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5 results for “charitable trust”+ Section 200A(1)(c)clear

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Key Topics

Section 234E25 Section 200A25 Section 200A(1)(c)5 Charitable Trust5 TDS5

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

1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute

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

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

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

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

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

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