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9 results for “charitable trust”+ Section 65clear

Sorted by relevance

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Key Topics

Section 1122Section 143(1)11Section 80P(2)(d)10Deduction9Charitable Trust8Disallowance7Exemption7Section 12A6Section 1546Section 254(1)

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

Charitable Trust Vs ITO principle, it is conceded, has not been applied by the Courts below in this case, but we may take note of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.& Anr. v. Union of India & Ors. 1991 Suppl. (1) SCC 102, para 39, Union of India

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

4
Section 13(10)4
Limitation/Time-bar4

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

charitable trust. 29. We should look into the position of law as regards the subject matter of this writ-application : In Artist Tree (P.) Ltd. v. CBDT [2014] 52 taxmann.com 152/[2015] 228 Taxman 108/[2014] 369 ITR 691 (Bom.). The relevant paragraphs 11 to 14 and 23 of the said judgment are quoted below for ready reference

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 under section 12A of the Act and engaged in charitable activities for over 40 years. In the return of income for the assessment year 2018-19 assessee declared total income at Rs.13,54,46,670/-. In the return it had shown business income of Rs.13,54,46,670/- and voluntary contribution of Rs.1,52,03,71,381/-. While processing

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing the claim of deduction of Rs.1,77,41,090/- u/s 11 although the adjustment does not fall

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

Charitable Trust “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment u/s 143(1) by disallowing the claim of deduction of Rs.1,77,41,090/- u/s 11 although the adjustment does not fall

DY. COMMISSIONER OF INCOME TAX, CIR - 2(1)(1), SURAT, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 908/SRT/2025[2011-12]Status: DisposedITAT Surat27 Feb 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

Section 155 of the Income-tax Act. 2. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 901/SRT/2025[2014-15]Status: DisposedITAT Surat27 Feb 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

Section 155 of the Income-tax Act. 2. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development Fund & Charitable Trust