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6 results for “charitable trust”+ Section 13(3)(e)clear

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Key Topics

Section 1112Section 143(1)(a)9Section 801B8Section 12A5Section 139(1)5Exemption4Deduction4Section 173Section 13(1)3Section 133(6)

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

In the result, this appeal of the assessee is partly allowed for statistical purposes only

ITA 69/RAN/2024[2016-17]Status: DisposedITAT Ranchi29 Sept 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Section 11Section 13(1)Section 133(6)Section 17

13(3) of the Income-tax Act, 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is disallowed. The notices U/s 133(6) were not issued rightly

3
Condonation of Delay2
Charitable Trust2

SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

13(9) of the Act. Even during the appellate proceedings, the assessee had not furnished any evidence for filing of Form-10 for the impugned assessment year. The claim of assessee regarding deduction under Section 11 of the Act was not considered by the Assessing Shree Sree Balananda Trust Vs ITO (E) Officer under Section

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

In the result, the appeal filed by the Revenue is dismissed

ITA 261/RAN/2024[2017-18]Status: DisposedITAT Ranchi14 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 11Section 13(1)(c)Section 250

Charitable Trust ₹1,20,000/- to Manorama Sinha respectively. The Assessing Officer held that the above payments were excessive and unreasonable, and accordingly invoked the provisions of section 13(1)(c) of the Act, thereby denying exemption under section 11 of the Act and making additions to the income of the assessee. 3. Aggrieved by the assessment order, the assessee

SHREE DIGAMBER JAIN BHAWAN,RANCHI vs. CIT(EXEMPTIO), PATNA

In the result, we find that there is no reason to interfere with the impugned judgment of the High Court of Delhi

ITA 28/RAN/2019[0]Status: DisposedITAT Ranchi16 Sept 2020

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 12A

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore, with

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

E R PER: BENCH 1. These appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 28/07/2023 for the Assessment Year (AY) 2018-19 and 2019-20 respectively. Both these appeals have similar facts and grounds, therefore, with