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4 results for “charitable trust”+ Section 44Aclear

Sorted by relevance

Delhi6Bangalore4Mumbai4Cuttack1Telangana1

Key Topics

Section 44A17Section 1113Section 12A8Section 143(3)5Exemption4Deduction4Section 233Section 43Section 2(15)2

ALL INDIA RUBBER INDUSTRIES ASSOCIATION,MUMBAI vs. ITO (E) 1(1), MUMBAI

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

44A is erroneous, perverse and ought to be set aside and the special deduction allowed. 4. The learned CIT (Appeals) erred in fact and law in denying the assessee the benefit of the exemption of section 11 of the Act: (i) by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding

ALL INDIA RUBBER INDUSTRIES ASSOCIATION,MUMBAI vs. ASST CIT (E)1(1), MUMBAI

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

44A is erroneous, perverse and ought to be set aside and the special deduction allowed. 4. The learned CIT (Appeals) erred in fact and law in denying the assessee the benefit of the exemption of section 11 of the Act: (i) by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding

ALL INDIA RUBBER INDUSTRIES ASSOCIATION,MUMBAI vs. ADIT (E) II(2), MUMBAI

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

44A is erroneous, perverse and ought to be set aside and the special deduction allowed. 4. The learned CIT (Appeals) erred in fact and law in denying the assessee the benefit of the exemption of section 11 of the Act: (i) by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding

M/S ASSOCIATION OF MUTUAL FUNDS IN INDIA,MUMBAI vs. DEPUTY DIRECTOR INCOME TAX (E) I(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1413/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Jan 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm M/S. Association Of Mutual Funds In India Dy. Director Income Tax(E)1(1) 701, 7Th Floor, One Indiabulls Centre, Mumbai Tower 2, Wing B, Vs. 841 Senapati Bapat Marg, Elphinstone Road, Mumbai-400 013

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Manoj Sinha
Section 11Section 12ASection 143(3)Section 2(15)Section 44A

charitable organizations. 8. Without prejudice to the foregoing, the learned Assessing Officer and the learned Commissioner (Appeals) erred in not allowing deduction u/s 44A in respect of deficit of Rs.43,57,074 incurred in respect of transactions with members. 9. The Commissioner (Appeals) was not justified in rejecting the additional ground of appeal: 9.1. There was no basis