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3 results for “charitable trust”+ Section 271(1)(a)clear

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Section 119 Section 13(1)(b)5 Section 143(3)3 Section 1483 Charitable Trust3 Exemption3 Addition to Income3 Section 12A2 Section 250(6)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)

271/- during the year towards Building Construction Fund, which amount has been utilised in same year for building construction (as reflected in audited Balance sheet filed) (Page 1-6 annexed herewith). Being on capital account and for capital asset and forming part of corpus of trust, such receipts have been held to be capital receipts not being income

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

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

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

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

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN