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12 results for “charitable trust”+ Section 11(7)clear

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Key Topics

Section 12A19Section 143(3)18Section 1115Section 2(15)12Section 1011Section 14810Exemption10Section 12A(1)4Section 11(1)(a)4

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

11 of the 1961 Act even after considering the amended provisions of Section 2(15) , as all assessment years dealt with by Lucknow-tribunal in its afore-stated appellate order were post Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. amendment to Section 2(15) by Finance

Natural Justice2

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

11 of the 1961 Act even after considering the amended provisions of Section 2(15) , as all assessment years dealt with by Lucknow-tribunal in its afore-stated appellate order were post Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. amendment to Section 2(15) by Finance

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

11 of the 1961 Act even after considering the amended provisions of Section 2(15) , as all assessment years dealt with by Lucknow-tribunal in its afore-stated appellate order were post Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. amendment to Section 2(15) by Finance

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

11 of the 1961 Act even after considering the amended provisions of Section 2(15) , as all assessment years dealt with by Lucknow-tribunal in its afore-stated appellate order were post Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. amendment to Section 2(15) by Finance

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

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

ITA 6/VNS/2022[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Atul Choudhary, C.AFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 10Section 11Section 11(1)Section 11(1)(a)Section 12ASection 40

trust. An identical amount of Rs. 19,90,762/- is also shown in the column giving details of exemption under section 10(23C)(iiiad). From these facts, it is clear that the amount showed as exemption under section 10(23C)(iiiad) is nothing but the amount of accumulated income to be applied for charitable purpose in future is repeated mistakenly

MATH GARWA GHAT (TRUST),VARANASI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 33/VNS/2023[NA]Status: DisposedITAT Varanasi29 Sept 2023

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year: N.A. Math Gadwaghat Trust V. The Cit (Exemptions) Bangla Kuti, Ramna Varanasi Varanasi Tan/Pan:Aaets8008G (Appellant) (Respondent)

For Appellant: Shri Ashish Jindal & Shri V. K. JindalFor Respondent: Shri Robin Chaudhary, CIT
Section 11Section 12ASection 143(3)

11 of the Act and it continued to hold registration under section 12A of the Act and in all the assessments, it was found that the assessee was carrying out the activities as per the objects of the trust and at no point of time, it was ever found that the activities of the assessee-trust are not genuine

MATH GARWA GHAT GO-SANRAKSHAN NYAS,VARANASI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 34/VNS/2023[NA]Status: DisposedITAT Varanasi29 Sept 2023

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:N.A. Math Garwa Ghat Go-Sanrakshan V. The Cit (Exemptions) Nyas Varanasi 1, Bangla Kuti, Ramna Varanasi Tan/Pan:Aaatm8624J (Appellant) (Respondent) Appellant By: Shri Ashish Jindal & Shri V. K. Jindal Respondent By: Shri Robin Chaudhary, Cit (Dr) Date Of Hearing: 25 09 2023 Date Of Pronouncement: 29 09 2023

For Appellant: Shri Ashish Jindal & shri V. K. JindalFor Respondent: Shri Robin Chaudhary, CIT (DR)
Section 11Section 12A

11 of the Act. Now, in accordance with the new provisions of the Act, the assessee was required to file an application for registration of the trust under section 12AB of the Act in form No.10AB in terms of Rule 17A of the Income Tax :-3-: Rules, 1961. The applicant-assessee-trust filed form No.10AB on 30.9.2022. Thereafter, a notice

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect

SATYAM FOUNDATION,VARANASI vs. CIT (E),, LUCKNOW

In the result, the appeal filed by the assessee in ITA no

ITA 222/VNS/2019[2019-2020]Status: DisposedITAT Varanasi27 May 2022AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A Satyam Foundation, The Cit(Exemption), B-38/266 Kh-3, Tulsipur, V. 5Th Floor, South Block, T.C./46V, Mahmoorganj, Upsidc Ltd., Vibhutikhand, Varanasi-221002, Uttar Gomti Nagar, Lucknow Pradesh Pan: Aakts6783J (Appellant) (Respondent)

For Appellant: NoneFor Respondent: ShriRamendra Kumar
Section 12ASection 12A(1)

section of public and not specific individuals, and fourthly that the assessee will use its funds/property for its objects .The ld. CIT(E) asked assessee to file reply on all these issues , but the assessee chose not to file reply before ld. CIT(E) , nor filed amended copy of trust deed, and even before us amended trust deed

ATMANUSANDHAN KENDRA KALYANPURI,CHANDUALI vs. CIT (E), LUCKNOW

In the result, the appeal filed by the assessee in ITA no

ITA 221/VNS/2019[2019-2020]Status: DisposedITAT Varanasi27 May 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A. Atmanusandhan Kendra The Cit(Exemption), Kalyanpuri, Baaharvani, V. 5Th Floor, South Block, T.C./46V, Paura, Chanduli-232103, Upsidc Ltd., Vibhutikhand, U.P. Gomti Nagar, Lucknow, U.P. Pan:Aapca 0369N (Appellant) (Respondent)

For Appellant: NoneFor Respondent: ShriRamendra Kumar
Section 12ASection 12A(1)

section of public and not specific individuals, and fourthly that the assessee will use its funds/property for its objects .The ld. CIT(E) asked assessee to incorporate these clauses in its constitution/MOA, but the assessee did not produce amended constitution(MOA) , neither before the ld. CIT(E) and nor even before us. The primary condition for grant of registration

ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

Accordingly, appeal of the assessee dismissed as not maintainable

ITA 79/VNS/2023[2021-2022]Status: DisposedITAT Varanasi23 Nov 2023AY 2021-2022

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

For Appellant: Shri. S.K. Garg AdvocateFor Respondent: Shri. Robin Chaoudhary
Section 11Section 11(1)Section 119(2)Section 119(2)(b)Section 12ASection 139Section 154Section 80G

charitable objects, it was granted registrationu/s 12AA and was also approved u/s 80G. It has filed its return of income for A.Y. 2021-22 on 15.02.2022, which within the extended due date for filing the return of income for filing returns by the CBDT. However it hasfiled its audit report in Form 10B on 16.09.2022. It is important to note