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2 results for “charitable trust”+ Section 60clear

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Key Topics

Section 139(1)3Section 113Section 143(1)2Section 12A2Section 1392Section 11(1)2

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)

60,410/- during the year. Subsequently, the assessee had filed updated return of income as per 3 Bilaspur Model Education Society Vs. ITO-1(1), Bilaspur (C.G.) Section 139(8A) of the Act on 04.04.2023 in ITR-7. In this regard, it was observed by the revenue authorities that the ITR-7 is applicable to persons required to file

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 92/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(2)Section 143(3)Section 244Section 68

60,000/-. The addition made by the AO is hereby confirmed. (f) In case of Smt. Sharda Devi Agrawal the statement of Shri Ram Nivas the karta of M/s Ram Nivas HUF is important on page 43 of the paper book. Shri Ram Nivas has stated that Smt. Sharda Devi Agrawal is his daughter in law and Smt Ekta Agrawal