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2 results for “charitable trust”+ Section 12A(1)(b)clear

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Key Topics

Section 12A10Section 260A2Section 32Section 11A2Section 42Charitable Trust2Exemption2

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

b) Whether on the facts and in the circumstances of the case and in law the Income Tax Appellate Tribunal erred in reversing the order for cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961 ? (c) Whether the finding of the Income Tax Appellate Tribunal regarding effective date of applicability of Section 4 12AA

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

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

b) Whether on the facts and in the circumstances of the case and in law the Income Tax Appellate Tribunal erred in reversing the order for cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961 ? (c) Whether the finding of the Income Tax Appellate Tribunal regarding effective date of applicability of Section 4 12AA