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7 results for “charitable trust”+ Rectification u/s 154clear

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Key Topics

Section 143(1)20Section 1116Section 15415Section 11(2)13Section 40a6Deduction6Exemption6Section 139(1)5Section 143(1)(a)4Section 12A

KAKADIYA PARIVARNA KULDEVI SHREE BRAHMANI KHODIYAR TRUST,AMRELI vs. THE ITO EXEMPTION, WARD(2), RAJKOT., RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes in above terms

ITA 140/RJT/2025[2021-22]Status: DisposedITAT Rajkot28 Apr 2025AY 2021-22

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR
Section 11Section 11(1)(a)Section 12ASection 139Section 139(1)Section 143(1)Section 154Section 24
4
Addition to Income4
Rectification u/s 1544

Rectification application filed by assessee u/s 154 24-02-2023 online KakadiyaParivarnaKuldevi Shree Brahmani Khodiyar Trust 2nd Order u/s 154 upholding adjustments made u/s 24-02-2023 143(1) CIT(A) order dismissing the appeal of the Assessee 17-01-2025 2nd Appeal filed by the Assessee before the Hon'ble 26-02-2025 Tribunal, Rajkot (present appeal

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE DCIT (CPC) , BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purposes

ITA 66/RJT/2023[2014-15]Status: HeardITAT Rajkot12 Jul 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 12A(1)(B)Section 139(1)Section 143(1)

charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar I.T.A No. 66/Rjt/2023 A.Y. 2014-15 Page No 7 Shri Swami Vivekanand Trust vs. DCIT(CPC) of limitation especially when the legislature has conferred wide discretionary powers to condone such delay. Applying the said principle

LATE ARJAN KANJI PUJARA SMARK CHARITABLE TRUST BHACHAU,BHACHAU vs. DEPUTY COMMISSIONER, INCOME TAX (CPC), BANGALORE, BANGALORE

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 194/RJT/2022[2016-17]Status: DisposedITAT Rajkot10 May 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 249(3)

u/s. 143(1), you may seek rectification as per section 154 by filing an online application for rectification for which details are available on website http://incometaxindiaefiling.gov.in with you User ID and Password and choosing Rectification”. I.T.A No. 194/Rjt/2022 A.Y. 2017-2018 Page No 4 Late Arjan Kanji Pujara Smarak Charitable Trust

SORTHIYA AHIR GNATINO UTARO,BHAVNATH, JUNAGADH vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, the appeal filed by the assessee is hereby allowed

ITA 104/RJT/2023[2019-20]Status: HeardITAT Rajkot12 Jul 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(2)Section 13(9)Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154

154 made by the Appellant and in making adjustment to the returned income of the Appellant by way of intimation u/s 143(1) of the Act and in denying claim of deduction of Rs. 17,00,000/- u/s 11(2) of the Act to the Appellant, failing to appreciate that this was not a case of prima facie adjustment permissible

SHRI KUTCH VISA OSWAL JAIN DERAWASI SANGH BIDADA,MANDVI vs. THE ITO EXEMPTION, WARD (1), RAJKOT., RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes, in above terms

ITA 160/RJT/2025[2017-18]Status: DisposedITAT Rajkot04 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 160/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Shri Kutch Visa Oswal Jain Derawasi The Ito Exemption, Ward (1), Vs. Sangh Bidada, P.O. Bidada, Rajkot. New Aayakar Bhavan, Race Mandvi 370435 Course Ring Road, Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts0457L (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 11Section 11(2)Section 143(1)Section 143(1)(a)Section 154

rectification application ITR 7 and the same was rejected by order dated 24/11/2019. Shri Kutch Visa Oswal Jain Deravasi sangh, Bidada 8.1 We note The Appellant had claimed Rs. 5,00,000/- u/s 11(2) of the Act and Rs. 10,00,000/-u/s 11(5) of the Act in the return of income filed for the year. However

SHRI SWAMI VIVEKANAND TRUST,ADIPUR vs. THE ITO (EXEMPTION), WARD(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed

ITA 902/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 250

rectification application u/s 154 before the ITO, 20 Exemption, Ward - 1, Rajkot. 15-06-2020 1st appeal filed against intimation u/s 143(1) of the Act - dated 27-03-2017 Shri Swami Vivekanand Trust 5 9.We note that the CBDT has issued instruction about the requirement of filing audit report along with return of income, whether it is mandatory

ANKUL CONSTRUCTION CO.,RAJKOT vs. THE ASSIT. DIRECTOR OF INCOME TAX , CPC BENGLURU/ITO WD-1(2)(1), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in above terms

ITA 484/RJT/2024[2020-21]Status: DisposedITAT Rajkot17 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 484/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) Anukul Constriction Co. Vs. Asstt. Director Of Income 901, Aalap-B, Opp. Shastri Ground, Tax, Cpc Bangaluru / Ito Limda Chowk, Ward 1(2)(1), Rajkot – 360001 Aayakar Bhavan, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfa2385E (Appellant) (Respondent) Appellant By : Shri Jay Kathrani, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/02/2025 Date Of Pronouncement : 17/02/2025

For Appellant: Shri Jay Kathrani, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139Section 143(1)Section 154Section 154(3)Section 28Section 28(1)Section 30Section 38Section 40Section 40a

rectification u/s. 154 of the Act, and the application was rejected by the Ld. ADIT/ CPC, Bengaluru. 5. That the assessee filed an appeal against the impugned order dated 22.08.2022 and rectified the order. “In view of the above, I find no infirmity in the disallowance made by the CPC u/s. 40a(ia) for non-compliance of TDS provisions