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33 results for “charitable trust”+ Section 10(23)(vi)clear

Sorted by relevance

Karnataka464Delhi325Mumbai257Bangalore137Chennai98Jaipur96Hyderabad93Ahmedabad73Pune67Kolkata67Chandigarh66Lucknow33Indore30Allahabad21Cuttack20Calcutta16Amritsar16Rajkot16Visakhapatnam15Surat14Raipur11Agra10Nagpur10Telangana9Cochin9Varanasi7Jodhpur7Patna7SC6Dehradun5Kerala5Punjab & Haryana4Rajasthan4Andhra Pradesh2Panaji2Ranchi2T.S. THAKUR ROHINTON FALI NARIMAN1Jabalpur1Guwahati1

Key Topics

Section 1197Section 2(15)56Section 12A41Exemption24Addition to Income24Section 6921Section 14819Section 143(3)18Section 1516

SMT.SATYAWATI MEMORIAL EDUCATIONAL AND CHARITABLE TRUST,FAIZABAD vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the Assessee is allowed

ITA 68/LKW/2021[NA]Status: DisposedITAT Lucknow22 Aug 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Smt. Satyawati Memorial Educational V. The Cit (Exemption) & Charitable Trust Lucknow Satyawati Sadan, 4/4/326 Khaswaspura, Ayodhya Road Faizabad Tan/Pan:Aajts7143K (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 25 07 2022 Date Of Pronouncement: 22 08 2022 O R D E R

For Appellant: Shri Shailendra Mishra, AdvocateFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 10

charitable purposes and to incur expenditure in connection therewith. n) To help in the preservation of useful animals. 15. In its written submissions filed before us, the Applicant Trust has stated that the activities of the Trust has been solely confined to the running of Educational Institutions and that no other activity mentioned in the objects of the Trust have

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Showing 1–20 of 33 · Page 1 of 2

Natural Justice15
Survey u/s 133A15
Section 14713

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

23, 24, 164, 165, 210 & 211 has been pronounced on 08/06/2022 and detailed order has been passed dealing therein the grounds of Cross Objections taken by the Revenue as well as the grounds of appeal taken by the assessee. We find that the grounds taken by the Revenue in the Cross Objections in these appeals are similar to the additional

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

23, 24, 164, 165, 210 & 211 has been pronounced on 08/06/2022 and detailed order has been passed dealing therein the grounds of Cross Objections taken by the Revenue as well as the grounds of appeal taken by the assessee. We find that the grounds taken by the Revenue in the Cross Objections in these appeals are similar to the additional

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

23, 24, 164, 165, 210 & 211 has been pronounced on 08/06/2022 and detailed order has been passed dealing therein the grounds of Cross Objections taken by the Revenue as well as the grounds of appeal taken by the assessee. We find that the grounds taken by the Revenue in the Cross Objections in these appeals are similar to the additional

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

ITA 186/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power to make rules- Section 55 of UPUPDA. viii. Without prior approval of State Government, no regulations and bye laws can be made - Section 56 and Section 57 of UPUPDA. Learned counsel

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

ITA 185/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power to make rules- Section 55 of UPUPDA. viii. Without prior approval of State Government, no regulations and bye laws can be made - Section 56 and Section 57 of UPUPDA. Learned counsel

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

ITA 164/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Mar 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power to make rules- Section 55 of UPUPDA. viii. Without prior approval of State Government, no regulations and bye laws can be made - Section 56 and Section 57 of UPUPDA. Learned counsel

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

ITA 163/LKW/2019[2014-15]Status: DisposedITAT Lucknow10 Mar 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power to make rules- Section 55 of UPUPDA. viii. Without prior approval of State Government, no regulations and bye laws can be made - Section 56 and Section 57 of UPUPDA. Learned counsel

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

ITA 439/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Mar 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power to make rules- Section 55 of UPUPDA. viii. Without prior approval of State Government, no regulations and bye laws can be made - Section 56 and Section 57 of UPUPDA. Learned counsel

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted vide Finance Act, 2002 with effect from 01.04.2003. Thus, a blanket exemption which was granted to the Respondent and similar other institutions created by the state governments, was taken away by a conscious decision of the Parliament. The intent was very clear and explicit that these

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted vide Finance Act, 2002 with effect from 01.04.2003. Thus, a blanket exemption which was granted to the Respondent and similar other institutions created by the state governments, was taken away by a conscious decision of the Parliament. The intent was very clear and explicit that these

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted vide Finance Act, 2002 with effect from 01.04.2003. Thus, a blanket exemption which was granted to the Respondent and similar other institutions created by the state governments, was taken away by a conscious decision of the Parliament. The intent was very clear and explicit that these

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted vide Finance Act, 2002 with effect from 01.04.2003. Thus, a blanket exemption which was granted to the Respondent and similar other institutions created by the state governments, was taken away by a conscious decision of the Parliament. The intent was very clear and explicit that these

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted vide Finance Act, 2002 with effect from 01.04.2003. Thus, a blanket exemption which was granted to the Respondent and similar other institutions created by the state governments, was taken away by a conscious decision of the Parliament. The intent was very clear and explicit that these