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3 results for “charitable trust”+ Rectification u/s 154clear

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Key Topics

Section 1549Section 117Exemption3Section 2502Section 234A2Section 12A2

THE JAMSETJI NUSSERWANJI TATA PARSI HIGH SCHOOL TRUST,NAGPUR vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALORE, BANGALORE

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

ITA 377/NAG/2023[2021-22]Status: DisposedITAT Nagpur14 May 2024AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 11Section 143(1)(a)Section 154Section 234ASection 250

rectification order dated 07/03/2023, passed under section 154 of the Act. 2. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case, order passed Commissioner of Income Tax Appeal, National Faceless Appeal Centre U/s. 154 of the Income Tax Act, 1961 is illegal, invalid and bad in law; The Jamsetji Nusserwanji Tata

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

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

ITA 323/NAG/2025[2023-24]Status: DisposedITAT Nagpur24 Sept 2025AY 2023-24

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

For Appellant: Shri Shikha Loya, Ld. Amicus CuriaeFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 11Section 11(1)(c)Section 119(2)(b)Section 12ASection 139(4)Section 143Section 143(1)Section 154Section 250

u/s 154 of the Act, allowed the appeal of the Assessee and/or the identical claim as made by this present appeal by observing and holding as under: 3 M/s. Herd Educational & Medical Research Foundation “8. We have considered the rival submissions and perused the material available on record. The assessee trust is holding a valid certificate of registration under section

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

rectification order under section 154 of the Act was passed by the CPC on 07/03/2023 rejecting the claim of the assessee and confirming the addition made in order u/s 143(1) dated 19/10/2022. 4. On appeal, the learned CIT(A) allowed the grounds raised by the assessee by observing as under:– “5.3.2 In the instant case, the reason for disallowance