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3 results for “charitable trust”+ Section 366clear

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Key Topics

Section 143(3)3Section 11(1)(d)2Section 12A2Exemption2Addition to Income2

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15
For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR
Section 11Section 143(3)

366, it was held that A.Y. 2014-15 Shree Saibaba Satsang Mandal donation for construction of wadi for the caste people which was directly taken to balance sheet without considering it as income was contribution towards "Corpus Fund’. Here, the specific mention of the words “Corpus Fund" was not deemed necessary. (b) The Hon'ble ITAT Ahmedabad in the case

INCOME TAX OFFICER (EXEMPTION), WARD, SURAT, SURAT vs. NAV JYOTI SOCIAL SERVICE SOCIETY, DANGS

In the result, this appeal of the Revenue is dismissed

ITA 99/SRT/2017[2013-14]Status: Disposed
ITAT Surat
16 May 2022
AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) I.T.O. (Exemption) Nav Jyot Social Service Society, Ward-Surat, Subir, Vs. Room No. 105, 1St Floor, District Dangs-394716 Aayakar Bhavan, Gujarat Adajan Hazira Road, Surat-395009. Pan : Aaatn 1806 D Appellant Respondednt

Section 11(1)(d)Section 12Section 12ASection 143(3)Section 254(1)

366 wherein it was held that the donation for construction of wadi for the caste people was directly taken to balance sheet without considering it as income was corpus donation. The ld. CIT(A) also relied upon the decision of Hon'ble Allahabad High Court in the case of Sri Dwarkadheesh Charitable Trust Vs ITO (Supra) and the decision

PRAFULCHABNDRA BHAICHANDBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WD.2(3)(3), SURAT

ITA 104/SRT/2021[2013-14]Status: DisposedITAT Surat20 Jun 2022AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Prafulchandra Bhaichandbhai Patel, Vs. Income Tax Officer, Ward- Bharthana (Vesu), Via-Althan, Taluka 2(3)(3), Aaykar Bhavan, Majura Choryasi, Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azcpd7755Q (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Ms. Anupama Singla– Sr.DR
Section 143(3)

366]. The mistake of the lawyer or accountant may be a good reason for condoning delay. 8. In considering the condonation petition, it is to be remembered that statutes conferring a right of appeal must be construed in furtherance of justice and the provision limiting the time for bringing an appeal must be liberally interpreted, so that the party pursuing