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7 results for “charitable trust”+ Section 80clear

Sorted by relevance

Karnataka474Delhi433Mumbai348Bangalore176Chennai149Ahmedabad108Jaipur93Hyderabad83Chandigarh79Kolkata57Pune47Cochin46Lucknow30Indore25Rajkot19Calcutta17Cuttack16Visakhapatnam15Amritsar15Agra15Telangana10Nagpur8Jodhpur7Raipur7Varanasi7Surat7SC4Allahabad4Rajasthan3Patna3Ranchi3Punjab & Haryana2Panaji2Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1Guwahati1

Key Topics

Section 12A12Section 80G11Section 80G(5)8Section 116Exemption6Section 11(3)5Section 11(1)(d)5Addition to Income5Charitable Trust4

GANGADHARA SAHKARI KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, in the light of the above discussion, the appeal of the\nassessee is allowed

ITA 25/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025
For Appellant: \nMs. Dharti Jariwala, C.AFor Respondent: \nShri Mukesh Jain, CIT DR
Section 10(23)Section 80G

charitable trust with main\nobject of Education. So we request your honour to consider the fact of registration and\nother fact of the case and to grant registration of the Sec 80(G) of the Income Tax Act-\n1961.\"\n3. The brief facts of the case are that the assessee trust applied for grant\nof registration

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VAPI vs. M/S MAHAVIR JAIN CHARITABLE TRUST, VALSAD

In the result, the grounds of Revenue’s appeal are dismissed

Section 143(1)3
Section 271(1)(c)3
Disallowance3
ITA 208/SRT/2023[2018-19]Status: Disposed
ITAT Surat
18 Oct 2023
AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 131Section 132Section 143(3)Section 254(1)

80,644/- as reflected and this building was constructed on the land belonging to other persons, which was not subsequently purchased after three years. The Assessing Officer has not brought on record the particular investment made by assessee-trust, for which addition was 6 Mahavir Jain Charitable Trust made. There is no reference in the seized papers that assessee-trust

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

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 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)

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

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

ST. JOHN AMBULANCE ASSOCIALTION,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 289/SRT/2023[2022-23]Status: HeardITAT Surat11 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) St. John Ambulance Commissioner Of Income Tax Association, (Exemptions), Ahmedabad, Vs. 101, ‘Shriji Niwas’ A To Z Room No. 609, Floor-6, Bldge, Mansukh Tower Lane, Aayakar Bhawan (Vejalpur), Opp. Dhiraj Sons, Athwagate, Nr. Sachin Tower, 100 Foot Surat-395001. Road, Anandnagar- Pan: Aadts 1360 C Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 12ASection 2Section 254(1)Section 80GSection 80G(5)

Trust under Section 80G(5) of the Act in Form 10AB in accordance with Rule 11AA of the Income Tax Rules, 1962, (in short, the Rules) on 12.08.2022. The assessee furnished required details at the time of filing application electronically/online. On receipt of such application, the ld. CIT(E) issued specific notice dated 17/02/2023 contending therein that

GREEN MUMBAY LIONS EDUCATION TRUST,NA vs. ARIVS.EXEMPTION WARD, SURAT, INCOME-TAX OFFICE SURAT

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

ITA 547/SRT/2025[2023-24]Status: DisposedITAT Surat23 Dec 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.547/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Green Mumbay Lions Education Vs. Ito, Trust, Exemption Ward, Opp – Ratnakar Society, C/O Sgm Surat Shiroya English School, Chhapra Road, Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatg8361Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Bhupendra Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

Section 10Section 11Section 11(2)(a)Section 11(3)Section 11(3)(c)Section 143Section 143(1)Section 143(1)(a)Section 154Section 234A

80,700/-. The CPC, Bangalore (in short, ‘AO - CPC’) had issued an prima facie adjustment communication to the assessee on 29.11.2024, stating that there was inconsistency in ‘deemed income’ referred in Explanation - 4 to the third proviso to section 10(23C) or section 11(3) at Sr. No.1 of Schedule 115BBI and Sr. No. 33(b) of Form No.10B

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