307 ITR 226 (Raj) E. ITO v. Trilok Tirath Vidavati Chuttani Charitable Trust

90 ITD 569Income Tax Appellate Tribunal2004#18406 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2019.

Judgments citing 307 ITR 226 (Raj) E. ITO v. Trilok Tirath Vidavati Chuttani Charitable Trust

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: -- Devki Devi Foundation, Vs DIT (Exemptions), Plot No.15, 3rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. PAN: AAATD5283G (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, CA Revenue by : Ms Nidhi Srivastava, CIT, DR Date of Hearing : 27.08.2019 Date of Pronouncement : 22.10.2019 ORDER PER R.K. PANDA, AM: The appeal filed…

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)

Section 11Section 12ASection 13(8)Section 2(15)

…P&H) iii. Hiralal Bhagwati Vs. CIT (2000) 246 ITR 188 (Guj) iv. Ananda Marga Pracharaka Sangha Vs. CIT (1996) 218 ITR 254 (Cal) v. ITO Vs Mrs. Dwarika Prasad Trust (1989) 30 ITD 84 (Del)(SB) vi. ITO Vs Trilok Tirath Vidyavati Chuttani Charitable Trust (2004) 90 ITD 569 (Chd) vii DDCA Vs DIT 168 TTJ 425(ITAT Delhi) . 7. Sh. Y.K. Sud, the Ld. Counsel for the assessee, has also made the alternate submissions that the assessee Chandigarh Lawn Tennis ITA No. 1382/Chd/2016- Chandigarh Lawn Tennis Association, Chandigarh 9 Association is involved in imparting training to boys and girls in Tennis and is running a ten…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…068-1072 of caselaw paperbook)  Hiralal Bhagwati vs CIT: 246 ITR 188(Guj.)  Ananda Marga Pracharaka Sangha v. CIT: 218 ITR 254 (Cal) ITO v. Mrs. Dwarika Prasad Trust: 30 ITD 84 (Third Member)(Del.)  ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd)   Gaur Brahmin Vidya Pracharini Sabha v. CIT: 34 SOT 371 (Del.) In view of the aforesaid, since the facts in the present case of the assessee in the earlier assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sect…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR

Section 11Section 12ASection 13(3)Section 147

…same effect: (Bom) B. N.N. Desai Charitable Trust Vs CIT, 246 ITR 452 (Guj) C. Orpat Charitable Trust Vs. CIT 256 ITR 690 (Guj) D. Umaid Charitable Trust Vs Union of India and others 307 ITR 226 (Raj) E. ITO Vs Trilok Tirath Vidavati Chuttani Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of section 13(3) of the IT Act, 1961 for the payments made to specified person on account of salary, whereas the society has not violated the provision of sect…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR

Section 11Section 12ASection 13(3)Section 147