JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

trust attracted the proviso to section 2(15) and hence these were not for 'charitable purpose' and fur this reason provisions of section 13(8) of the I.T.Act are clearly attracted. (ii) That, the Ld.CIT(A) has erred in law in directing to exclude Rs.17,56,27.767/- from the amount of Rs.42,24,51,350/- by ignoring the provisions

LIONS CLUB GUNA CITY PARMARTHIK NIYAS,GUNA vs. INCOME TAX OFFICER (EXEMPTION), GWALIOR

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2017-18

92,66,092/- as income of the appellant and raised demand of Rs.89,74,690/-, whereas according to the assessee, it had carried out charitable activities and had applied more than 85% of its receipts for charitable purposes. Appellant filed audit report and revised return but the demand has not been rectified. Rectification application moved

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

Charitable Trust. The ld. AR had also relied on the decision of Hon’ble Supreme Court in the matter of Hero Cycles Pvt. Ltd. vs. CIT, 379 ITR 347 and Ors. 31. We have heard the rival contentions and perused the record. In our view this ground and the other grounds adjudicated by us hereinabove in the appeal

SHREE TEEKAM CHAND EDUCAQTIONAL &,AGRA vs. C.I.T.-I, AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenashree Teekam Chand Educational Vs..Cit -1 & Charitable Trust Society Agra. 22, Nehru Nagar, Agra. Panno.Aakts2145Q (Assessee) (Revenue)

section 2(15), or that the affiliation granted by Central Board of Secondary Education Board vide letter CBSE/Afll./SL-01205-13-14/2013- 14 was not genuine, or the school building in which school is being run was not in existence, or that the school was run by G.D. Goenka, a separate entity; that the appellant is an independent trust with no interference