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10 results for “charitable trust”+ Section 143(3)clear

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Key Topics

Section 12A13Section 119Exemption7Section 10(20)5Section 2605Section 13(1)(b)4Section 260A3Section 11(2)3Section 403

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

ITTA/309/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 11Section 260A

143(3) of the Act, the assessing officer held, following his predecessor‟s view, that the business was carried on not by the assessee – trust, but by the Board of Directors of the company who are managing the business. He, therefore, held that the provisions of Section 11(4) of the Act were not applicable and the provisions of Section

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Charitable Trust3
Bench:
Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

3. This tax appeal under Section 260-A of the Income Tax Act, 1961 (for short “the Act, 1961”) is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench, Ahmedabad dated 29th January, 2015 for the A.Y. 2009-10. The respondent-assessee claims to be a Charitable

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

3) Where a trust or an institution has been granted registration under cl. (b) of sub-s. (1) and subsequently the CIT is satisfied that the (6 of 11) [ITA-163/2012] activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

ITTA/67/2004HC Telangana07 Apr 2015

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

Section 11(2)Section 12ASection 260A

charitable purposes by a deed of trust dated 17.11.1995. The objects of the Trust were mentioned in clause 3 of the deed of trust and they include upliftment of weaker sections of the society, advancement of the Bharatiya Samskriti, running schools and colleges, providing medical relief, rendering help to the people affected by natural calamities etc. It was registered under

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

ITTA/293/2014HC Telangana31 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

For Appellant: SRI S' RAVIFor Respondent: Ms' K' MAMATA
Section 151Section 260Section 260A

143(3) determining income of Rs.7,16,56,7OOl-. 4. itzii pSK,.i & LNA,J IT'IA_500 2006 and batch The appellants are primarily aggrieved of the refusdl of exemption claimed under Section 11 of the Income Tax Act. 5. The appeal was admitted ort 22.Ct9.2O14 on tl-e question of law, .riz., " uhether the exemption clain

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

charitable trust having its office at Nagamangala Taluk, Tumakuru District. It has been in existence since 1973. 2. The Trust has got registered under Section 12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name

M/s. PCL-STICCO Joint Venture vs. The Deputy Commissioner of Income Tax

The appeal stands dismissed

ITTA/389/2011HC Telangana29 Nov 2011
Section 10(20)Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

143(3) i.e. on 24.11. 2006 under remand proceedings on a fresh evidence contrary to directions of I. T. A. T. remand order dated 13.04.2007” 3. The counsel for the respondent has relied on the decision of this Court in Income Tax Appeal No. 167/2010 in the case of same (2 of 4) [ITA-389/2011] assessee decided 18th August

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

ITTA/441/2013HC Telangana24 Sept 2013

charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

ITTA/622/2015HC Telangana01 Jun 2016

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

TRUST, (REGD.) NO.33, CHALAKERE, K.R.PURAM HOBLI, BANASWADI POST, 42 BANGALORE-560 043, REPTD. BY ITS MANAGING TRUSTEE-CUM-SECRETARY, V.VENKATARAMA REDDY ...PETITIONER (BY SRI. P. KRISHNAPPA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT, M.S. BUILDING, BANGLAORE-560 001, REPTD. BY ITS PRINCIPAL SECRETARY 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY T.CHOWDAIAH ROAD KUMARA PARK WEST BANGALORE