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2 results for “charitable trust”+ Section 167B(1)clear

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Key Topics

Section 12A2Exemption2TDS2

LODGE OF HARMONY NO,438EC,KANPUR vs. ASSESSING OFFICER, EXEMPTION WARD, KANPUR

The appeal of the assessee stands allowed

ITA 343/LKW/2023[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Lodge Of Harmony V. The Assessing Officer No.438Ec Exemption Ward C/O P.C. Agarwal Kanpur 15/296, Govind Niwas Civil Lines, Kanpur Tan/Pan:Aaatl2285Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 09 05 2024 Date Of Pronouncement: 05 08 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 143(1)

1. Because the CIT(A) has failed to appreciate the facts and circumstances of the case and has arbitrarily held that the assessee being an AOP is not eligible for basic exemption against the income earned for the year under consideration, the order passed is bad in law, the basic exemption as claimed be allowed. 2. Because

LODGE OF HARMONY NO.438EC,KANPUR vs. A O EXAMPTION WARD, KANPUR

In the result, appeal of the assessee is partly allowed

ITA 267/LKW/2024[2018-19]Status: DisposedITAT Lucknow30 Aug 2024AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Lodge Of Harmony No.438Ec V. The Assessing Officer C/O P.C. Agarwal Exemption Ward 15/296, Govind Niwas Kanpur Civil Lines, Kanpur Tan/Pan:Aaatl2285Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 04 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12A

1. Because the CIT(A) has failed to appreciate the facts and circumstances of the case and has arbitrarily held that the assessee being an AOP is not eligible for basic exemption against the income earned for the year under consideration, the order passed is bad in law, the basic exemption as claimed be allowed. 2. Because