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4 results for “capital gains”+ Section 80G(5)(iv)clear

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Mumbai151Delhi78Bangalore65Kolkata45Pune27Ahmedabad24Chennai22Lucknow13Hyderabad13Rajkot11Chandigarh9Ranchi7Jaipur5Cochin4Nagpur4Amritsar4Agra3Indore3SC3Surat3Cuttack2Raipur1Dehradun1Telangana1Jodhpur1Jabalpur1

Key Topics

Section 1019Section 12A7Section 86Section 115Section 2(15)5Section 80G4Exemption4Section 3662Section 80G(5)2Natural Justice

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

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

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;] (iii) ……. 5. The Commissioner of Income Tax (Exemption), Pune in the case of the Assessee held that the Activities of the Assessee had commenced in 26.10.1999, hence the assessee was liable to make application for Approval u/s 80G of the Act to file

2

G. H. R. EDUCATION FOUNDATION ,NAGPUR vs. CIT EXEMPTION, PUNE

ITA 538/NAG/2024[0]Status: DisposedITAT Nagpur10 Feb 2025
For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

iv) (B) for grant of registration u/s 10(23C) (vi) of the Act. Provisions of said section applies to an institution existing solely\n4\nG.H.R. Educational Foundation ITA no.538 & 615/Nag./2024 for educational purposes. However, as noticed from the MOA of the institution, the objects provide for many activities other than education, for e.g. running rehabilitation centre, clinics

G.H.R. EDUCATION FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, assessee's appeal being ITA no

ITA 615/NAG/2024[--]Status: DisposedITAT Nagpur10 Feb 2025
For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

iv) (B) for grant of registration u/s\n10(23C) (vi) of the Act. Provisions of said section applies to an institution existing solely\n4\nG.H.R. Educational Foundation\nITA no.538 & 615/Nag./2024\nfor educational purposes. However, as noticed from the MOA of the institution, the\nobjects provide for many activities other than education, for e.g. running rehabilitation\ncentre, clinics

A,C.I.T. (EXEMPTION), NAGPUR vs. M/S VIDARBHA CRICKET ASSOCIATION, NAGPUR

In the result, all the appeals of the Revenue are dismissed

ITA 500/NAG/2016[2009-10]Status: DisposedITAT Nagpur01 Mar 2018AY 2009-10

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri K.P. Dewani, Advocate
Section 11Section 12ASection 2(15)

80G of I.T. Act. iv) There is nothing adverse on record in the case of the assessee to deny the benefit of registration u/s 12A and income being not chargeable to tax u/s 11 of I.T. Act. v) The assessee has no motive of earning any profit as can be seen from its activities of past more than seven decades