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5 results for “charitable trust”+ Section 139clear

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Key Topics

Section 1118Section 12A8Section 139(1)7Section 1546Section 1395Exemption5Section 143(1)4Section 143(1)(a)4Section 11(2)4Rectification u/s 154

BETHANY SEVA SANGAM, DURG,DURG vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2, RAIPUR, RAIPUR

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)

section 139(4A) of the Act reads as follows:- "Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable

3
Charitable Trust2
Addition to Income2

BILASPUR MODEL EDUCATION SOCIETY, BILASPUR,BILASPUR vs. INCOME TAX OFFICER-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is dismissed

ITA 321/RPR/2025[2022-23]Status: DisposedITAT Raipur17 Jul 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.321/Rpr/2025 "नधा"रण वष" /Assessment Year : 2022-23 Bilaspur Model Education Society, Hig. 8, Amaltas Colony, Near Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Aaajb1009Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)

139(4A) of the Act claiming exemption u/s.11, 10(23C) etc. In other words, the assessee had claimed exemption u/s.11(1) of the Act in respect of income from charitable institutions. Therefore, it was held by the Ld. CIT(Appeals)/NFAC that the submission of the assessee that it had not claimed exemption and the updated return had been filed

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 15/RPR/2022[2016-17]Status: DisposedITAT Raipur22 May 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

CHARITABLE OR RELIGIOUS TURST-REGISTRATION OF- CONDONATION OF DELAY IN FILING OF FORM NO.10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO.10[F.NO.197/55/2018-ITA-I], DATED 22-5-2019 SUPERSEDED BY CIRCULAR NO.28/2019 [F. NO.197/55/2018-ITA-I], DATED 27-9-2019 AS AMENDED BY CIRCULAR NO.28/2019[F. NO.197/55/2018-ITA-I], DATED 27-9-2019, CIRCULAR NO.7/2021 [F. NO.197/49/2021-ITA-I], DATED 26-3- 2021 Under

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 16/RPR/2022[2017-18]Status: DisposedITAT Raipur22 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

CHARITABLE OR RELIGIOUS TURST-REGISTRATION OF- CONDONATION OF DELAY IN FILING OF FORM NO.10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO.10[F.NO.197/55/2018-ITA-I], DATED 22-5-2019 SUPERSEDED BY CIRCULAR NO.28/2019 [F. NO.197/55/2018-ITA-I], DATED 27-9-2019 AS AMENDED BY CIRCULAR NO.28/2019[F. NO.197/55/2018-ITA-I], DATED 27-9-2019, CIRCULAR NO.7/2021 [F. NO.197/49/2021-ITA-I], DATED 26-3- 2021 Under

JHAJI SHIKSHAN SAMITI, DURG,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX EXEMPTION CIRCLE, BHOPAL, BHOPAL

The appeal of the assessee is ALLOWED

ITA 476/RPR/2025[2018-19]Status: DisposedITAT Raipur09 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year: 2018-19 Jhaiji Shikshan Samiti, Arora Niwas, Ward No. 08, Durg Road, Bemetara, Durg-491335, Chhattisgarh Pan: Aaatj7624B ……….Appellant

For Appellant: Mr Yogesh Sethia [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 246ASection 250

charitable institution registered u/s 12A of the Act which filed its return of Income on 27/10/2018. The Audit Report in prescribed Form No. 10B r.w.r. 17B of the Income Tax Rules, 1962[‘IT-Rules’] however was filed on 28/10/2018. The return of Income filed by the assessee was processed u/s 143(1) of the Act summarily on 17/10/2019 whereby