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3 results for “charitable trust”+ Section 80G(5)(iv)clear

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Key Topics

Section 2604Section 252Section 12A2Section 1512Exemption2

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

80G(5) of the Act by the Director of Income Tax-(E), Ahmedabad would be binding to the Assessing Officer. The assessee asserted that the registration under Section 12A of the Act is sufficient to arrive at the conclusion that the activities undertaken by the assessee company are charitable and fall within the ambit of Section Page

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

IV, Hyderabad, dated O7.O4.2O05, who in turn had affirmed the order passed by the Assessrrrent Offrcer dated 14.03.2005 after cornpletion of the assessrnent under Section 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

Sri Rajesh Rawtani vs. The Income Tax Officer

The appeals are disposed off in the above

ITTA/278/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 10Section 37(1)

5 similarly be taken into account as trading receipts where it is necessary to do so in order to ascertain the true profits.” In Bharat Earth Movers (supra) (decided by the Supreme Court), the question which the Court had to consider was whether the provision for meeting earned-leave-encashment by the employee was an admissible deduction in the hands