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5 results for “charitable trust”+ Section 12A(1)clear

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Key Topics

Section 12A17Section 2637Section 80G6Exemption3Section 133A2Section 1312Section 122Charitable Trust2

PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

ITA/10/2022HC Rajasthan14 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

Section 12Section 12ASection 260A

1) of section 12A, shall — (a) xxx xxx xxx (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities as required under sub-clause (i) of clause (a) and compliance of the requirements under sub-clause (ii) of the said clause, he— 3 (i) shall pass an order in writing registering

PR. COMMISSIONER OF INCOME TAX, BIKANER vs. M/S BOMBAY BUILDER

The appeal is dismissed

ITA/32/2019HC Rajasthan16 Nov 2023

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 11Section 12ASection 131Section 133ASection 139(1)Section 245CSection 80G

1) of the Act, 1961 claiming exemptions under Section 11 of the Act, 1961. A survey of the premises of a donor namely ‘School of Human Genetics and Population Health’ [for short, ‘SHGPH’] under Section 133A was conducted on 27.01.2015. During the survey operations, statement of Smt. Moumita Raghavan, Treasurer of SHGPH, was recorded. As per statement, she accepted donations

COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

ITA/13/2025HC Rajasthan28 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 12ASection 194CSection 201Section 201(1)Section 263

charitable trusts under Section 12A. The CIT (TDS), by order dated 22.03.2024, reached to the conclusion that the AO had not properly conducted the inquiry and remanded the matter to the AO for conducting proper inquiry into all the aspects, which could not have been halted by the ITAT. 3. We have carefully considered the submissions advanced

PR. COMMISSIONER OF INCOME TAX - III vs. LALIT KUMAR BIYANI

ITA/54/2020HC Rajasthan10 May 2023

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

Section 12ASection 51

Section passed Kottaya 10. We hav 11. For ca Tribuna M D B fo h sy a c 1 b a d v th a p p fo th m g O&M) Page 4 of 8 d counsel has contended that trai e ITAT has erred in directing the n 12A and 12AA

PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S NITIN SPINNERS LTD.

The appeal of the assessee is allowed

ITA/30/2019HC Rajasthan23 May 2022

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

For Appellant: Mr. Ajay Kumrani, AdvocateFor Respondent: Mr. Sumesh Bajaj alongwith Mr. Rishabh
Section 12Section 2(15)Section 80Section 80G

1), Raipur did not recommend for approval under Section 80G of the Act as the society was not doing any charitable work. 5. The CIT, Raipur vide order dated 25.08.2014 rejected the application filed by the assessee / respondent for approval under Section 80G of the Act stating that the respondent Society is running its institutes on commercial lines, the Society