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2 results for “TDS”+ Section 80Gclear

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Key Topics

Section 2635Section 1473Section 12A2Section 80G(5)2Addition to Income2

SHRI SUDHARM JAIN SEWA SADHNA KENDRA EVAM SIKSHAN SANSTHAN, KANKER,KANKER vs. CIT, EXEMPTION, BHOPAL, BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

ITA 118/RPR/2025[2024-25]Status: DisposedITAT Raipur02 Apr 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.118/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Shri Sudharm Jain Sewa Sadhna Kendra Evam Sikshan Sansthan Shantipara, Near Bus Stand, Sambalpur, Kanker-494 435 Pan: Aasts6803K

For Appellant: Shri Rajesh Golechha, CAFor Respondent: Shri S.L Anuragi, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 80G(5)

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. Accordingly, the delay

BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G

80G of the Act. Therefore, the AO did not inquire and verify and allowed relied without proper inquiry and passed the assessment order without proper consideration of law and application of mind. On this issue as well, he has left loose ends. 7. As regards the objection of the assessee, that the entire loan (Rs 55,00,000/-) transaction