Search Results Page

Search Results

1 - 3 of 3 (0.48 seconds)
Documents citing M/S. Sadia Educational & Charitable ... vs The Asst. Commissioner Of Income Tax, ... on 22 June, 2018

Dy.Cit (E) -2(1) , Mumbai vs Mumbai Educational Trust, Mumbai on 30 September, 2022

• George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80ITD 619 (Coch) Charitable trust-Exemption under s. 11'-Bar of s. 13(1)(c)-Assessee-society using the residential house of its chairman as a guest-house for accommodating the chairman and governing council members whenever they visited Madras and also other guests- it was not used as exclusive residence of the chairman after it was acquired on lease by the assessee-Provisions of s. 13(1)(c) and s. 13(2) were Page | 27 ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 not attracted- property in question was not made available for the use of any person referred to in sub- s (3) of s. 13, within the meaning of s. 13(2) even if no rent or compensation was charged installation or the governing council members, directly or indirectly- equipments were not installed at the personal residence of the specified persons-Assessee entitled for exemption under s.11-AO was not justified in adopting a segmented approach and allowing exemption to income from activities in Kerala and denying the exemption for the activities in Tamil Nadu.
Income Tax Appellate Tribunal - Mumbai Cites 55 - Cited by 0 - Full Document

Mr. Lalasab Imamsab Araganji, Gadag vs Income-Tax Officer, Ward-2, Gadag on 16 May, 2023

7. Further in the case of M/s.Fathima Educational & Charitabe Trust v. Asst.Director of Income-tax in ITA No.84/Coch/2016 (order dated 25.07.2016), the assessee came in appeal before this Tribunal, wherein there was a delay of 1964 days in filing the appeal before the Tribunal against the order of the Commissioner of Income-tax, Trivandrum, dated 30.09.2010, passed u/s 12AA of the I.T.Act and pleaded before the Tribunal that due to ITA Nos.127 & 128/Bang/2023 Mr. Lalasab Imamsab Araganji, Gadag Page 13 of 17 circumstances emerged from the legal complexities in understanding the relevant procedure envisaged in the Act by the professional of the assessee. That assessee realized the importance of filing of appeal only on the rejection of the plea of registration of the Trust. However, the Tribunal has not condoned the delay by observing as under:-
Income Tax Appellate Tribunal - Bangalore Cites 13 - Cited by 0 - Full Document
1