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12 results for “charitable trust”+ Section 192clear

Sorted by relevance

Karnataka451Delhi139Chennai78Mumbai69Bangalore44Cochin37Jaipur30Ahmedabad30Lucknow29Chandigarh20Kolkata20Calcutta16Allahabad15Visakhapatnam12Pune10Rajkot7Hyderabad7Cuttack7Kerala5Amritsar4Varanasi4SC3Jodhpur3Nagpur3Rajasthan3Telangana3Agra2Andhra Pradesh1Indore1

Key Topics

Section 234E56Section 200A46Section 200A(1)(c)12Charitable Trust11TDS10Section 107Section 11(1)(d)3Section 143(3)2Section 148

DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

In the result, the appeal filed by the assessee is dismissed

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

charitable and religious purposes, but in actuality only a school has been run, has no relevant in view of the clear language of clause of (ii) and (iii) of sub-section (5) of section 80G of the Act. It is not the actual user but the likelihood of it being used and the capacity of the trust

MANORAMA ENTERPRISES,,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS, WARD-1, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

2
Exemption2
ITA 385/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.385/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2013-14) M/S Manorama Enterprises Vs. Income Tax Officer D.No.31-32-41 Tds, Ward-1 Near Leelamahal Theatre Visakhapatnam Visakhapatnam [Pan : Aadfm5585H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri R.L.N.Somayajulu, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 21.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R

For Appellant: Shri R.L.N.Somayajulu, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 200ASection 200A(1)(c)Section 201Section 234E

192) has observed that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court

THE ASSISTANT DIRECTOR(AH) VETERINARY HOSPITAL,,JAGGAMPETA vs. THE INCOME TAX OFFICER, TDS, WARD-1,, RAJAHMUNDRY

In the result, the appeal filed by the assessee is allowed

ITA 519/VIZ/2018[2015-18]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Asst. Director (Ah) Vs. Ito (Tds), Ward-1, Veterinary Hospital, D.No. 7-63, Rajahmundry. Gokavaram Road, Jaggampeta, East Godavari District. Pan No. Vpnao 1812 G (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam– FCAFor Respondent: Shri D.V. Subba Rao – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

192) has observed that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 10. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court

AVNC HIGH SCHOOL,,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

In the result, both the appeals filed by the assessee are allowed

ITA 460/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

192) has observed that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court

AVNC HIGH SCHOOL, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

In the result, both the appeals filed by the assessee are allowed

ITA 459/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

192) has observed that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court

PAVANI DEVI,,GUNTUR vs. THE CIT(A)-2,, GUNTUR

In the result, the appeal filed by the assessee is allowed

ITA 312/VIZ/2016[2015-2016]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-2016

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Pavani Devi, Vs. Acit, Cpc (Tds), M/S. N. Koteswara & Co., Cas, Ghaziabad. D.No. 23-6-17/2, Patnam Bazar, Guntur. Pan No. Afmpd 2253 F (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.Dr Date Of Hearing : 20/12/2018. Date Of Pronouncement : 01/01/2019. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

192) has observed that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. (Smt. Pavani Devi) DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 582/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

192)and hence requested to allow the appeals of the assessee. 4. Per contra, the Ld.DR relied on the orders of the lower authorities. 5 We have heard both the parties and perused the material placed on record. Hon’ble Gujarat High Court in the case of Rajesh Kourani (supra) decided the issue in favour of the revenue holding that

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 581/VIZ/2019[2014-15 and F.Y. 2013-2014]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

192)and hence requested to allow the appeals of the assessee. 4. Per contra, the Ld.DR relied on the orders of the lower authorities. 5 We have heard both the parties and perused the material placed on record. Hon’ble Gujarat High Court in the case of Rajesh Kourani (supra) decided the issue in favour of the revenue holding that

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 580/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

192)and hence requested to allow the appeals of the assessee. 4. Per contra, the Ld.DR relied on the orders of the lower authorities. 5 We have heard both the parties and perused the material placed on record. Hon’ble Gujarat High Court in the case of Rajesh Kourani (supra) decided the issue in favour of the revenue holding that

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 578/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

192)and hence requested to allow the appeals of the assessee. 4. Per contra, the Ld.DR relied on the orders of the lower authorities. 5 We have heard both the parties and perused the material placed on record. Hon’ble Gujarat High Court in the case of Rajesh Kourani (supra) decided the issue in favour of the revenue holding that

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 579/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

192)and hence requested to allow the appeals of the assessee. 4. Per contra, the Ld.DR relied on the orders of the lower authorities. 5 We have heard both the parties and perused the material placed on record. Hon’ble Gujarat High Court in the case of Rajesh Kourani (supra) decided the issue in favour of the revenue holding that

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)Section 148

charitable trust registered U/s. 12A of the Act. The assessee filed its return of income for the AY 2014-15 on 14/08/2014 admitting total income at NIL. The scrutiny assessment U/s. 143(3) of the Act was completed on 14/12/2016 accepting the income returned by the assessee. Subsequently, the case was reopened after obtaining necessary approvals from the competent authority