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5 results for “house property”+ Charitable Trustclear

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Key Topics

Section 12A25Section 1478Exemption5Section 1542

WOMEN & CHILD WELFARE CENTRE,VIZIANAGARAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 236/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam05 Apr 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.236/Viz/2021 (ननधधारण वषा / Assessment Year :2017-18) Women & Child Welfare Centre, Vs. Income Tax Officer, Garividi, Exemption Ward, Vizianagaram. Visakhapatnam. Pan: Aaatw 0407 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Suseel Kumar Agarwal प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 15/03/2022 घोषणध की तधरीख/Date Of : 06/04/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 11Section 12ASection 154

Trust, engaged in Charitable activities and registered under section 12A of the IT Act with registration No. II/37/94-95. The appellant for the AY 2017-18, while filing the return of income, ie ITR 7, has by mistake mentioned income of Rs. 84,000/- and Rs. 23,38,150/- as income from house property

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 338/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 337/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2014-15

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 489/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2013-14

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 339/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2016-17

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal