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3 results for “charitable trust”+ Set Off of Lossesclear

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Key Topics

Section 12A4Section 2634Section 2(15)3Exemption3Section 11(1)(a)2Section 112

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)Section 260A

set aside and the matter is remanded to the Tribunal to decide the same afresh keeping in view the proviso to Section 2(15) of the Act inserted w.e.f April 1, 2009 with reference to the provisions of the 1922 Act after affording an opportunity of hearing to the parties in accordance with law. Needless to say, anything observed hereinbefore

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. MUKAND LAL COLLEGE SOCIETY

Appeal is dismissed being devoid of any merit

ITA/115/2021HC Punjab & Haryana
06 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 11Section 11(1)Section 12Section 12ASection 13Section 28

set off against the surplus of the subsequent years on the ground that in the case of a charitable trust, their income was assessable under self- contained code mentioned in section 11 to section 13 of the Income Tax Act and that the income of the charitable trust was not assessable under the head “Profits and gains of business” under

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

ITA/41/2021HC Punjab & Haryana24 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11(1)(a)Section 263

charitable purposes during the year during the year 65.73.64.136.73 22,79,04,609.17 Total Taxable Income Nil Unapplied fixed assets expenditure during the year : 42,94,59,527.56” 3. The PCIT invoking its powers under Section 263 of the Act revised the assessment order on the premise as under:- “On perusal of records as well as per the enquiries/ investigations