata-007 [Pan No.Aabts 5782 L] Floor, Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 12ASection 131Section 133A

undisclosed income of certain business concerns which had found its way into the coffers of the trust in the form of donations. If at all there is any fault, it is only in the hands of the business concerns and the assessee trust cannot be faulted with at all. In fact the assessee trust had received donations for betterment

I.T.O.(EXEMPTION), WARD-1(2), KOLKATA, KOLKATA vs. BAIJNATH CHAUDHARY CHARITABLE TRUST, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 530/KOL/2022[2020-2021]Status: DisposedITAT Kolkata09 Jan 2023AY 2020-2021

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 530/Kol/2022 Assessment Year: 2020-2021 Income Tax Officer (Exemption),.............Appellant Ward-1(2), Kolkata, 5Th Floor, 10B, Middleton Row, Kolkata-700071 -Vs.- Baijnath Chaudhary Charitable Trust,....Respondent 37A, Block-B, New Alipore, South Kolkata, Kolkata-700053 [Pan: Aaatb9152E] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri Brijesh Singh, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : January 09, 2023 O R D E R

Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2022 passed for A.Y. 2020-21. 1 Assessment Year: 2020-2021 Baijnath Chaudhary Charitable Trust 2. The ld. Counsel for the assessee, at the very outset, submitted that tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50 lakhs and, therefore, in view

M/S GAURISHANKAR BIHANI,KOLKATA vs. A.C.I.T.-CIRCLE-34, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee on ground No

ITA 2691/KOL/2013[2008-2009]Status: DisposedITAT Kolkata15 Mar 2017AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

For Appellant: Shri S. Jhajharia, ARFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 133ASection 143(1)

charitable institution and its income is not chargeable to tax under the provisions of the Act. Therefore, in the instant case no tax was deductible at source under section 194-I read with section 204 comprised in Chapter XVII-B from the rent paid by the assessee to Kolkata Port Trust (KPT). This is because such rent

SUPER IRON FOUNDRY,KOLKATA vs. ACIT, CIR. 36, KOLKATA

In the result, the appeal of assessee allowed

ITA 270/KOL/2022[2014-15]Status: DisposedITAT Kolkata11 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 143(3)Section 68

charitable purposes. Thus, on the grounds mentioned in the order the tribunal came to the conclusion that the activities of the assessee society cannot be terminated to be ingenuine or it cannot be held that the their activities are not in accordance with the objects of the assessee trust. Mr. Kundalia, learned counsel for the appellant/revenue placed reliance

D.D..I.T(E) - I,KOLKATA, KOLKATA vs. ST JOHN'S DIOCESAN GIRLS HIGHER SECONDARY SCHOOL, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1079/KOL/2013[2009-10]Status: DisposedITAT Kolkata02 Jun 2017AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

Section 11(2)Section 11(5)Section 12ASection 143(3)

undisclosed income. It is further seen that in the immediately earlier and late5r AYs, the assessee himself had treated these receipts as income and claimed as accumulation u/s. 11(2) which has been allowed by the AO. the assessee could have claimed this receipt as income for this year also and claimed accumulation u/s. 11(2). It appears that

SMT. RUPAL DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

charitable trust. Learned departmental representative fails to dispute that in spite of the Assessing Officer having recorded his re-opening reasons based on assessees’ alleged shares in trusts assets going by the trust deeds claims, the department itself sought for the very trusts deeds from these assessees / beneficiaries only. Copy of the relevant clinching corresponding coming from the department

SHRI MANOJ KUMAR DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

ITA 674/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

charitable trust. Learned departmental representative fails to dispute that in spite of the Assessing Officer having recorded his re-opening reasons based on assessees’ alleged shares in trusts assets going by the trust deeds claims, the department itself sought for the very trusts deeds from these assessees / beneficiaries only. Copy of the relevant clinching corresponding coming from the department

BRAJESWARI RADHARAMAN INTERGENERATIONS HUMANITARIAN TRUST.,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1313/KOL/2023[2020-21]Status: DisposedITAT Kolkata21 Mar 2024AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 11(6)Section 12ASection 143(2)Section 2(15)Section 80G

charitable purposes. Therefore, the addition as made by AO is wrong in the facts indicated above. 10. On the other hand, ld. DR supported the order of authorities below. 11. We have heard the rival submission of the parties and perused the material available on record as well as gone through the evidence submitted by the assessee find that

M/S DHAMEJA MINING,SIKKIM vs. ITO, WD-2(4), ASANSOL, ASANSOL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 701/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Dec 2016AY 2010-2011

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)Section 194Section 40Section 69A

Charitable Trust Vs WTO & Ors. (All) 222 ITR 523] b. Special Leave petition dismissed with speaking order is declaration of law by Supreme Court - After rejection of SLP, lower Courts can review its order - Once SLP is admitted, lower Courts have no jurisdiction to review the order [Kunhayammed & Ors. Vs State of Kerala