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7 results for “charitable trust”+ Section 264clear

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Key Topics

Section 12A18Section 117Exemption7

THE ITO, (EXEMPTIONS), WARD,, SURAT vs. SHREE AMBIKA NIKETAN TRUST,, SURAT

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR
Section 11Section 143(2)Section 143(3)Section 70

264 ITR 110 ( Bom) , it was held that in case of charitable trust whose income is exempt u/s 11 excess of expenditure in the earlier years can be adjusted against income of subsequent years and such adjustment would be application of income for subsequent years. In Govindu Naicker Estate v/s ADIT

SURAT VISHANAGAR VANIK GNATI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 270/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected

SHRI DASHABAJ VANIK GNYATI MANDAL,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 267/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected

SHRI MODH VISHA GAUBHUJA VANIK GNYATI MILKAT TRUST,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 271/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected

SHRI PARDI VAISHNAV KANTHIBADH MANDIR,VALSAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 264/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected

SURAT MAISURIYA BHATIA NAYI PANCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 213/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected

SHREE MAHAVIR SWAMI JAIN DAHERASAR,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Accordingly, these other appeals are also allowed for statistical purposes

ITA 269/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Hiren Vepari, CAFor Respondent: ITA Nos.213, 264, 267, 269 to 271/SRT/2023
Section 12A

264, 267, 269 to 271/SRT/2023 Surat Maisuriya Bhatia Nayi Panch & Ors. आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned six appeals filed by different assessee-trusts, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), [in short ‘the Ld. CIT(E)’], wherein the Ld. CIT(E) has rejected