Search: charitable trust

4 results for “charitable trust”+ Section 194clear

Sorted by relevance

Key Topics

Section 26312 Section 143(3)12 Section 153A12 Section 1324 Section 133A4 Section 142(1)4 Charitable Trust4 Addition to Income4 Survey u/s 133A

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

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

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

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

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

194 Taxman 324 (Del). 5.6. The Ld. A.R. also referred to explanation (2) of Section 263 as inserted w.e.f. 01.06.2015 which conferred the PCIT specific power to revise the assessment where AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust