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1 result for “charitable trust”+ Section 194Cclear

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Cochin22Karnataka21Mumbai15Delhi11Kerala5Chennai4Lucknow4Kolkata4Ahmedabad3Bangalore3Indore3Jaipur3Rajasthan2Surat2Rajkot1Telangana1Visakhapatnam1

Key Topics

Section 40a6Section 143(1)5Section 1543Section 282

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 30
Section 38
Section 40
Section 40a

Charitable Trust (1189 ITR 656), which has since decided the issue in favour of the appellant in accordance with the provisions of the first ITA No.484/RJT/2024 A.Y. 2020-21 Anukul Construction Co. v. ADIT proviso to sub-section 1 of section 143, that an opportunity has to be provided to it before any adjustments are made in the return