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3 results for “charitable trust”+ Section 164clear

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Key Topics

Section 14810Section 118Section 13(1)(b)5Section 1474Exemption3Addition to Income3Section 151A2Section 1512Section 282A(1)2

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 11Section 13(1)(b)Section 250(6)

charitable in nature and also meant for all sections of the society (as good as public at large), its premises were being allowed to be used by all, not only to kadva patidars, as borne out from sample rent receipts (Paperbook Page 26-30). III. KADVA PATIDARS CANNOT BE DUBBED AS A RELIGIOUS COMMUNITY OR CASTE: 8. Patels are historically

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Section 149(1)(b)2
Penalty2
Reopening of Assessment2
ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

164 taxmann.com 414 (Bombay)  Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862 (Chennai - Trib.)  Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay) c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO. 1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since