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8 results for “charitable trust”+ Section 143(1)(a)clear

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Key Topics

Section 1114Section 143(1)(a)9Section 801B8Exemption6Deduction6Section 12A5Section 139(1)5Addition to Income4Section 173Section 13(1)

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

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

3
Section 133(6)3
Charitable Trust3

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

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

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

Section 143(1)(a) of the Act and the same was confined only to such adjustments specifically enumerated in the proviso (i), (ii) and (iii) of the Act. In the case of S.R.F. Charitable Trust

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

Section 143(2) and 142(1) of the Act were issued, in response to which the Secretary of the Trust appeared and produced the documents required for verification of the P a g e 3 | 7 Holyfaith Tribal W & D Trust Vs ITO(E) application of income for charitable

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

sections 143(2) and 142(1) of the Income-tax Act, 1961 were issued. During the course of assessment proceedings, the Assessing Officer observed that the assessee trust had paid substantial amounts to specified persons as remuneration namely ₹72,00,000 to Shri Rajesh Kumar, ₹24,00,000 to Dr. Soni Sinha, ₹7,20,000 to Shri Pawan Kumar, ₹1

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

ITA 24/RAN/2020[16-17]Status: DisposedITAT Ranchi21 May 2025

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

For Appellant: Shri Shikesh Jha, ARFor Respondent: Shri Shiv Swaroop Singh, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)

143(3) on 21-12- 2018 and the followingaddition were made:- (i) Rs.1,70,87,735/ Discussed and named as carry forward and set-off the excess application of income. (ii) Rs.1,72,47,113/-Discussed and named as Repayment of Loan. Rs.1,72 (iii) Rs.4,39,31,322/-Discussed and named as Capital expenditure. (iv) Rs.69,66,832/ Discussed

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

ITA 2/RAN/2018[14-15]Status: DisposedITAT Ranchi30 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 11Section 12ASection 143(3)Section 144ASection 2(15)Section 234B

trust and allow the said ground. However the Ld. CIT (Appeals) is highly unjustified in simultaneously treating the excess of income over expenditure as per Profit & Loss A/C without considering the exemptions u/s 11 without any reason and confirming the addition of Rs. 1,71,97,154/- and the same is liable to be deleted

PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

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

ITA 486/RAN/2024[2018-2019]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 44ASection 56

1 That The Learned Commissioner of Income Tax. (Appeals) has erred in confirming the addition made by the Assessing Officer (AO) u/s 144 of Income Tax Act 1961, falling to consider the peculiar facts and circumstances surrounding the assessment for the Assessment Year 2018-19, which was the first year of implementation of the Faceless Assessment Scheme and there