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2 results for “disallowance”+ Section 10(23)(iiiad)clear

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Key Topics

Section 12A6Section 143(1)2Section 102Exemption2Addition to Income2

MATA LALTI DEVI FOUNDATION,ARA vs. ITO, WARD- 1 (4), ARA

In the result, the appeal of the assessee is allowed

ITA 411/PAT/2025[2021-22]Status: DisposedITAT Patna28 Nov 2025AY 2021-22
Section 10Section 143(1)

iiiad) of the Act and is not required to get registered under\nthe Act. It was also submitted that the assessee trust is required u/s\n10(23)(vi) of the Act to be registered if turnover is above Rs. 1.00\nCrore for the year under consideration, however the gross receipt of\nthe trust was ₹96,43,153/-\n3.1

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

ITA 3/PAT/2017[2011-12]Status: DisposedITAT Patna11 Jan 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 11Section 12ASection 250

disallowance @ 20% amounting to Rs.89,598/- out of expenditure incurred under the head food & beverages. 9. For that the addition/disallowance sustained are wrong, illegal and unjustified on the facts and in the circumstances of the appellant case. 10. For that the whole order is bad in fact and law of the case and is fit to be modified