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4 results for “charitable trust”+ Section 249clear

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Key Topics

Section 12A9Section 143(1)5Exemption4Section 113Section 123Section 271(1)(c)3Section 11(6)3Addition to Income3Section 11(1)(d)2

MADRESA HIMAYATUL ISLAM BACHCHON KA GHAR,BARDOLI vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

ITA 279/SRT/2022[2017-18]Status: HeardITAT Surat02 Jan 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Madresa Himayatul Islam Bachchon Ka I.T.O. Ghar, Exemption Ward, Vs. Ground Floor Bachchon Ka Ghar, Surat. Kadod, Bardoli-394335. Pan No. Aadtm 1802 F Appellant/ Assessee Respondent/ Revenue

Section 115BSection 12ASection 133(6)Section 144Section 249Section 249(4)Section 254(1)Section 69A

charitable trust and running Madersa to impart education to poor students. The main source of assessee’s income is donation from public. The trust is not having registration under Section 12A/12AA. As no return of income was filed, thus, the Assessing Officer issued notices to assessee to furnish details of cash deposits as per CBDT Circular. The Assessing Officer recorded

Section 69A2
Deduction2
Disallowance2

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

trust - Registration of (Sub-section (2)) - Assessment year 2011-12 - Whether first proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014, with effect from 1-10-2014, being a beneficial provision intended to mitigate hardships in case of genuine charitable institutions, has to be applied retrospectively - Held, yes [Para 8][In favour of assessee] FACTS ■ The assessee

MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 117/SRT/2021[2015-16]Status: DisposedITAT Surat29 Mar 2022AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 12ASection 143(1)Section 250

charitable activities and that is why the assessee got registration under section 12AA of the Act, hence such genuine trust should be encouraged and should not be penalized for technical mistake. Therefore, Ld. AR submits that assessee-trust has furnished petition for condonation of delay, and explained the delay is a reasonable way. Therefore, he prays the Bench that delay

SHREE SAINATH SARVAJANIK SEWA MANDAL TRUST,UNA vs. ITO, EXEMPTION WARD, SURAT, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 204/SRT/2021[2016-17]Status: DisposedITAT Surat22 Jul 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.204/Srt/2021 ("नधा"रणवष" / Assessment Years: (2016-17) (Physical Court Hearing) Shree Sainath Sarvajanik Sewa Vs. The Ito, Exemption Ward, Mandal Trust, Surat. N.H. No.8, Near Ganesh Sisodra, Unn-396445, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafts7802P (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri J. K. Chandnani, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 12/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 22/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short ‘Ld. Cit(A)’] National Faceless Appeal Centre (In Short ‘Nfac), Delhi, In Appeal No. Itba/Nfac/S/250/2021-22/1036051308(1) Dated 30.09.2021, Which In Turn Arises Out Of A Penalty Order Passed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri J. K. Chandnani, Sr. DR
Section 11(6)Section 271(1)Section 271(1)(C)Section 271(1)(c)

charitable trust and registered u/s 12A of the IT Act. The assessee filed its return of income for A.Y.2016-17 on 21.09.2016 declaring total income at Rs. Nil and thereby claiming refund of Rs.7,20,730/-. The case was selected for scrutiny and assessment was finalized u/s 143(3) by making addition of Rs.20,63,925/- on account of disallowance