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Khemka Charity Trust vs. Income Tax Officer (Exemption)

I.T.A. No.142/Kol/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata19 Dec 2025

The assessee, Khemka Charity Trust, is a charitable trust that filed its return of income for the assessment year 2018-19. The application of funds amounting to Rs. 8,17,000/- and accumulation of funds amounting to Rs. 27,010/- under sectio

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Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata

ITA No.1378/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata2 Dec 2025

The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p

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Father Leblond Trust Vs. CPC, Bengaluru

ITA No.: 1577/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH12 Dec 2025

The assessee, Father Leblond Trust, is a trust approved under section 12A of the Income Tax Act, 1961. The extended due date for filing the original return under section 139(4A) was 31/10/2019. The audit report in Form No. 10BB dated 25/09/

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Magadi Planning Authority vs. The Income Tax Officer

ITA No.1056, 1352 & 1353/Bang/2024Income Tax Appellate Tribunal, 'C' Bench, Bangalore22 Jan 2025

The assessee, Magadi Planning Authority, is a town planning authority created under the Karnataka Town and Country Planning Act, 1961. It is responsible for the administration, development, and monitoring of affairs in rural Magadi town, lo

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ITA No.1841/DEL/2024

ITA No.1841/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH19 Feb 2025

The assessee, Aroh Foundation, a registered society, filed its return of income on 12.01.2021 declaring nil income. The assessment was completed under section 143(3) of the Income Tax Act, 1961 read with section 144B of the Act on 22.09.202

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