Commissioner of Income Tax v. Seth Anandram Jaipuria Education Society

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. ACIT, EXEMPTION CIRCLE , GHAZIABAD

In the result appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. ACIT, GHAZIABAD

In the result appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

In the result appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

COMMISSIONER OF INCOME TAX (EXEMPTION) vs. RAGUVANSHI CHARITABLE TRUST,

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…11(6). On this aspect, the ITAT held that the amendment to the Section 11 was perspective. On this too, the Court holds that no question of law arises. We also notice that in Commissioner of Income Tax Vs. Seth Anandram Jaipuria Education Society (2017), 394 ITR 712 and Director of Income Tax & Anr. Vs. Al-Ameen Charitable Fund Trust, (2016) 383 ITR 517, it was held that the plain language of amendment of Section 11(6) of the Income Tax Act, 1961, made through the Finance (No. 2) Act 2014, established its parliamentary intent in computing income for charitable trust, only with effect from 01.04.2015.…