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3 results for “charitable trust”+ Section 127clear

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Key Topics

Section 12A15Section 143(3)3Section 11(2)3Exemption3Section 143(2)2Section 2(15)2

RAMSWAROOP DAS NIRANJANLAL CHARITABLE TRUST,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

In the result, the appeal of the assessee trust being devoid and bereft of any merit is dismissed in terms of my observations above

ITA 242/RPR/2017[2011-12]Status: DisposedITAT Raipur21 Aug 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 242/Rpr/2017 "नधा"रण वष" / Assessment Year : 2011-12 Ramswaroop Das Niranjanlal Charitable Trust Vandana Bhawan, M.G. Road, Raipur (C.G.) Pan : Aaatr2301K .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 11Section 11(2)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 2Section 2(15)

section 2(15) as per which if the trust undertakes activities of "advancement of any other object of general public utility" and its receipt during the year are more than Rs. 10 lakhs, then the activities will not be treated for charitable purposes for that year. As seen in para 2.2 the appellant trust has claimed that it has provided

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

127 to 131 of PB. 13 ha Educational Trust & Bimaladevi Dharamprakash Jan Kalyan Nidhi i) Neither in the show cause notice nor in the cancellation order, there is any reference of any material whatsoever for drawing inference that the donations received from these two trusts is not genuine. Conclusions devoid of any finding material evidence. ii) In case of both

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

127 to 131 of PB. 13 ha Educational Trust & Bimaladevi Dharamprakash Jan Kalyan Nidhi i) Neither in the show cause notice nor in the cancellation order, there is any reference of any material whatsoever for drawing inference that the donations received from these two trusts is not genuine. Conclusions devoid of any finding material evidence. ii) In case of both