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9 results for “house property”+ Charitable Trustclear

Sorted by relevance

Karnataka505Delhi387Mumbai344Chennai155Bangalore132Hyderabad80Jaipur73Chandigarh50Kolkata41Lucknow41Pune40Cuttack19Cochin18Amritsar18Ahmedabad18Telangana16Calcutta16Rajkot14Agra13Indore12Surat9Raipur8Varanasi7Kerala6Visakhapatnam5Jodhpur4Rajasthan4SC4Patna4Nagpur3Allahabad3Punjab & Haryana2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Dehradun1

Key Topics

Section 12A25Section 2(15)12Section 118Exemption7Section 54F4Addition to Income4Section 2503Charitable Trust3Deduction3Section 11(1)

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 190/SRT/2020[2017-18]Status: DisposedITAT Surat31 Dec 2021AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

House, CBDT issued a Circular No. 11 of 2008 dated 19th December 2008 explaining the amendment, which are reproduced below: "3. The newly inserted proviso to section 2(15) will apply only to entities whose purpose is ‘advancement of any other object of general public utility' ie., the fourth limb of the definition of ' charitable purpose' contained in section

2
Section 13(1)(c)2
Section 194C2

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 189/SRT/2020[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

House, CBDT issued a Circular No. 11 of 2008 dated 19th December 2008 explaining the amendment, which are reproduced below: "3. The newly inserted proviso to section 2(15) will apply only to entities whose purpose is ‘advancement of any other object of general public utility' ie., the fourth limb of the definition of ' charitable purpose' contained in section

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

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

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

houses for the livelihood of animals deserving of compassion only. ix. To open and run institutions providing specialized services like women's shelters, old age homes, rehabilitation centers for the disabled, and orphanages, and to assist such institutions. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 5– x. To organize activities by setting up health, education, home industries

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

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

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

houses for the livelihood of animals deserving of compassion only. ix. To open and run institutions providing specialized services like women's shelters, old age homes, rehabilitation centers for the disabled, and orphanages, and to assist such institutions. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 5– x. To organize activities by setting up health, education, home industries

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 797/SRT/2025[2022-23]Status: DisposedITAT Surat06 Apr 2026AY 2022-23

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Hiren R. Vepari, C.AFor Respondent: Shri Mukesh Jain, CIT-D.R
Section 12ASection 80G

properties in Surat which continues to be held by the appellant • The appellant has given sufficient evidence to demonstrate that Trust was settled 100 years back i.e. before the commencement of the Income-tax Act, 1961. O The scheme for the management of Waqfs created by Haji Gulam Arif deceased in the Chief Court of Lower Burmah (Page No.20

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

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

ITA 321/SRT/2018[2013-14]Status: DisposedITAT Surat20 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Section 133(6)Section 143(3)Section 54F

Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [PAN: AAHHK 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri HardikVora– AR िनधा"रतीक"ओरसे /Assessee by Smt. Anupama Singla – Sr.DR राज"वक"ओरसे /Revenue by सुनवाई क" तारीख/ Date of hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement on: 20.10.2020 आदेश /O R D E R PER PAWAN SINGH, JUDICAL MEMEBR: 1. This

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

house property during the year under consideration. In this case, a survey u/s.133A of the Act was carried out at the business premises of the appellant on 10.04.2013 and many incriminating documents were found and impounded during the operation. During the survey, statements of the appellant were recorded on oath on 10.04.2013 and 11.04.2013 and undisclosed income of Rs.4