Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

YASH KOTHARI PUBLIC CHARITABLE TRUST vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL, J.
Pet. Counsel
Nishant Mishra
Res. Counsel
C.s.c.

Petitioner / Applicant

YASH KOTHARI PUBLIC CHARITABLE TRUST

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 16, 2023
Order No.

Writ Tax No. - 1027 of 2022

Citation

2023(1) TAXREPLY 6866

Original Order
My Favorites
Add to Fav
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State. 2. This writ petition has been filed claiming relief for quashing the correspondence dated 30.06.2022 issued by the respondent no. 2 requiring the petitioner assessee to furnish acknowledgement of online filing of the appeal. 3. The case, in nutshell, is that the assessee, which is a registered public charitable trust and duly registered under the Societies Registration Act and also under Section 12-AA of the Income Tax Act, is constructing a charitable hospital and certain exemption was claimed by the assessee which was not granted by the assessment order passed on 12.01.2022 being order No. ZD090122015905M. After passing of the said order, the assessee reversed certain input tax credit through Form GSTR- 3B, which was filed on 08.02.2022. The department on 12.01.2022 passed a summary order under Ru....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
17
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).