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2 results for “charitable trust”+ Section 80G(5)(i)clear

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Key Topics

Section 12A7Section 80G6Section 133A2Section 1312

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

charitable purposes, it shall be open for the department to initiate action for cancellation of registration under section 12AA of the Act and also for passing appropriate orders regarding approval granted under section 80G(5)(vi) of the Act in accordance with law. ” 12. In Surat City Gymkhana (supra), the Supreme Court has held as 9 under:- “5

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

80G vide proceedings dated 05.07.2013. 3. The assessee has been filing regularly its return of income within due date under Section 139(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