DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT them named the Assessee trust or any of the trustees. He further stated what no opportunity of cross-examination was given to the Assessee to cross examine those students/parents/guardian despite there being specific request made by the Assessee to the AO during the Assessment proceedings. 18. The Ld. Counsel further submitted that while making the addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT them named the Assessee trust or any of the trustees. He further stated what no opportunity of cross-examination was given to the Assessee to cross examine those students/parents/guardian despite there being specific request made by the Assessee to the AO during the Assessment proceedings. 18. The Ld. Counsel further submitted that while making the addition

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT them named the Assessee trust or any of the trustees. He further stated what no opportunity of cross-examination was given to the Assessee to cross examine those students/parents/guardian despite there being specific request made by the Assessee to the AO during the Assessment proceedings. 18. The Ld. Counsel further submitted that while making the addition

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT them named the Assessee trust or any of the trustees. He further stated what no opportunity of cross-examination was given to the Assessee to cross examine those students/parents/guardian despite there being specific request made by the Assessee to the AO during the Assessment proceedings. 18. The Ld. Counsel further submitted that while making the addition

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT them named the Assessee trust or any of the trustees. He further stated what no opportunity of cross-examination was given to the Assessee to cross examine those students/parents/guardian despite there being specific request made by the Assessee to the AO during the Assessment proceedings. 18. The Ld. Counsel further submitted that while making the addition

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

trusts, D IT can invest proceeds of sale of capital assets in\nacquiring new capital asset and the capital gain shall be deemed to\nhave been applied to charitable

DCIT (E), NEW DELHI vs. M/S SPIRITUAL REGENERATION MOVEMENT FOUNDATION OF INDIA,, NEW DELHI

Bench: Sh. N. K. Billaiya & Sh. Kul Bharatassessment Year: 2011-12

charitable trust is utilized for acquiring new capital asset, then the whole of the capital gain is exempt. 10. Accordingly

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

gains, it is difficult to say that either the trustees or beneficiaries of a trust come altogether and form an association for a common purpose or to take a common action. As observed by a Division of this Court in CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (2004) 271 ITR 159, the beneficiaries