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5 results for “charitable trust”+ Exemptionclear

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Key Topics

Section 12A10 Section 115 Exemption5 Charitable Trust4 Section 260A3 Section 11(1)(a)3 Addition to Income3 Section 122 Section 32 Section 11A

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.

The appeals are dismissed and substantial questions

ITA/85/2018HC Orissa05 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

charitable purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

COMMISSIONER OF INCOME TAX(EXEMPTION) vs. KIIT-TECHNOLOGY BUSINESS INCUBATOR(KIIT TBI)

2

The appeals are dismissed and substantial questions

ITA/87/2018HC Orissa11 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

charitable purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

COMMISSIONER OF INCOME TAX, vs. SIKHYA\"O\"ANUSANDHAN

ITA/17/2015HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11Section 11(1)(a)Section 12

charitable activity of imparting education. While denying the said exemption, the AO came to the conclusion that the Assessee had been charging substantial fees from the students with a view to making profit and that the imparting of education was for commercial motive and for making payments to ‘interested persons.’ 4. The CIT (A) came to the conclusion, following

COMNR.OF INCOME TAX vs. SIKHYA O ANUSANDHAN

ITA/34/2013HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11Section 11(1)(a)Section 12

charitable activity of imparting education. While denying the said exemption, the AO came to the conclusion that the Assessee had been charging substantial fees from the students with a view to making profit and that the imparting of education was for commercial motive and for making payments to ‘interested persons.’ 4. The CIT (A) came to the conclusion, following

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

ITA/44/2022HC Orissa15 Mar 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent

Section 11Section 11(1)(a)Section 260A

Charitable Foundation, Poona ? (ii) Whether the addition of Rs.8,40,000/- towards capital gain from sale of cars. The Learned Income Tax Appellant Tribunal has considered that capital gain from sale of cars would qualify for exemption under section 11(1A) of the Act since the tax effect on this issue is less than the threshold limit? (iii) Whether disallowance