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34 results for “disallowance”+ Section 12A(2)clear

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Key Topics

Section 1175Section 12A59Section 143(1)35Exemption30Disallowance25Deduction23Addition to Income20Section 15416Section 254(1)15Section 143(3)

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

Disallowance of exemption u/s.11(1)(d) of the Act: ON the facts and circumstances of the case and as per law, the CIT(A) was not justified in not granting exemption u/s.11(1)(d) of the Act in respect of voluntary contributions received as forming part of corpus trust or received for specific purposes. (V) Miscellaneous: The appellant craves leave

Showing 1–20 of 34 · Page 1 of 2

15
Charitable Trust15
Section 1012

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

disallowed the claim of expenditure by taking view that the assessee failed to produce the registration certificate under section 12AA of the Act. The ld.CIT(A) also held that the assessee would have obtained the copy of registration from the office of Commissioner(Exemption) or to apply it again, which the assessee has not done. 11. Before us, the ld.AR

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

12A and 80G were missing in respect of two trusts. As the registration certificates of trusts namely Shri Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal were not received, the Assessing Officer disallowed entire contention. During the appellate stage, the assessee furnished receipt of Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal with contains the detail of registration

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

12A and 80G were missing in respect of two trusts. As the registration certificates of trusts namely Shri Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal were not received, the Assessing Officer disallowed entire contention. During the appellate stage, the assessee furnished receipt of Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal with contains the detail of registration

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

12A(2) and judicial finding while dealing with the issue. 3. Without prejudice to the above, even if addition were to be sustained, it could be only of the net income after reduction of expenses. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal.” Prajapati Samaj Maroli Bazar Vs Addl.CIT 2. Brief facts

ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 165/SRT/2020[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)Section 254(1)

12A(a) of Income tax Act granted vide certificate No. SRT/CIT/SIB/110-529-S/87 dated 11.09.1987. The assessee filed its return of income for the assessment year 2009-10 on 23.06.2009 declaring nil income. The return of assessee was processed and accepted under section 143(1) of the Act. Subsequently, case of assessee was re-opened under section 147 by the Assessing Officer

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

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

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

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

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 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

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

disallowing the claim of exemption under section 12A Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 4– of the Act on account of delay in filing of Form 10B, along with return of income. 6. We observe that in the case of Brahmchari Wadi Trust vs. Commissioner of Income-tax (Exemption) [2025] 173 taxmann.com

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)

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return

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 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

Section 11Section 156Section 254(1)Section 271(1)(c)

section 12A(2) would be applicable to the case of the present assessee. Therefore, we set- aside the order of the ld. CIT(A), consequently deleted the additions. Therefore, this ground raised by the assessee is allowed and other grounds raised by the assessee are consequential in nature and same were also allowed in terms of our aforesaid observations

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)

section 143(1) of the Income Tax Act, 1961 (in short ‘the Act’). 2. The grounds of appeal raised by assessee are as follows: “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/CPC by disallowing the exemption of Rs.3

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

12A must be fulfilled including of getting registration under Section 12AA of the Act. Accordingly, the Assessing Officer was not allowed benefit under Section 11 and 12 of the Act and added Rs. 8,34,700/- in the income of assessee. 4. The Assessing Officer further noted that there was a fresh and unsecured loan as evident from the balance

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

ITA 166/SRT/2023[2014-15]Status: DisposedITAT Surat14 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 13(1)(c)Section 143(3)Section 147Section 254(1)

12A of the Act and is eligible for application of income under Section 11 of the Act. The assessee is undertaking its activity for the purpose of object of the assessee-trust. The onus lies on the Assessing Officer to prove that application of violation of conditions specified in Section 13 of the Act. The ld. AR of the assessee

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

ITA 167/SRT/2023[2014-15]Status: DisposedITAT Surat14 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 13(1)(c)Section 143(3)Section 147Section 254(1)

12A of the Act and is eligible for application of income under Section 11 of the Act. The assessee is undertaking its activity for the purpose of object of the assessee-trust. The onus lies on the Assessing Officer to prove that application of violation of conditions specified in Section 13 of the Act. The ld. AR of the assessee

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

12A(1). Before amendment made w.e.f. 01.04.2020, the relevant clause (b) was as under: "(b) where the total income of the trust of institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts

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

12A(1). Before amendment made w.e.f. 01.04.2020, the relevant clause (b) was as under: "(b) where the total income of the trust of institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts

M/S. PANOLI INDUSTRIAL INFRASTRUCTURE PROJECT LTD.,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-2,, BHARUCH

In the result, appeal of the Assessee is dismissed

ITA 138/AHD/2015[2011-12]Status: DisposedITAT Surat19 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.138/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Panoli Industrial Infrastructure Vs. The Commissioner Of Project Ltd., Income Tax(Appeals)-Iv, Plot No.L-913/10, Gidc Estate, Baroda. Panoli, Taluka-Ankleshwar, District-Bharuch – 393 001. [Pan: Aaecp 3943 J] अपीलाथ" Appellant ""यथ"/Respondent Shri Sunil Talati – Ca िनधा"रती क" ओर से /Assessee By Shri Dileep Kumar – Sr.Dr राज"व क" ओर से /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 09.10.2018 उ"ोषणा क" तारीख/Pronouncement On 22.10.2018

Section 11Section 12Section 12ASection 143(3)Section 2(15)

2. Ground No.1 relates to disallowance of claim of exemption of Rs.25,19,268/- u/s.11 was made on account of the fact that the assessee was not registered u/s.12 of the Income Tax Act. 3. Brief facts of the case are that the disallowance of claim of exemption of Rs.25,19,268/- u/s.11 was made on account of the fact

TRINITY EDUCATION TRUST,SURAT vs. THE INCOME TAX OFFICER, EXEMPTION WARD, SURAT

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

ITA 669/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Trinity Education Trust, The Income Tax Officer, 1C-4, Row House, Exemption Vs Muktanand Nagar, Sardar Ward, Surat. Bridge, Adajan, Surat. Pan: Aabtt4722H Appellant/ Revenue Respondent/ Assessee

Section 11Section 12ASection 143(1)Section 154

section 12A of the Act. The assessee is running school and income derived from school fees. The 2 Trinity Education Trust Assessing Officer disallowed