“Section 2(15)”

Community Policing Suvidha Centre ( West ), Now Known As Sub Division Saanjh (Community Policing) Society, Ludhiana vs. Income Tax Officer (Exemption) Ward, Jalandhar

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

lead case. 3. The assessee has taken the following grounds: “1. The First Appellate Authority has erred in holding that the proviso to section 2(15) of the Income Tax act is attracted to the assessee and exemption u/s 11 of the Income Tax act is not allowed without appreciating ... income over expenditure at Rs. 57,080/- has been declared. The ld. AO considering the activities of assessee first determined the violation of section 2(15)and had rejected the claim of deduction U/s 11 r.w.s. 13(8) of the Act. The entire surplus amount

Sub Division Saanjh Community Pol Icing Society, Kapurthala vs. Income Tax (Exemptions) Ward, Jalandhar

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

lead case. 3. The assessee has taken the following grounds: “1. The First Appellate Authority has erred in holding that the proviso to section 2(15) of the Income Tax act is attracted to the assessee and exemption u/s 11 of the Income Tax act is not allowed without appreciating ... income over expenditure at Rs. 57,080/- has been declared. The ld. AO considering the activities of assessee first determined the violation of section 2(15)and had rejected the claim of deduction U/s 11 r.w.s. 13(8) of the Act. The entire surplus amount

Shree Amreli Modh Vanik Community Property, Amreli vs. The CIT-(Exemption), Ahmedabad

In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected

Bench: Granting Registration. The Assessee Has Not Replied To The Above Notice, After Two Reminders, The Assessee Submitted The Details Stating That The Trust Is Maintaining & Providing Property Prominently Known As “Modh Mahajan Vadi” To The Modh Mahajan & Other Communities People On Various Occasions Of Marriage, Social Gathering, Social Events, Lecturers Etc., Along With Other Charitable Activities For General Benefits Of Community & Public At Large & Regularly Complying All The Provisions Of The Bombay Public Trust Act, 1950, Including Filing Audit Reports & Giving Charity Contribution To The Charity Commissioner Regularly.

very clear that the objects mention in PTR and activities of the trust cannot be termed as charitable within the meaning of section 2(15) of the LT. Act, 1961. This clearly indicates that the applicant does not have intention even to start charitable/religious activities Section 12AA makes it very ... Trust is meant for particular community namely “Amreli Modh Vanik” and the trust cannot be termed as charitable within the meaning of section 2(15) of the Act and against the provisions of Section 13(1)(b) of the Act. The assessee has not produced any documentary evidences in support

Guru Teg Bahadur Educational Trust, Jalandhar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Financial Year relevant to the Assessment Year and all the provisions of law acted upon. This will be further subject to provisions of section 2(15) of the Income Tax Act, 1961. 7. No change in terms of Trust Deed/ Memorandum of Association shall be effected without due procedure

Mesers Peer Panchal Educational and Welfare Trust, Jammu and Kashmir vs. Commissioner of Income Tax(Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

achieve other objects of the trust, 12AA is required because of the reason that although those objects do come under the provisions of section 2(15) of the I.T. Act, 1961, but provisions of 10(23C)(iiiad) or (vi) do not cover those objects. For cases claiming automatic exemption ... objects as enshrined in the Trust deed, it is clear that the aims and objects are in conformity with the provisions of section 2(15) of the Income tax Act, 1961. The copy of Trust deed is enclosed and is marked as page No 01 to 13. The purpose

Kutch Mandap & Electrical Hires Association, Bhuj-Kutch vs. The CIT(Exemptions), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Royिनधा"रणवष"/Assessment Year: 2017-18 Kutch Mandap & Electrical Vs. The Commissioner Of Hirers Association, Income-Tax (Exemptions), Rajniketan Hall, New Station Ahmedabad Road,N Bhuj-Kutch Pan :Aadtk 1025 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Vimal Desai, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 14.02.2023 घोषणा क" तारीख /Date Of Pronouncement: 28.02.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Hereinafter Referred To As “Ld. Cit” For Short] Dated 28.02.2018 Denying Approval Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short]. 2. A Perusal Of The Order Of The Ld. Cit Reveals That The Application Of The Assessee For Registration Of The Trust Under Section 80G(5) Of The Act Was Rejected For The Reason That Form No. 10G Filed Alongwith The Application Was Incomplete Since It Did Not Provide Any Details Of The Activities Carried Out By The Assessee-Trust & Also For The Reason That The Details Of The Activities Carried Out By The Assessee-Trust During The Impugned Year Were Not Substantiated With Evidences. Paragraph No.5 Of The Ld. Cit’S Order Reveals The Above As Under:-

Further, during FY 2017-18, the activities mainly include conducting seminars for which details of charitable activities carried out within the meaning of Section 2(15) of IT Act remain to be furnished for verification. Section 80G(5) rwR 11AA of Income Tax Rule 1962 makes it very clear that

Shri Swaran Singh, Jalandhar vs. Income Tax Officer Ward-4(1), Jalandhar

The appeal of the assesse is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

general public utility”- Denial of benefits as charitable organization- Assessing Officer accepting that assessee promoted public interest as provided in proviso to section 2(15)- Merely because assessee charged for 7 Swaran Singh v. ITO certain goods and services, activities not commercial activities- Onus on Department to prove assessee

B.M.L Welfare Trust, Srinagar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Culture, Technology, Vocational, Special Education including information and Bio-Technology and advancement of any other object of general public utility as provided in Section 2(15) of the Income tax Act, 1961. 3. That the Learned Commissioner of Income tax (Exemptions) erred in rejecting the application u/s 12AA

De Paul Educational Society, Eluru vs. The Commissioner of Income Tax(Exemptions), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.155/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2018-19) De Paul Educational Society Vs. Commissioner Of Income Tax Pinakadimi (Exemptions) Pinakadimi Post Hyderabad Pedavegi Mandal Eluru, West Godavari [Pan :Aaaad7299K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Johney, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 31.01.2023 घोर्णध की तधरीख/Date Of Pronouncement : 16.02.2023

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य