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3 results for “charitable trust”+ Section 36(1)(va)clear

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Section 1127 Section 3612 Charitable Trust3 Exemption3 Disallowance3

BHANSILAL RAMNATH AGARWAL CHARITABLE TRUST vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 1133/PUN/2016[2008-09]Status: DisposedITAT Pune01 Jun 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR

Section 11Section 36

36(i)(va) while computing the income of the assessee u/s.11. 4. The learned CIT(A) erred in confirming the disallowance u/s.36(i)(va) of Rs.17,445/- without appreciating that the assessee trust was entitled to claim exemption u/s.11 and hence, no disallowance could be made u/s.36(i)(va) while computing the income of the assessee u/s.11