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6 results for “charitable trust”+ Section 147clear

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Key Topics

Section 1113 Section 12A11 Section 11(1)(d)7 Section 1486 Section 143(1)5 Addition to Income5 Exemption5 Section 1474 Deduction4 Section 143(3)

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 12ASection 143(1)

147 taxmann.com 283 (Guj.), the Assessee a Public Charitable Trust had been filing returns of income in time along with audit report under section

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

3

Charitable Trust3

ITA 1278/SRT/2024[2019-20]Status: Disposed

ITAT Surat

21 Apr 2025

AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

147 taxmann.com 283 (Guj.), the Assessee a Public Charitable Trust had been filing returns of income in time along with audit report under section

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR

Section 11Section 12ASection 143(1)

trust or institution unless the person in receipt of income furnishes along with the return of income for the relevant assessment year the audit report in the prescribed form. And the assessee having failed to fulfill the conditions provided in section 12A(1)(b) of the Act, the assessee cannot claim benefit under section 11 and 12. He accordingly supported

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

147) 30-1-2013 Returns filed on 19-3-2013 •€€€€€€€€€€€€€€€€A.Y.2007-08 to 2009-10 •€€€€€€€€€€€€€€€€ A.Y.2006-07 and A.Y.2011-12 In the above case, application was made during the subsistence of the assessment proceedings, however, registration was granted subsequent to the conclusion of the assessment proceedings, the Hon'ble Tribunal held that relief u/s.11 cannot be denied if the registration was obtained during

LOK BHARTI MANDAL,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 212/SRT/2023[2008-09]Status: DisposedITAT Surat16 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.212/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The Ito, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2524Q Assessee By Shri Hiren Vepari, Ca Respondent By Shri Vinod Kumar, Sr. Dr 04/05/2023 Date Of Hearing Date Of Pronouncement 16/06/2023

Section 11(1)(d)Section 143(3)

trust is kept in deposit account and income earned therefrom is utilized for charitable purposes, assessee is entitled to benefit of exemption under section 11(1)(d) in respect of said income. Based on these facts and circumstances, we allow ground No.1 raised by the assessee. 15. In the result, ground No.1 raised by the assessee is allowed. 16. Coming

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Section 143(3)Section 147Section 148Section 148ASection 234BSection 274

Charitable Trust,Nr. Surat - 395007 Cine Park Cinema, Silvassa Vs. Road, Channod, Vapi, Gujarat - 396191 [PAN – AGUPS7338H] (Appellant) (Respondent) Assessee by Shri P M Jagasheth, CA Revenue by Shri Ajay Uke, Sr. D.R Date of Hearing 21.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against