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3 results for “charitable trust”+ Section 234Bclear

Sorted by relevance

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Key Topics

Section 12A6Section 116Section 234B3Section 2(15)3Exemption3Addition to Income3Section 143(3)2Section 10(23)(c)2

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

ITA 103/RAN/2016[2011-12]Status: DisposedITAT Ranchi16 May 2018AY 2011-12
For Appellant: Shri Anshul Ringasia, Advocate, ld. ARFor Respondent: Shri P.K. Mondal, JCIT, ld.Sr.DR
Section 10(23)(c)Section 12ASection 143(3)Section 234B

section 10(23)( c )(vi) of the IT Act and has held that mere surplus does not mean that institution is existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust v/s Union

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)

charitable purposes and is being utilised for the personal benefit of the trustee or management of the society. In our considered view the activities carried on by the trust are in the nature of general public utility and not the activity of business. Merely from the fact that the assessee during the financial years

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

234B should have been charged on returned income. 7. For the assessee begs leave to add, alter and withdraw any grounds of appeal during the course of hearing thereof or prior thereto." 2. The facts of the case, in brief, are that the appellant is a society engaged in running of educational institution. The assessee is registered under Section 12A/12AA