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4 results for “charitable trust”+ Section 139clear

Sorted by relevance

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Key Topics

Section 118Section 1444Charitable Trust4Section 12A3Section 12A(1)(b)3Section 139(1)3Section 1322Section 153A2Section 2502

MAHARAJADHIRAJA KAMESHWAR SINGH CHARITABLE TRUST,DARBHANGA vs. ITO EXEMPTION WARD, MUZAFFARPUR

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

ITA 292/PAT/2024[2019-20]Status: DisposedITAT Patna17 Dec 2024AY 2019-20

Bench: The Ld. Cit(A) In Protest Against The Action Of The Ld. Ao, Cpc, Bengaluru. The Ld. Ao, Cpc Has Denied Exemption U/S 11 Of The Act Since Apparently The Return Was Filed Belatedly U/S 139(4) Of The Act. Before The Ld. Cit(A), It Is Recorded In Para 6.2 That Two Opportunities Given For Presenting The Facts

Section 11Section 12ASection 139(1)Section 139(4)Section 250

section 139(4) may kindly be considered and exemption should not have been denied if the same is not filed within the due date u/s 139(1). 7 For that the appellant trust is eligible for exemption and the disallowance is liable to be deleted. 8 For that other grounds, if any, will be urged at the time of hearing

Addition to Income2
Search & Seizure2
Exemption2

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

trust or institution for that year have been audited by an accountant as defined in the Explanation of sub section 2 of section 288 and the person in the receipt of the Income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

ITA 128/PAT/2019[2012-13]Status: HeardITAT Patna06 Jan 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153A

Charitable Trust, Safar Hashmi Educational and Welfare Society etc. He has amassed huge money for his personal purposes, namely making investments in immovable or movable properties either his name or in the name of his family members. A notice under section 153A was issued upon the assessee in both the years. The assessee has filed his return of income disclosing

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

ITA 127/PAT/2019[2006-07]Status: HeardITAT Patna06 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153A

Charitable Trust, Safar Hashmi Educational and Welfare Society etc. He has amassed huge money for his personal purposes, namely making investments in immovable or movable properties either his name or in the name of his family members. A notice under section 153A was issued upon the assessee in both the years. The assessee has filed his return of income disclosing