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4 results for “charitable trust”+ Section 151Aclear

Sorted by relevance

Chennai38Chandigarh7Agra5Mumbai4Rajkot2Hyderabad1Karnataka1

Key Topics

Section 80G15Section 1110Section 11(2)10Section 1477Section 1486Section 148A5Section 151A4Section 143(3)3Reopening of Assessment3Addition to Income3Exemption2

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT 2(2)(1), MUMBAI, AAYKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5037/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

For Respondent: Mr. Sunil Bhandari &
Section 143(3)Section 147Section 148Section 148ASection 151ASection 80G

151A of the Act. b) Specific Query raised during earlier assessment b) Specific Query raised during earlier assessment proceedings u/s proceedings u/s 143(3) and complete disclosure made by the Appellant Assessee 143(3) and complete disclosure made by the Appellant Assessee 143(3) and complete disclosure made by the Appellant Assessee Appellant Assessee had made complete disclosure

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEMPTION)-WARD-1(4), MUMBAI

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6558/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Dec 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

151A of the Act and is thus bad in law. 3. That on the facts and circumstances of the case and in law the Ld. National Faceless Appeal Centre (NFAC) has erred in confirming order of A.O. holding that the CSR fund received by the Appellant amounting to Rs. 15,65,17,000/- is to be treated as income under

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEM) WARD 1(4), MUMBAI

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6557/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

151A of the Act and is thus bad in law. 3. That on the facts and circumstances of the case and in law the Ld. National Faceless Appeal Centre (NFAC) has erred in confirming order of A.O. holding that the CSR fund received by the Appellant amounting to Rs. 15,65,17,000/- is to be treated as income under

ANAND GOVIND PARAB,MUMBAI vs. ASSESSING OFFICER ASSESSMENT UNIT INCOME TAX DEPARTMENT DELHI, MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 4705/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Nov 2024AY 2015-16

Bench: Shri Om Prakash Kant, Am & Shri Rahul Chaudhary, Jm Anand Govind Parab Assessing Officer Assessment Unit Flat No. 12, C-11, 1St Floor, Income Tax Department Gayatri Cps Sector, Sanpada, Vs. Ito Ward 34(2)(2) G Block, Bkc Navi Mumbai-400 705 Bandra (E) Mumbai-400 051

For Appellant: Shri Dinesh ShahFor Respondent: Shri Ram Krishn Kedia
Section 147Section 148Section 234BSection 249(2)Section 54Section 69C

151A issued on 25/04/2022 is time barred. In view of various high court decision and Bombay High Court decision. 2.2 The Notice U/s 148 is issued on 25th April, 2022 by the jurisdictional Assessing Officer i.e. Ward 34(1) (1). The Notice u/s 148 as per CBDT circular/instruction dated 29th March, 2022[(2022) 442 ITR St. 198] as well