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3 results for “charitable trust”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 12A17Exemption3Section 2(15)2

M/S BINOD VICHAR MANCH,DHANBAD vs. CIT (EXEMPTION),, PATNA

Appeals are allowed

ITA 264/RAN/2018[0]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 12A

section 12AA registration to both these assessees on the sole ground that he could not verify the commencement of charitable activities at their behest. We make it clear that there is not even a single adverse remarks coming from the CIT(Exemption)’s side regarding the assessees’ object clauses in the respective trust deeds. We deem it appropriate to reproduce

ULGULAN FOUNDATION,RANCHI vs. CIT (EXEMPTION), PATNA

Appeals are allowed

ITA 223/RAN/2018[0]Status: DisposedITAT Ranchi
14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 12A

section 12AA registration to both these assessees on the sole ground that he could not verify the commencement of charitable activities at their behest. We make it clear that there is not even a single adverse remarks coming from the CIT(Exemption)’s side regarding the assessees’ object clauses in the respective trust deeds. We deem it appropriate to reproduce

ST. BARNABAS HOSPITAL,RANCHI vs. CIT(EXEMPTION),, PATNA

In the result, the appeal filed by the assesse is allowed for statistical purpose

ITA 269/RAN/2018[2018-19]Status: DisposedITAT Ranchi05 Apr 2019AY 2018-19

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: Shri M.K. Choudhury &For Respondent: Shri Chandan Mondal, JCIT, ld. DR
Section 12ASection 2(15)

section 2(15) of the Act as charitable purposes, being "medical relief". Simply non-maintenance of separate books-of Pharmacy cannot be a ground for rejection of registration u/s 12AA. 1.2 For that whatsoever, having come to know about separate maintenance of books of accounts, the appellant has already started maintaining separate books for the Pharmacy. 1.3 For that