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2 results for “charitable trust”+ Section 234Cclear

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Mumbai85Delhi53Bangalore48Jaipur28Lucknow21Karnataka21Chennai17Ahmedabad17Kolkata16Pune10Hyderabad7Indore6Rajkot2Chandigarh2Nagpur2Jodhpur2Visakhapatnam1Allahabad1Cuttack1Guwahati1Jabalpur1Patna1Ranchi1SC1Surat1Agra1

Key Topics

Section 109Section 12A2

SHREE SANSKAR TIRTH EDUCATIONAL AND CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTIONS), , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 110/RJT/2018[2017-18]Status: DisposedITAT Rajkot11 May 2022AY 2017-18
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 10Section 12A

Charitable Trust vs. CIT (Exemption) assessee and direct the prescribed authority to grant approval under section 10(234C)(iv) of the Income

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)

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, the appellant respectfully requests this Hon'ble Tribunal to grant the following relief: Exemption