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5 results for “charitable trust”+ Long Term Capital Gainsclear

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Mumbai209Delhi131Karnataka111Bangalore100Chennai67Jaipur52Ahmedabad47Hyderabad35Kolkata31Calcutta16Lucknow14Visakhapatnam11Indore11Chandigarh10Pune8Surat7Cuttack5Cochin5Telangana5Nagpur5Agra4Allahabad3Rajasthan2SC2Jabalpur2Varanasi2Andhra Pradesh1

Key Topics

Section 26330Section 143(3)6Addition to Income5Section 12A3Section 2503Exemption3Limitation/Time-bar3Condonation of Delay3Section 69C

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 204/NAG/2017[2014-15]Status: DisposedITAT Nagpur28 Jun 2022AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 10(38)Section 131Section 68Section 69C

Long Term Capital Gain was duly shown by the appellant. He is rather motivated by his desire to bring the said sale proceeds under the maximum tax rate by treating it as unexplained cash credits u/s 68. I do not agree with the treatment given by the AO to said receipts. In fact, during one such hearing I clarified

2
Section 682
Section 50C2
Long Term Capital Gains2

SHRI SANKET NANDLAL SARAF,,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR

In the result, appeal of the assessee is allowed

ITA 24/NAG/2017[2009-10]Status: DisposedITAT Nagpur15 Jul 2022AY 2009-10
For Appellant: Shri R.K.Ganeriwal, CAFor Respondent: Smt. Agnes P. Thomas, DR
Section 143(1)Section 50CSection 50C(1)

long term capital gain of Rs.4,43,914/- during AY 2009-10. It was submitted that the assessee was co-owner of land located at Mouza Pasodi, named as Pragati Bhawan with two family members. He has sold land by agreement to sale on for Rs. 51,00,000/- with two co-owners of the property and his share

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

long delay in filing appeal and the cause of delay is not good cause. The delay may not be condoned. 5. We have heard counsel for both the parties on delay and perused the material placed on record, and the judgment cited before us on application seeking condonation of delay. Considering the entire factual position as explained before

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

long delay in filing appeal and the cause of delay is not good cause. The delay may not be condoned. 5. We have heard counsel for both the parties on delay and perused the material placed on record, and the judgment cited before us on application seeking condonation of delay. Considering the entire factual position as explained before

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

long delay in filing appeal and the cause of delay is not good cause. The delay may not be condoned. 5. We have heard counsel for both the parties on delay and perused the material placed on record, and the judgment cited before us on application seeking condonation of delay. Considering the entire factual position as explained before