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6 results for “charitable trust”+ Section 10(22)clear

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Key Topics

Section 1016Section 148A16Section 133A12Section 1328Section 1488Section 115B6Section 12A6Section 143(3)5Reassessment4Search & Seizure

ITO, WARD-1(EXEMPTION), PATNA vs. AISHWARYA FOUNDATION, PATNA

In the result, the appeal is allowed

ITA 103/PAT/2020[2014-15]Status: DisposedITAT Patna03 May 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 103/Pat/2020 Assessment Year: 2014-15 Income Tax Officer, Ward-1, Aishwarya Foundation, Patna Exemption Vs 46, Patliputra Colony Near Sahyog Hospital Patliputra Colony Patna - 800013 [Pan: Aacta0834A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Soumitra Choudhury, Advocate Revenue By : Shri Rupesh Agrawal, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 13/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 03/05/2023 आदेश/O R D E R Per Sonjoy Sarma: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 1, Patna, (Hereinafter The “Ld. Cit(A)”) Dt. 10/09/2020, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. The Sole Issue Raised By The Department Before Us In The Instant Lis Relates To The Deletion Of Addition Of Rs.2,61,72,000/- By The Ld. Cit(A) Made By The Assessing Officer In The Assessment Framed U/S 143(3) Of The Act On 30/12/2016 On Account Of Alleged Anonymous Donations Made U/S 115Bbc Of The Act. 3. Brief Facts Of The Case Are That The Assessee Trust Is A Charitable Organization Registered U/S 12Aa Of Act. It Filed Its Return Of Income For The Year Under Consideration On 24/06/2015 Declaring Total Income At ‘Nil’. Case Of Assessee Was Selected For Scrutiny Through Cass Followed By Issuance Of Notice U/S 143(2) & 142(1) Of The Act. During The Course Of Assessment Proceedings, The Assessing Officer Noted From The Income & Expenditure Account That The Assessee Had Shown Income At Rs.2,61,72,000/- Which Was Received As Donation & Incurred Expenses To The Tune Of Rs.2,22,47,910/- Which Resulted In Income Over Expenditure At

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Rupesh Agrawal, Sr. D/R
4
Survey u/s 133A4
Exemption2
Section 115BSection 12ASection 143(2)Section 143(3)Section 250

22,47,910/- which resulted in income over expenditure at I.T.A. No. 103/Pat/2020 Assessment Year: 2014-15 Aishwarya Foundation, Patna 2 Rs.39,25,443/-. The Assessing Officer asked the assessee to submit relevant details in respect of the genuineness of the donations, to which compliance was made by the assessee and a list containing names of 1371 persons was furnished

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted u/s 10

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted u/s 10

GD MOTHER EDUCATIONAL SOCIETY ,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted u/s 10

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted u/s 10

FARIDI FOUNDATION,ARRAH vs. CIT (EXEMPTION), PATNA

ITA 223/PAT/2023[2023-24]Status: DisposedITAT Patna30 Jan 2025AY 2023-24

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 223/Pat/2023

Section 115BSection 12ASection 12A(1)(ac)

section 12AB(1)(b) of the Act. The applicant is a Trust. The address of the Trust is Waliganj, Arrah. The Ld. CIT (Exemption) issued a letter dated 20.12.2022 requiring the assessee to Page | 3 Ι.Τ.Α. No.: 223/PAT/2023 Assessment Year: 2023-24 Faridi Foundation. submit the documents related to notes on activities undertaken by the applicant during