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3 results for “charitable trust”+ Section 226(3)clear

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Key Topics

Section 80P11Section 143(1)4Section 143(1)(a)3Section 143(3)2Section 112Exemption2Deduction2Disallowance2

SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

ITA 178/RJT/2016[2011-12]Status: DisposedITAT Rajkot11 Mar 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

For Appellant: None (Written submission)For Respondent: Shri Praveen Verma, Sr.DR
Section 11Section 12ASection 143(3)

Charitable Trust vs. ITO Asst.Year 2011-12 Hon. IT AT Ahmedabad in the case of M/s. Alpha Projects. The Hon. ITAT Rajkot has also been pleased to follow the above views in the case of M/s. Vijya Printers Jetpur (ITA No. 11 / RJT / 2012) the order of the Vijya Printers passed by the Hon. ITAT, Rajkot has also been confirmed

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

ITA 731/RJT/2024[2023-24]Status: DisposedITAT Rajkot05 May 2025AY 2023-24

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

For Appellant: Shri Bakul Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143Section 143(1)Section 143(3)

3. Levy of Interest and Cess: The interest levied under sections 234A, 234B, and 234C, along with the education cess, is based on the incorrect application of MMR. These should be recalculated based on the correct tax rate applicable to an AOP under the mutuality principle. 4. Relief Sought: In view of the above facts, legal principles, and judicial precedents

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

ITA 607/RJT/2024[2018-19]Status: DisposedITAT Rajkot22 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 84

226. The High Courts retain the ultimate authority to oversee and correct tribunal decisions, particularly where fundamental rights or constitutional issues are concerned. xiii). Union of India v. R. Gandhi, President, Madras Bar Association (2010): This judgment emphasized the distinction between the powers of tribunals and those of High Courts. It reaffirmed that tribunals are statutory bodies with jurisdiction limited