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6 results for “charitable trust”+ Section 271(1)(a)clear

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Key Topics

Section 26330Section 115B10Section 143(3)7Exemption6Section 12A4Addition to Income4Section 2503Charitable Trust3Limitation/Time-bar3

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while 4 Nageshwara Charitable Trust

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

Condonation of Delay3
Section 133(6)2
Section 271(1)(c)2

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while 4 Nageshwara Charitable Trust

ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 7 ACIT, CIR (EXEMPTION), NAGPUR VS SIPNA SHIKSHAN PRASARAK MANDAL, AMRAVATI (3) For the purpose of this section, "anonymous donation" means any voluntary contribution

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that

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

charitable trust even through eligible to claim deduction without 12A/12AA as corpus donation as capital receipts and not taxable irrespective of the fact that assessee registered under section 12A/12AA of the Act. 18. We are of the considered opinion that keeping in view the facts and circumstances of this case and in particular, having regard to the fact that