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9 results for “disallowance”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A22Section 143(3)7Addition to Income6Survey u/s 133A6Section 104Exemption3Section 112Section 12A(2)2

CHHATTISGARH SWAMI VIVEKANAND TECHNICAL UNIVERSITY,POST-NEWAI vs. ACIT (EXEMPTION), IT EXEMPTION OFFICE RAIPUR

ITA 581/RPR/2025[2012-13]Status: DisposedITAT Raipur18 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 581/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)

For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 250

disallowing exemption for the surplus amount of Rs.13,93,43,100/- as per income and expenditure account. Total income was assessed at Rs.13,93,43,100/-, raising a demand of Rs.8,49,51,090/-. The present appeal is against this assessment order. 4. The case of assessee was reopened u/s 147 as the assessee has deposited cash

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

12A of the 4 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 Act. A survey was conducted at the office premises of assessee on 29.09.2016. During the course of survey cash amounting to Rs. 35,27,030/- was found. To verify the genuineness of the cash found a survey was carried out at Noida Office of the assessee

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

disallowance made in the hands of donor trust, of the donation given to assessee. Anandilal & Ganesh Same observations as in Same explanation as in the Podar Society the case of Podar case of Podar Education Education Trust Trust, except that its appeal before Hon’ble ITAT is pending. 3. Nothing brought on record, nothing confronted, no evidence Except for mentioning

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

disallowance made in the hands of donor trust, of the donation given to assessee. Anandilal & Ganesh Same observations as in Same explanation as in the Podar Society the case of Podar case of Podar Education Education Trust Trust, except that its appeal before Hon’ble ITAT is pending. 3. Nothing brought on record, nothing confronted, no evidence Except for mentioning