DIT v. Raghuvanshi Charitable Trust

197 Taxmann 170High Court2011#3650 most cited

What is DIT v. Raghuvanshi Charitable Trust authority for?

A trust can carry forward a deficit from the current year and set it off against the income of a subsequent year, which is considered an application of income for charitable purposes within the meaning of Section 11(1)(a).

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT v. Raghuvanshi Charitable Trust · Section 11 · Section 11(1)(a) · carry forward of deficit · set off against subsequent year income · application of income for charitable purposes

Sections most often in play

Section 11Section 11(1)(a)Section 143(3)Section 11(1)(c)Section 11(2)Section 142(1)Section 143(2)Section 11(1)

Issues it is cited on

carry forward of lossessection 11(1)(a)section 11(1)section 70application of incomesection 10(23c)section 12aasection 28capital expendituresection 12asection 11section 10

Judgments citing DIT v. Raghuvanshi Charitable Trust

Chitradurga Zilla Reddy Jana Sangh(R), Chitradurga vs. Income Tax Officer, Ward-1 Exemption, Hubli

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R
Section 11(1)Section 12ASection 143(1)Section 250

…ITANo.1625/Bang/2025 Chitradurga Zilla Reddy Jana Sangha (R), Chitradurga IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Chitradurga Zilla Reddy Jana Sangha (R) No.1, Reddy Jana Sangha Main Road, Opp Dental College ITO Vs. Chitradurga 577 501 Exemption Ward 1 Karnataka Hubli PAN NO :AAATC1125E APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Shivanand Kalakeri, D.R. Date of Hearing : 18.12.2025 Date of Pronouncement : 05.03.2026 O R D E R PER KESHAV…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Dr D Y Patil Unitech Society, Pune

In the result, the appeal filed by the Revenue is dismissed

ITA 1391/PUN/2025[2013-2014]Status: DisposedITAT Pune04 Nov 2025AY 2013-2014

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Dcit (Exemption) Dr D Y Patil Unitech Society Circle, Pune Flat No.101, Shree Motisagar Vs. Apartment, G G Thakkar Road, S No.173A, Pune – 411001 Pan: Aabtd1482A (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 27-10-2025 Date Of Pronouncement : 04-11-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 11(1)(a)Section 11(2)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2013-14 DCIT (Exemption) Dr D Y Patil Unitech Society Circle, Pune Flat No.101, Shree Motisagar Vs. Apartment, G G Thakkar Road, S No.173A, Pune – 411001 PAN: AABTD1482A (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 27-10-2025 Date of pronouncement : 04-11-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the Revenue is directed against the order dated 06.03.2025 of the Ld. Addl…

Vidya Vihar Nyas Samiti, Noida vs. ITO, Ward Exemption, Ghaziabad

In the result, the Appeal filed by the Assessee stands allowed in the aforesaid manner

ITA 347/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Vidya Vihar Nyas Samiti, Vs. Ito, Ward Exemption, F-23, Sector-39, Ghaziabad Noida, Uttar Pradesh – 201 301 Uttar Pradesh – 201 301 (Pan: Aaatv5469L) (Appellant) (Respondent)

For Appellant: Sh. Somil Agarwal, Adv. & Sh. DeepeshFor Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(1)Section 143(2)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2017-18 VIDYA VIHAR NYAS SAMITI, VS. ITO, WARD EXEMPTION, F-23, SECTOR-39, GHAZIABAD NOIDA, UTTAR PRADESH – 201 301 UTTAR PRADESH – 201 301 (PAN: AAATV5469L) (APPELLANT) (RESPONDENT) Appellant by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Respondent by : Shri Amit Katoch, Sr. DR. Date of hearing : 18.11.2024 Date of pronouncement : 20.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Com…

ACIT(E), Lucknow vs. M/S. Gangotri Human Resources & Development Society, Allahabad

ITA 221/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]
Section 11Section 11(1)Section 12ASection 143(2)Section 143(3)Section 246(1)Section 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.221/LKW/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Gangotri Humban Resources & Development Society, 31, Gangotri Nagar, Rewa Road, Dandi Naini, Allahabad . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Smt. Namita Pandey [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hea…

Shri Ram Sharnam Sabha Regd., Panipat vs. ITO(E), Ambala

In the result, the appeal of the assessee is partly allowed

ITA 7873/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Mar 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2015-16 Shri Ram Sharnam Sabha Regd., Ito(E), 588, Model Town, Panipat, Vs. Ambala, Room No. 208, 2Nd Floor, Bc Haryana - 122001 Bazar, Ambala Cantt. (Pan: Aaats4962K) Haryana – 122001 (Appellant) (Respondent)

For Appellant: Shri Shailendra Bajaj, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 11Section 11(2)Section 12ASection 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER A.YR. : 2015-16 Shri Ram Sharnam Sabha Regd., ITO(E), 588, Model Town, Panipat, VS. Ambala, Room No. 208, 2nd floor, BC Haryana - 122001 Bazar, Ambala Cantt. (PAN: AAATS4962K) Haryana – 122001 (APPELLANT) (RESPONDENT) Appellant by : Shri Shailendra Bajaj, CA Respondent by : Shri Anuj Garg, Sr. DR. Date of hearing : 13.03.2024 Date of pronouncement : 18.03.2024 ORDER PER SHAMIM YAHYA, AM : This appeal filed by the assessee for the assessment year 2015-16 is di…

Shri Ram Sharnam Sabha Regd., Panipat vs. ITO(E), Ambala

In the result, the appeal of the assessee is partly allowed

ITA 8899/DEL/2019[2016-17]Status: DisposedITAT Delhi12 Apr 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., Vs Ito(E), 588, Model Town, Panipat, Ambala, Haryana-122001. Haryana. Pan-Aaats4962K Appellant Respondent Appellant By Shri Shailendra Bajaj, Ca & Shri R.R.Maurya, Adv. Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 12.04.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Of Ld. Cit(A), Karnal Dated 24.09.2019. The Assessee Has Raised Following Grounds Of Appeal:-

Section 11Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., vs ITO(E), 588, Model town, Panipat, Ambala, Haryana-122001. Haryana. PAN-AAATS4962K APPELLANT RESPONDENT Appellant by Shri Shailendra Bajaj, CA & Shri R.R.Maurya, Adv. Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 12.04.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A), Karnal dated 24.09.20…

ACIT(E), Circle-2(1), New Delhi vs. Tibetan Administrative Welfare Society, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4171/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Mar 2022AY 2012-13

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A No.4171/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 Tibetan Adminstrative Acit (Exemptions) बनाम Welfare Society, Bureau Of His Holiness Vs. Circle : 2 (1), The Dalai Lama, 10 – B, Ring Road, New Delhi. Lajpat Nagar – Iv, New Delhi – 110 024. Pan No. Aaatt0712A अपीलाथ" /Appellant ""यथ"/Respondent

For Appellant: Shri Umesh Takyar, Sr. D. RFor Respondent: 22/12/2021
Section 11Section 13

…I.T.A. No. 4171/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER (Through Video Conferencing) आ.अ.सं./ I.T.A No.4171/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 Tibetan Adminstrative ACIT (Exemptions) बनाम Welfare Society, Bureau of his Holiness Vs. Circle : 2 (1), The Dalai Lama, 10 – B, Ring Road, New Delhi. Lajpat Nagar – IV, New Delhi – 110 024. PAN No. AAATT0712A अपीलाथ" /Appellant ""यथ"/Respondent Shri George Koshi, C. A.; िनधा"रतीक"ओरसे /Assessee by : Shri Umesh Takyar, Sr. D. R.;…

DCIT, Exemption Circle, Ghaziabad vs. G.T.B Charitable Trust, Meerut

In the result, the appeal of the Revenue is dismissed

ITA 6398/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Jan 2022AY 2015-16

Bench: Shri Kul Bharat & Shri P.K.Kedia[Assessment Year : 2015-16] Dcit, Vs G.T.B. Charitable Trust, Exemption Circle, 227, West End Road, Meerut. Ghaziabad. Pan-Aaatg1992R Appellant Respondent Appellant By Shri Kumar Padmapani Bora, Sr.Dr Respondent By Shri Ramit Kakkar, Adv. Date Of Hearing 30.11.2021 Date Of Pronouncement 04.01.2022

Section 11Section 12ASection 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI P.K.KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2015-16] DCIT, vs G.T.B. Charitable Trust, Exemption Circle, 227, West End Road, Meerut. Ghaziabad. PAN-AAATG1992R APPELLANT RESPONDENT Appellant by Shri Kumar Padmapani Bora, Sr.DR Respondent by Shri Ramit Kakkar, Adv. Date of Hearing 30.11.2021 Date of Pronouncement 04.01.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2015- 16 is directed against the order of Ld. CIT(A), M…

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2014-15 ITO(E) Ward- 2 (2) Vs. Shri Swami Satyanand New Delhi Dharmarth Trust, 8A, Ring Road, Lajpat Nagar-IV, New Delhi PAN No. AAATS2626J (Appellant) (Respondent) Appellant by Sh. Sumit Kumar Varma, Sr. DR Respondent by Sh. Ruchesh Sinha, Advocate Ms. Mansie Jain, Advocate Date of hearing 21.10.2021 Date of pronouncement 02.12.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 18/…

ACIT(E), Circle-2(1), New Delhi vs. Shikshantar Welfare Society, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1658/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Acit(E) Vs. Shikshantar Welfare Circle – 2(1) Society, S-518, New Delhi Lower Ground Floor Greater Kailash-1 Pan : Aabas 8148 P New Delhi - 110048 (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 22.09.2021 Date Of Pronouncement: 27.09.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 12ASection 143(3)Section 15Section 70Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SANJAY GARG, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ACIT(E) Vs. Shikshantar Welfare Circle – 2(1) Society, S-518, New Delhi Lower Ground Floor Greater Kailash-1 PAN : AABAS 8148 P New Delhi - 110048 (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Ms. Nidhi Srivastava, CIT-D.R. Date of hearing: 22.09.2021 Date of Pronouncement: 27.09.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 15.12.2017 of the Commissioner of Income Tax…

ACIT (E), Circle- 1(1), New Delhi vs. Indraprastha Institute of Information Technology, New Delhi

In the result, the appeal filed by the revenue is according dismissed

ITA 1685/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jul 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Shri K.Narasimha Chary(Through Video Conferencing) Assessment Year: 2014-15

Section 11Section 12ASection 13Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2014-15 ACIT (E) Circle -1 (1), Indraprastha Institute of New Delhi Vs Information Technology, IIT Delhi, Okhla Industrial Area, Phase-III, New Delhi PAN No. AAALI0123Q (APPELLANT) (RESPONDENT) Appellant by Ms. Anima, Sr. DR Respondent by Ms. Lalitha Krishna Murthy, CA Ms. Himani Jain, CA Date of hearing: 28/07/2021 Date of Pronouncement: 28/07/2021 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is…

ACIT (Exemption), Circle-2 (1), New Delhi vs. Subros Educational Society, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7326/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jul 2021AY 2013-14

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2013-14

Section 11Section 143(3)Section 15Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2013-14 ACIT(Exemption), Vs. Subros Educational Society, Circle-2(1), G-71, World Trade Centre, New Delhi Barakhamba lane, New Delhi PAN :AADTS2161F (Appellant) (Respondent) Appellant by Sh. H.K. Choudhary, CIT(DR) Respondent by None Date of hearing 07.07.2021 Date of pronouncement 16.07.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue has been filed against the order of the learned Commissioner of Income Tax (A…

ACIT(E), Circle-2(1), New Delhi vs. The British School Society, New Delhi

In the result the appeal of the Revenue in ITA No

ITA 4579/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Jun 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Himanshu Agarwal, AdvFor Respondent: ShriH.K. Choudhary , CIT-DR
Section 10Section 11Section 12ASection 15Section 2(15)Section 70Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 4579/DEL/2017 [A.Y 2014-15] The A.C.I.T.[E] Vs. The British School Society Circle - 2(1) San Martin Marg, Chanakyapuri New Delhi New Delhi PAN: AAATT 0271 C [Appellant] [Respondent] Assessee by : Shri Himanshu Agarwal, Adv Shri Gaurav Jain, Adv Shri Deepesh Jain, Adv Revenue by : ShriH.K. Choudhary , CIT-DR Date of Hearing : 21.06.2021 Date of Pronouncement : 21.06.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This ap…

DCIT (Exemption), New Delhi vs. The Delhi Public School Society, New Delhi

In the result, this appeal is dismissed

ITA 6084/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshrady. Cit (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East Of Kailash, Vs. New Delhi-110065. Pan –Aaatt 0740J (Appellant) (Respondent)

Section 11Section 12ASection 2Section 4ASection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Dy. CIT (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East of Kailash, Vs. New Delhi-110065. PAN –AAATT 0740J (Appellant) (Respondent) Revenue By Sh. H.K.Choudhary, (CIT-DR) Assessee By Sh. Nirbhay Mehta, Adv. ORDER PER ANADEE NATH MISSHRA, AM: This appeal is preferred by the Revenue against order dated 28.09.2016 passed by the Learned Commissioner of Income Tax (Appeals)-36, New De…

ITO (E), Ward- 1(3), New Delhi vs. Dr. Bhai Mohan Singh Foundation, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6249/DEL/2017[2013-14]Status: DisposedITAT Delhi08 Jul 2020AY 2013-14

Bench: Shri G.S. Pan Before Shri G.S. Pannu & Before Shri G.S. Pan Before Shri G.S. Pan & Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava Shri Sudhanshu Srivastava

For Appellant: Ms. Nidhi Srivastava, CIT-DRFor Respondent: Shri Gaurav Jain, Advocate and Shri Himanshu Aggarwal, CA
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘B’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PAN BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND BEFORE SHRI G.S. PAN BEFORE SHRI G.S. PAN VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA , JUDICIAL…

ITO (E), Ghaziabad vs. M/S. Om Charitable Trust, Meerut

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 2061/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Feb 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 11Section 12ASection 13Section 143(2)

…quent years. I am further fortified in my above findings by various judgments of the Hon’ble ITAT Delhi benches which have consistently held in favour of the assessee on this issue. In the case of Director of Income Tax Vs Raghuvanshi Charitable Trust [2011] 197 Taxmann 170 Delhi it has been held that section 11 of the Income Tax Act, 1961 Charitable or religious trust- Exemption of income from property held under trust- Whether a trust can be allowed to carry forward deficit of current year and to set off same against income of subsequent year would amount to application of income of trust for charitable purpos…

DCIT (E), New Delhi vs. M/S. Project Concern Intl., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2678/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Jan 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2011-12

Section 11Section 12ASection 143(2)Section 143(3)Section 70

…Pujak Jain Mandal, 211 ITR 293 (Guj) 1995. (iii) CIT vs. Matrisewa Trust, 242 ITR 20 (Mad) 2000 Govindu (iv) Naicker Estate vs. ADIT, 248 ITR 110 (Bom) 2003. (v) CIT vs. Institute of Banking, 264 ITR 110 (Bom) 2003. (vi) DIT vs. Raghuvanshi Charitable Trust, 197 Taxmann 170 (Delhi) 2011 (vii) CIT vs. Gujarat Samaj, 349 ITR 559 (MP) 2012 4.3 After considering all the facts and circumstances of the case, I am of the view that even though there is no merit in the submissions of the assessee as there is no specific provisions u/s 11, 12, 12A, 12AA & 13 for allowing the benefit of carry forward or adjustment of defic…

DCIT (Exemptions), Chennai vs. Great Lakes Institute of Management, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2879/CHNY/2017[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2879/Chny/2017 िनधा"रण वष"/Assessment Year:2011-12 The Deputy Commissioner Of M/S. Great Lakes Institute Of Income Tax (Exemption), Chennai Vs. Management, No. 24, South Mada Circle, Aayakar Bhavan, Annexe Street, Srinagar Colony, Saidapet, Building, Iii Floor, 121, M.G. Road, Chennai 600 015. Nungambakkam, Chennai – 600 034. [Pan:Aaccg2885L] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Maruda Pandian, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 11.09.2018 घोषणा की तारीख /Date Of Pronouncement : 29.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 17, Chennai Dated 14.09.2017 Relevant To The Assessment Year 2011-12. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Holding That The Assessee Is Eligible To Set Off Of Brought Forward Excess Application Of Funds To Subsequent Years.

For Appellant: Shri Maruda Pandian, Addl. CITFor Respondent: None
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 2879/Chny/2017 िनधा"रण वष"/Assessment Year:2011-12 The Deputy Commissioner of M/s. Great Lakes Institute of Income Tax (Exemption), Chennai Vs. Management, No. 24, South Mada Circle, Aayakar Bhavan, Annexe Street, Srinagar Colony, Saidapet, Building, III Floor, 121, M.G. Road, Chennai 600 015. Nungambakkam, Chennai – 600 034. [PAN:AACCG2885…

The ITO, (Exemptions), Ward, Surat vs. Shree Ambika Niketan Trust, Surat

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR
Section 11Section 143(2)Section 143(3)Section 70

…आयकर अपील"य अ"धकरण, सूरत "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SURAT’’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER अपील सं./ITA No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. PAN AABTS2849C (Applicant) (Responent) Revenue by : Shri Prasanjit Singh, CIT,DR : Assessee by Kruti Kothari, C.A सुनवाई क" तार"ख/Date of Hearing : 15/11/2018 घोषणा क" तार"ख /Date of Pronouncement: 16/11/2018…

DCIT(E), New Delhi vs. Dr. R.L. Khera Charitable Trust, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4132/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Sept 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR
Section 11Section 11(1)Section 28Section 29Section 30Section 32Section 32(1)Section 34Section 43C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER [Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi PAN : AAATD 8903 D [Appellant] [Respondent] Date of Hearing : 19.09.2018 Date of Pronouncement : 20.09.2018 Assessee by : Shri Hiren Mehta, CA Revenue by : Ms. Asima Neb, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the CIT(Exemptio…