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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

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

section 12A of the I.T. Act, 1961 and is running a University under the name and style of M/s. Sharda University which is engaged in the business of providing Medical Education, Hospital Services and other Educational Courses at Greater Noida. A TDS

VRINDA SALES P.LTD,NEW DELHI vs. ITO, WARD-26(4), NEW DELHI

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

12A, section 44AB [, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 9 ITA No. 5568/Del./2019 80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, 5[section 115JC] or section 115VW] [or to give a notice under clause (a) of sub-section (2) of section 11] of the Act, he shall furnish

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

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

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

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

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

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

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

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

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

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

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

TDS u/s 40(a)(ia). Against the assessment order, the Assessee appealed before the Ld. CIT(A), who vide his impugned order dated 30.3.2017 has enhanced the income at Rs. 2,61,15,153/-. Ld. CIT(A), discussed the concept and theory of charitable purposes as defined in section 2(15) and conditions laid down in section 11 to section

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

Section 133(6) of the Income Tax Act, has created a legal facade, to with-hold the information available with the assessee, It has not been explained by the A/R that when the information sought u/s 133(6) of the I.T. Act, is not available with the department, how come the inspection of the records of the department will facilitate

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ODIA SAMAJ, NEW DELHI

In the result Cross objections raised by assessee is allowed

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

TDS is not required on donations as per Income Tax Act, assessee trust issues invoices to payers. It is relevant to note that once basic nature of receipts that it was in the context of an event which is admittedly in concurrence with the objects of the assessee’s trust for which it has received registration under Section 12A

JCIT (TDS), DEHRADUN vs. UTTARANCHAL HEALTH & FAMILY WELFARE SOCIETY, DEHRADUN

In the result, appeal of the Department is allowed for statistical purposes

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

sections 12A and 80G of the Income Tax Act and were filing their return of income tax return with NIL tax and also since Grant-in-Aid was given for reimbursement of capital and actual operational expenditure on no profit no loss basis, no TDS

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

12A of the Income Tax Act, 1961 on 6/2/1989 by CIT Meerut. The Assessing Officer observed that the assessee has entered into a Franchise Agreement for royalty on 3/11/2004 with Kangaroo Kids Education for being appointed for conducting the Franchisee Business of importing high quality pre-school education and training and other related activities. According to prescribed syllabus and method