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3 results for “charitable trust”+ Section 274clear

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Key Topics

Section 11(3)12Section 11(2)8Section 116Section 11(1)(a)4Section 11(1)4Section 80G3Charitable Trust3Deduction3Section 2502

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,RAJKOT vs. THE INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 377/RJT/2018[2015-16]Status: DisposedITAT Rajkot22 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

Charitable Trust and the entire income consists of “deemed income” u/s 11(3) of the Act, which remained unapplied at the end of the fifth year. For simplicity, let us take this income to be " 1 lakh. Then, if we were to accept that such “deemed income” is eligible for deduction

Exemption2

SHRI PRABHAS PATAN JAIN SWETAMBERMURTI PUJAK SANGH,RAJKOT vs. THE INCOME TAX OFFICER (EXEMPTION), WARD-2,, RAJKOT

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 216/RJT/2019[2016-17]Status: DisposedITAT Rajkot22 Feb 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

Charitable Trust and the entire income consists of “deemed income” u/s 11(3) of the Act, which remained unapplied at the end of the fifth year. For simplicity, let us take this income to be " 1 lakh. Then, if we were to accept that such “deemed income” is eligible for deduction

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal of the assessee, is allowed for statistical purpose

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

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

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

274 of the Act and alleging that the Appellant has underreported his income as consequence of misreporting and u/s 272A(1)(d) for noncompliance of Notice 4. The appellant craves to leave, to alter, to amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appellate hearing.” 3. At the outset, that