RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

charitable trust declaring Nil income, the Appellant duly discharged income-tax liability based on the alternative computation of income in the status of AOP, prepared suo moto, by way of advance tax, TDS

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

trust was changed to ‘IILM Foundation’ vide amendment Deed dated 26th July, 2007. The assessee was duly registered under section 12A of the Income Tax Act, 1961 (“the Act”) vide registration granted on 01.02.2001 read with modification dated 02.06.2008. In furtherance of its predominant object of imparting education, during the year under consideration, the assessee was running the following educational

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

trust was changed to ‘IILM Foundation’ vide amendment Deed dated 26th July, 2007. The assessee was duly registered under section 12A of the Income Tax Act, 1961 (“the Act”) vide registration granted on 01.02.2001 read with modification dated 02.06.2008. In furtherance of its predominant object of imparting education, during the year under consideration, the assessee was running the following educational

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

trust was changed to ‘IILM Foundation’ vide amendment Deed dated 26th July, 2007. The assessee was duly registered under section 12A of the Income Tax Act, 1961 (“the Act”) vide registration granted on 01.02.2001 read with modification dated 02.06.2008. In furtherance of its predominant object of imparting education, during the year under consideration, the assessee was running the following educational

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

trust was changed to ‘IILM Foundation’ vide amendment Deed dated 26th July, 2007. The assessee was duly registered under section 12A of the Income Tax Act, 1961 (“the Act”) vide registration granted on 01.02.2001 read with modification dated 02.06.2008. In furtherance of its predominant object of imparting education, during the year under consideration, the assessee was running the following educational

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

trust was changed to ‘IILM Foundation’ vide amendment Deed dated 26th July, 2007. The assessee was duly registered under section 12A of the Income Tax Act, 1961 (“the Act”) vide registration granted on 01.02.2001 read with modification dated 02.06.2008. In furtherance of its predominant object of imparting education, during the year under consideration, the assessee was running the following educational

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

charitable trust. Copies of the attachment\norders dt: 13.02.2017 at pages 71 to 74. The outstanding amounts of\nthree instalments aggregating Rs.3.86 Crore excluding interest were due\nfor recovery till 08.11.2016 till date of demonetization in addition to the\ninstalments after due in next quarters. Most of the statutory liabilities\nhave been paid in FY 2018-19 after the capex

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

Charitable Trust, Circle-2, Meerut Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) Assessee by : Sh. Sanjeev Sapra, Adv Revenue by: Sh. SS Rana, CIT DR Date of Hearing 02/05/2017 Date of pronouncement 23/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. ITA No. 4622/Del/2012 is filed by the revenue against the order of ld CIT(A), Meerut

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

trust wholly for charitable purpose or whatever else. The bogus claim of the appellant was correctly rejected by the ld. A.Os. 97. Even otherwise also the claim of the appellant being an afterthought in any case is not borned by the records of the appellant itself. The balance sheet of the appellant as on 31/03/2013 has no such asset

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

trust wholly for charitable purpose or whatever else. The bogus claim of the appellant was correctly rejected by the ld. A.Os. 97. Even otherwise also the claim of the appellant being an afterthought in any case is not borned by the records of the appellant itself. The balance sheet of the appellant as on 31/03/2013 has no such asset

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

trust wholly for charitable purpose or whatever else. The bogus claim of the appellant was correctly rejected by the ld. A.Os. 97. Even otherwise also the claim of the appellant being an afterthought in any case is not borned by the records of the appellant itself. The balance sheet of the appellant as on 31/03/2013 has no such asset

SHREE BALAJI SEWA TRUST,PRASHANT VIHAR vs. CIT EXEMPTION DELHI, CIT EXEMPTION DELHI

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

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

charitable trust registered under Indian Trust Act, 1882 based in Delhi, incorporated on 30-06-2020. The assessee is running a Dharamshala at Mehandipur Balaji temple, located in Dausa district of Rajasthan, a renowned pilgrimage site dedicated to Lord Hanuman in his childhood form, revered for its healing and exorcism rituals. 5. During the FY 22-23, the following TDS

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

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

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Charitable Trust Registered u/s 12AA of the Income-tax Act, 1961 [the Act, for short] and claiming relief u/s 11 of the Act relating to its application of income. The Assessing Officer, made an assessment u/s 143(3) dated 15.11.2018, disallowed a sum of Rs.8,31,572/- due to non-deduction of TDS

DCIT CIRCLE-1(1) (E), NEW DELHI vs. GURU GOBIND SINGH EDUCATIONAL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

Charitable Trust “1. Whether on the facts and circumstances of the case, the CIT(A) erred in deleting the addition of Rs.1,99,25,000/- for unexplained cash credit while the assessee was unable to prove genuineness, authenticity and creditworthiness of het donors and to produce any of the individual donors during the assessment proceedings. 2. On the facts

RAMA DEVI MEMORIAL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-2, NOIDA

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

Bench: Shri H.S. Sidhuassessment Year: 2010-11

charitable institution can claim exemption of income derived from such business. 11. Whether ld CIT(A) is justified in law and on facts of the case to ignore the school buildings and other assets as property held under trust and import his own imaginary and arbitrary ideas relating' to term "property" to disallow benefit of Section 11 when all relevant

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

trust or institution is relief of the poor, education or medical relief, it will constitute ‘charitable purpose’ even if it incidentally involves the carrying on of commercial activities. 2.2 ‘Relief of the poor’ encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such

SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

trust or institution is relief of the poor, education or medical relief, it will constitute ‘charitable purpose’ even if it incidentally involves the carrying on of commercial activities. 2.2 ‘Relief of the poor’ encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals