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2 results for “charitable trust”+ Section 253(2)clear

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Key Topics

Section 13(1)(c)5Section 12A4Section 13(3)4Section 119(2)3Section 112Exemption2

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

ITA 142/ALLD/2018[2017-2018]Status: DisposedITAT Varanasi13 Oct 2022AY 2017-2018
For Appellant: NoneFor Respondent: Shri R.K. Vishwakarma, CIT DR
Section 11Section 12ASection 12A(1)Section 13(1)(c)Section 13(3)

2 Assessment Year: N.A. Surya Charitable Trust, Varanasi v. CIT(Exemption), Lucknow mother of Trustee of the assessee namely Shri L K Pandey , Shri S K Pandey and Shri K K Pandey. Further, ld. CIT(E) observed that building is being constructed on said land taken on lease by the assessee, out of funds of the assessee-trust

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

section 140A of the Act within the due date (without extension under Circular No.9/2021, Circular No.17/2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.” 6. This circular is not at all applicable and has wrongly been quoted by Ld.PCIT. The relevant circularson condonation of delay forfilling of Form